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Delegation of Commissioner’s powers Rule 48

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Full Text of the Document

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....owers Rule 48- (1) Subject to such restrictions and conditions as may be prescribed, the Commissioner may delegate any of his powers under this Act to any Value Added Tax authorities. (2) Where t....

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Full Text of the Document

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.... exercise of this power of supervision, review or rectification will not lead to the issue of an assessment or re-assessment after the expiry of the time referred to in section 34of this Act. (4) No....

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