Delegation of powers assigns hearing of objections to refund-committee orders to the Special Commissioner under DVAT rules. The Commissioner, under powers conferred by section 68 of the DVAT Act read with rule 48, delegates the authority to hear objections under Section 74(1) against orders of the refund-approval committee concerning high-value refund matters to the officer specified (Special Commissioner), directing that the officer shall exercise those powers and perform attendant duties within their respective jurisdiction with immediate effect.
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 powers assigns hearing of objections to refund-committee orders to the Special Commissioner under DVAT rules.
The Commissioner, under powers conferred by section 68 of the DVAT Act read with rule 48, delegates the authority to hear objections under Section 74(1) against orders of the refund-approval committee concerning high-value refund matters to the officer specified (Special Commissioner), directing that the officer shall exercise those powers and perform attendant duties within their respective jurisdiction with immediate effect.
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