https://www.taxtmi.com/circulars?id=53003 The third proviso to section 74(1) grants the Commissioner discretion, after giving the dealer an opportunity of being heard, to direct the dealer to deposit a reasonable amount from the disputed tax before the objection is entertained; this pre-deposit requirement applies only to objections concerning tax periods after the amendment made effective from 01/10/2011. en-us Wed, 03 Sep 2014 00:00:00 +0530 Sat, 06 Sep 2014 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53003 The third proviso to section 74(1) grants the Commissioner discretion, after giving the dealer an opportunity of being heard, to direct the dealer to deposit a reasonable amount from the disputed tax before the objection is entertained; this pre-deposit requirement applies only to objections concerning tax periods after the amendment made effective from 01/10/2011. Circulars VAT - Delhi Wed, 03 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53003