TaxTMI 
TaxTMI 
Delegation of powers vested in Commissioner (VAT)
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.... Description of powers Designation of the officer to whom power delegated 1 9(5) All powers to reject the method adopted by a dealer and calculate the amount of 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 16A All powers to prescribe security, register a casual dealer, issuance of forms, to assess tax, to file returns and pay tax on daily basis and to release security of casual dealer as per provisions of the section 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. 3 19(2), (3) and (4) All powers to register an applicant/a person as registered dealer who intends to undertake activity which would make him a dealer, or to reject his application for reasons to be recorded in writing as per provision of the Section. 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. 4 21(2) All powers to amend a certificate of ....
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....lue Added Tax Act, 2004 not below the rank of Joint Commissioner concerned. 11 38 All powers to refund the excess amount of tax paid and to refund the amounts of tax, interest and penalty paid upto 2.5 lakhs 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. However, where the amount of refund is above Rs. 2.5 Lacs and upto Rs.10 Lacs, the AVATO/VATO shall issue refund order after obtaining the prior approval of the Jt. Commissioner / Additional Commissioner of the Zone and If the amount of refund is more than Rs.10 Lacs, the AVATO/VATO shall issue refund order after obtaining the prior approval of the Special Commissioner. 12 39 All powers to obtain a security or withhold the refund. All Officers appointed under sub section (2) of section 66 of the Delhi Value Added Tax Act, 2004 not below the rank of Joint Commissioner 13 43 All powers to enforce payment and recovery of tax, interest penalty, composition money or other amount due except those under subsection (2) of the section 43 All Officers appointed under sub section (2) of section 66 of t....
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....on books of accounts, registers or documents relating to the business of a dealer, and, in the case of a person which is an organization, any officer thereof (i) for production of records, books of accounts, registers and other documents (ii) to answer such questions and (iii) prepare and furnish such additional information. 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. 20 59(3) All powers to require a person referred to in subsection (2) to prepare and provide any documents, to verify the answers to any questions in the manners specified 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. 21 59(4) All powers to retain, remove, take copies or extracts or cause copies or extracts to be made of the said records, books of account, registers, & documents without fee by the person in whose custody the records, books of account, registers & documents are held. All Officers appointed under subsection (2) of section 66 of the Delhi Value Added Tax Act, 2004....
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....es specifying under sub-section (2) of the section 60 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. 27 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 security thereof. 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. 28 62 All powers to keep in custody any books of accounts, any other documents and release of the said records. 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. 29 63 All powers to issue receipt and obtain acknowledgement of the receipt to be given to the dealer, person present on his behalf of the goods or goods vehicle seized under the Act. All Officers appointed under subsection (2) of section 66 of the Delhi Value Added Tax Act, 2004 not below the rank of Assistant....