Assessment orders: ensure filed FORM 9 is considered; re examine multiple assessments using DVAT reassessment powers and procedural safeguards. Where FORM 9 was not considered or only partly considered for 2014-15 and multiple assessments exist, Assessing Authorities must re examine such cases using available reassessment powers under the DVAT framework or other legal provisions, observing procedural safeguards in the governing rule-including the sub provision on consideration of requests-and may call for necessary documents from the dealer; the circular also references prior guidance on multiple assessments and highlights administrative requirements for registration cancellation and stock valuation on cessation.
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.
Assessment orders: ensure filed FORM 9 is considered; re examine multiple assessments using DVAT reassessment powers and procedural safeguards.
Where FORM 9 was not considered or only partly considered for 2014-15 and multiple assessments exist, Assessing Authorities must re examine such cases using available reassessment powers under the DVAT framework or other legal provisions, observing procedural safeguards in the governing rule-including the sub provision on consideration of requests-and may call for necessary documents from the dealer; the circular also references prior guidance on multiple assessments and highlights administrative requirements for registration cancellation and stock valuation on cessation.
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