Amended Notification No. F.14(5)/LA-2013/Cons2Law/65 dated 09-09-2013

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....;   The Delhi Value Added Tax Act, 2004 (3 of 2005) has been amended vide Notification No. F.14(5)/LA-2013/Cons2Law/65 dated 09-09-2013 and made effective from 12-09-2013 vide Notification No.F.3(14)/Fin.(Rev-1)/2013-14/ds VI/703 dated 11-09-2013 inter-alia amending Section 86(2) of the said Act to the extent of deleting the second proviso and substituting the section 35(2). Before am....

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....nded with section 33 provides that- "a person may. if he disagrees with the notice of assessment, file an objection under section 74 of this Act" Also, an explanation after sub-section 20 of section 86 of the Act provides that - "The liability to pay a penalty and the amount of the penalty may be the subject of an objection under section 74 of this Act." From the aforesaid explanations....

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....bjection against the notice of penalty assessment is still available with the aggrieved person and deletion of the second proviso to section 86 has not effected that right. Secondly, the amendment has also not affected the power of OHAs as far as remission of penalty is concerned. Further, it is also clarified in relation to the amendment carried out in section 35(2) of the Act that the balance....