Objections Rule 51 to 57

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....   Provided that no objection may be made against a non-appealable order as defined in section 79 of this Act:      Provided further that no objection against an assessment shall be entertained unless the amount of tax, interest or penalty assessed that is not in dispute has been paid ^1[failing which the objection shall be deemed to have not been filed:]      ^4[PROVIDED also that the Commissioner may, after giving to the an opportunity of being heard, may direct the dealer to deposit an amount deemed reasonable, out of the amount under dispute, before such objection is entertained.]      Provided also that only one objection may be made by the person against an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... than eight months after the written request was served by the person:      Provided that where the Commissioner is satisfied that the person was prevented for sufficient cause from lodging the objection within the time specified, he may accept an objection within a further period of two months.       (5)  The Commissioner shall conduct its proceedings by an examination of the assessment, or order or decision, as the case may be,, the objection and any other document or information as may be relevant:       Provided that where the person aggrieved, requests a hearing in person, the person shall be afforded an opportunity to be heard in person.  &nbsp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the period by which the Commissioner shall reach his decision.       (8)  Where the Commissioner has not notified the person of his decision within the time specified under sub-section (7) of this section, the person may serve a written notice requiring him to make a decision within fifteen days.       (9) If the decision has not been made by the end of the period of fifteen days after being given the notice referred to in sub-section (8) of this section, then, at the end of that period, the Commissioner shall be deemed to have allowed the objection.       (10) Where on the date of commencement of this Act a dispute under the Delhi Sales Tax Act, ....