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        Case ID :
        VAT - Delhi

        Column Nos. 3 under section mentioned in column no. 2 to the officers specified in column 4 of the table appended below and direct that these officers shall exercise the powers and perform the duties

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        Delegation of power to issue redemption notices enables designated commissioners to require payment and order sale of seized goods. The Commissioner delegates under Section 68 of the DVAT Act and rule 48 the powers under Section 63 to Additional Commissioners/Joint Commissioners to issue Form DVAT 29, require payment of tax, interest, penalty and other dues into the Consolidated Fund, and to make written orders for sale or disposal of seized goods when redemption does not occur.
                          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.

                                Delegation of power to issue redemption notices enables designated commissioners to require payment and order sale of seized goods.

                                The Commissioner delegates under Section 68 of the DVAT Act and rule 48 the powers under Section 63 to Additional Commissioners/Joint Commissioners to issue Form DVAT 29, require payment of tax, interest, penalty and other dues into the Consolidated Fund, and to make written orders for sale or disposal of seized goods when redemption does not occur.


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