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of <h1>Delhi SOHAs to Address Annexure Mismatches via Tech; Orders in DVAT-40; Section 74B Review Limits Explained.</h1> Special Objection Hearing Authorities (SOHAs) in Delhi are instructed to process objections regarding Annexures 2A/2B mismatches using the designated computer system to prevent inconvenience to dealers. They must issue orders in Form DVAT-40 and modify assessment orders if necessary. Ward authorities are reminded that review powers under section 74B of the DVAT Act are limited to cases where dealers apply using Form 38C within 30 days. Dealers seeking to file objections or appeals must withdraw any pending review applications. This directive aims to streamline objection handling and ensure compliance with procedural requirements.
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