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of <h1>Delhi VAT Act: Revised Powers Delegation for Tax Officers, Effective April 2005, Includes Registration, Assessment, and Enforcement Tasks.</h1> The Commissioner of Delhi Value Added Tax revised the delegation of powers under the Delhi Value Added Tax Act, 2004, effective from April 1, 2005. The order delegates various powers to officers not below the rank of Assistant Value Added Tax Officer, including rejecting tax methods, registering dealers, amending and canceling registration certificates, assessing tax, issuing refunds, and enforcing tax recovery. Specific powers are allocated for auditing, inspecting records, and seizing goods. Higher-ranking officers, such as Deputy and Joint Commissioners, are authorized to supervise and rectify decisions, while penalties and offenses are managed by officers of appropriate rank.
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