Delegation of de-sealing authority: special commissioner may permit premises de-sealing only where procedural rules are strictly followed. Powers under Section 60(4) of the Delhi DVAT Act to permit de-sealing of premises sealed under clause (f) of sub section (2) of section 60 are delegated for exercise only when de-sealing strictly complies with Rules 22 and 23 of the DVAT Rules. The Special Commissioner of Trade and Taxes (Enforcement) is designated to exercise these delegated de-sealing powers for Zones I-X, with directions for departmental circulation and website upload.
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 de-sealing authority: special commissioner may permit premises de-sealing only where procedural rules are strictly followed.
Powers under Section 60(4) of the Delhi DVAT Act to permit de-sealing of premises sealed under clause (f) of sub section (2) of section 60 are delegated for exercise only when de-sealing strictly complies with Rules 22 and 23 of the DVAT Rules. The Special Commissioner of Trade and Taxes (Enforcement) is designated to exercise these delegated de-sealing powers for Zones I-X, with directions for departmental circulation and website upload.
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