Recordkeeping obligation: specified DVAT form and statutory forms must be filed year wise and certified to supervisors. Requirement that Form DVAT 51 and accompanying Central Statutory Forms be placed in year wise folders in dealer files, with VATOs/AVATOs and VATO/Ward in charge personally responsible for proper retention; Record Keepers and Ward in charges must submit certificates confirming that these forms have been filed in the respective year wise folders to the Deputy/Joint Commissioners.
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.
Recordkeeping obligation: specified DVAT form and statutory forms must be filed year wise and certified to supervisors.
Requirement that Form DVAT 51 and accompanying Central Statutory Forms be placed in year wise folders in dealer files, with VATOs/AVATOs and VATO/Ward in charge personally responsible for proper retention; Record Keepers and Ward in charges must submit certificates confirming that these forms have been filed in the respective year wise folders to the Deputy/Joint Commissioners.
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