Commissioner through proviso empowered to direct pre-deposit in case of objection pertains to tax periods after the amendment.

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.... of 2014-15 Third proviso to section 74(1) of Delhi Value Added Tax Act, 2004 was inserted vide Notification No.F.14(6)/LA-2011/Iclaw/193 dated 28/09/11 which was made effective from 01/10/2011 vide Notification No. No.3(15)Fin.(Rev-I)/2011-12/ssf/113 dated 30/09/2011. The proviso is reproduced as under:- "PROVIDED ALSO that the Commissioner may, after giving to the dealer an opportunity of bein....

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....GNCT of Delhi, Vyapar Bhawan I.P. Estate, New Delhi-02. 2. Dy. Director (Policy), Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, I.P. Estate, New Delhi-02. 3. Programmer (EDP), Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, I.P. Estate, New Delhi-02 for uploading the circular on the website of the department. 4. The President/General Secretary, Sales Tax Bar Associat....