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        VAT - Delhi

        Rule 39 - Special mode of recovery. (Section 46)

        Delhi Value Added Tax Rules, 2005

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        Special mode of recovery: Commissioner may notify a person to pay a specified amount under prescribed payment procedure. The Commissioner is empowered to require payment of a specified amount by serving the person with Form DVAT-27 notifying the requirement to pay the specified amount, and the notice obliges payment in the manner prescribed by the applicable rules.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Special mode of recovery: Commissioner may notify a person to pay a specified amount under prescribed payment procedure.

                              The Commissioner is empowered to require payment of a specified amount by serving the person with Form DVAT-27 notifying the requirement to pay the specified amount, and the notice obliges payment in the manner prescribed by the applicable rules.


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