Maintenance of DVAT-51: mandatory dealer-wise reconciliation and complete inter-ward file transfers to ensure records compliance. Mandatory dealer-wise reconciliation of DVAT-51 records and controlled inter-ward transfers are required: files must move between wards only with a complete set of returns, DVAT-51 and statutory forms. VATOs/AVATOs/VATIs must carry out reconciliations under Ward in-charge supervision, compile results and report to the Commissioner through concerned DCs/JCs by the specified deadline, with DCs/JCs personally ensuring compliance.
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.
Maintenance of DVAT-51: mandatory dealer-wise reconciliation and complete inter-ward file transfers to ensure records compliance.
Mandatory dealer-wise reconciliation of DVAT-51 records and controlled inter-ward transfers are required: files must move between wards only with a complete set of returns, DVAT-51 and statutory forms. VATOs/AVATOs/VATIs must carry out reconciliations under Ward in-charge supervision, compile results and report to the Commissioner through concerned DCs/JCs by the specified deadline, with DCs/JCs personally ensuring compliance.
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