Territorial and pecuniary jurisdiction fixed for VAT objections, allocating officers by zone and dispute value. Fixes the territorial and pecuniary jurisdiction of tax officers to receive objections under clause (a) or (b) of sub section (1) of Section 74 of the Delhi VAT Act, allocating objection authority by geographic zones/wards and by disputed amount threshold, with higher value disputes assigned to Special Commissioners and lower value disputes to Additional and Joint Commissioners; identifies certain specialized divisions and takes effect from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
Territorial and pecuniary jurisdiction fixed for VAT objections, allocating officers by zone and dispute value.
Fixes the territorial and pecuniary jurisdiction of tax officers to receive objections under clause (a) or (b) of sub section (1) of Section 74 of the Delhi VAT Act, allocating objection authority by geographic zones/wards and by disputed amount threshold, with higher value disputes assigned to Special Commissioners and lower value disputes to Additional and Joint Commissioners; identifies certain specialized divisions and takes effect from the stated commencement date.
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