Jurisdiction of objection matters

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....LSC/DOT&T/2006-07/1658-1666 Dated : 22nd December 2006 ORDER In supersession of all previous orders issued in this regard and in exercise of the powers conferred by sub-section (1) of section 68 of the Delhi Value Added Tax Act (DVAT), 2004 (Delhi Act 3 of 2005) read with rule 48 of the Delhi Value Added Tax Rules, 2005 and in pursuance of Rule 51 of the said Rules, I, Archna Arora, Commi....

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.... redesignated as         Jt. Commissioner Objections against orders of assessment / default assessment/ re-assessment and/or penalty where the amount in dispute exceeds Rs. 50,000/- but does not exceeds Rs. 15 Lakhs and all other orders pertaining to the Ward No. 1 to 51, i.e. Zone - I to V. 3. Shri D. N. Singh Dy. Commissioner redesignated as&nb....

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....rders of assessment / default assessment/ re-assessment and/or penalty where the amount in dispute does not exceeds Rs. 50,000/-pertaining to the Ward No. 1 to 51, i.e. Zone -I to V. 6. Smt. Geetika Sharma Asstt. Commissioner redesignated as       Dy. Commissioner Objections against orders of assessment / default assessment/ re-assessment and/or penalty wh....

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.... with the said assessment for the same tax period. 2. The objection Hearing Authority having pecuniary jurisdiction to hear an objection under the Delhi Value Added Tax Act, 2004 in respect of any penalty order which is linked with the assessment of the dealer shall also be competent to hear the objection for the assessment for the same tax period which is linked with the penalty order. 3. S....