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of <h1>Delhi Trade Department Details Assessment Procedures for Incomplete Forms Under Central Sales Tax Act for 2008-11.</h1> The circular from the Department of Trade and Taxes, Delhi, outlines procedures for default assessment orders under the Central Sales Tax Act, 1956, focusing on cases with incomplete statutory declaration forms for the years 2008-09, 2009-10, and 2010-11. Assessing Authorities must complete assessments by January 31, 2013, without allowing excessive adjournments. Saturdays will be working days during this period. In cases with no discrepancies, no assessment order is needed, only reconciliation. Authorities must scrutinize balance sheets, tax payments, and returns, ensuring compliance with statutory form requirements. The responsibility for assessing all applicable cases lies with the concerned authority.
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