Special Commissioner's Order Invalidates Unauthorized Tax Assessments by AVATO Enf-I Under DVAT Act Sections 32 & 33.

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....The order in Form DVAT-50 issued by the Special Commissioner on 15th October 2014 did not permit the enforcement officer to carry out any assessment and therefore, orders of default assessment of tax, interest and penalty passed by the AVATO Enf-I under Sections 32 and 33 of the DVAT Act were without the authority of law. - HC....