TaxTMI 
TaxTMI 
Delegation of powers (Revised) by the Commissioner
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....r and calculate the amount of tax credit and prescribe methods for calculating the amount of tax credit or the amount of any adjustment or reduction of a tax credit. All officers appointed under subsection (2) of section 66 of the Delhi Value Added Tax Act, 2004 not below the rank of Assistant Value Added Tax Officer 2 16(A) All powers to prescribe security, register the casual dealer, issuance of forms, to assess and to release security of casual dealer as per provisions of the section All officers appointed under sub section (2) of section 66 of the Delhi Value Added Tax Act, 2004, not below the rank of Assistant Value Added Tax Officer 3 19 All powers to register the dealer / any person who intends to undertake activity which would make him a dealer All officers appointed under sub section (2) of section 66 of the Delhi Value Added Tax Act, 2004 not below the rank of Assistant Value Added Tax Officer. 4 21(2) All powers to amend a certificate of registration on application or on own motion. All officers appointed under subsection (2) of section 66 of the Delhi Value Added Tax Act, 2004 not below the rank of Assistant Value Added Tax Officer 5 22 A....
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....acs and upto Rs.5 Lacs, the Value Added Tax Officer shall issue refund order after obtaining the prior approval of the Deputy Commissioner / Jt. Commissioner (Operation) and; d) if the amount of refund more than Rs.5 Lacs then Value Added Tax Officer shall issue refund order after obtaining the prior approval of the Additional Commissioner (Operation). 12 39 All powers to withhold the refund in certain cases 1) All officers appointed under sub section (2) of section 66 of the Delhi Value Added Tax Act, 2004 not below the rank of Deputy Commissioner. 2) Refund withholding order shall be made by the officers in the manner as below:- a) Refund withholding orders upto Rs. 5 Lacs by the Dy. Commissioner/Jt. Commissioner (Audit)/Dy Commissioner/Jt. Commissioner (Key Customer Service Unit) b) Refund withholding order exceeding Rs. 5 Lacs by the Additional Commissioner (Audit), Addl. Commissioner (Key Customer Service Unit) 13 43 All powers to enforce payment and recovery of tax, interest penalty or other amount due except those under sub-section 2 of section 43 All Officers appointed under sub section (2) of section 66 of Delhi Value Added Tax Act, 2004 not below the ra....
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....3) All powers to require a person referred to in subsection (2) (1) to prepare and provide any documents, to verify the answers to any questions in the manners specified / prescribed. All Officers appointed under sub section (2) of section 66 of Delhi Value Added Tax Act, 2004 not below the rank of Assistant Value Added Tax Officer. 20 59(4) All powers to retain, remove, take a copies of extracts or cause copies or extracts to be made of the said records, books of account, registers, and documents without fee by the person in whose custody the records, books of account, registers, and documents are held. All Officers appointed under sub section (2) of section 66 of Delhi Value Added Tax Act, 2004 not below the rank of Assistant Value Added Tax Officer. 21 60(1) All powers to inspect the goods kept at any business premises by a dealer, transporter or operator of a warehouse at all reasonable time. All Officers appointed under sub section (2) of section 66 of Delhi Value Added Tax Act, 2004 not below the rank of Value Added Tax Officer. 22 60(2) All powers to enter and search any business premises or any other place or building; break open the lock of any do....
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.... 66 of Delhi Value Added Tax Act, 2004 not below the rank of Value Added Tax Officer. 27 63 All powers to issue receipt and obtain acknowledgement of the receipt to be given to the dealer, person in charge goods vehicle or a person present on his behalf of the goods or goods vehicle seized under the Act. All Officers appointed under sub section (2) of section 66 of Delhi Value Added Tax Act, 2004 not below the rank of Assistant Value Added Tax Officer. 28 64 All powers for detention and seize of goods where dealers fails to provide the information, fails to permit the inspection, seizure of goods in respect of which default is committed. All Officers appointed under sub section (2) of section 66 of Delhi Value Added Tax Act, 2004 not below the rank of Value Added Tax Officer. 29 68(3) All powers to supervise, review and rectify any decision made or action taken by Value Added Tax Authority. (i) All Dy. Commissioners/Jt. Commissioners of Zone I to X appointed under sub-section (2) of Section 66 of the DVAT Act, 2004 in respect of any decision made or action taken by the Value Added Tax Officers, Assistant Value Added Tax Inspectors of their respective Zones. ....