Appointment of Value Added Tax Officers under statutory authority to assist the Commissioner in administering the VAT Act. Pursuant to powers under the Delhi Value Added Tax Act, 2004 read with rule 47 of the Delhi VAT Rules, 2005, the Lt. Governor appointed Sham Chand and Jai Bhagwan as Value Added Tax Officers, effective from their dates of assumption of charge, to assist the Commissioner of Value Added Tax in the administration of the Act.