TaxTMI 
TaxTMI 
Delegation of powers (Revised) by the Commissioner
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.... 4 1 9(5) All powers for rejecting the method adopted by the dealer 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 Valu....
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....d upto Rs. 1,00,000/-by the Assistant Value Added Tax Officer. b) Refund upto Rs. 2.5 lacs by Value Added Tax Officer. c) However, where the amount of refund is above Rs. 2.5 Lacs 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....
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....ection 66 of Delhi Value Added Tax Act, 2004 not below the rank of Assistant Value Added Tax Officer posted in Audit Unit, Enforcement Unit, Special Assessment Cell, Key Customer Service Unit and the Officers posted in the Operation unit shall exercise the said powers only in the cases of default assessment and verification of capital goods with the prior approval of the concerned Zonal Deputy Commissioner/Joint Commissioner. 19 59(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 ....
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....m for all or any of the purposes specifying under sub-section (2) of the section 60 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. 25 61 All powers to stop, search and detain goods vehicles, seize the goods and any documents related to the goods, seize the goods vehicles and any documents relating to goods vehicles and to prescribe surety thereof. 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 Inspector. 26 62 All powers to keep in custody any books of accounts, any other documents and release of the said records. 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. 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....