Court Rules Commissioner Needs Specific Rules Under DVAT Act Sections 102(2)(z) & 59(2) to Demand Documents.

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....In the absence of any rules being framed u/s 102(2)(z) read with Section 59(2) of the DVAT Act, the power of the Commissioner under Section 59(2) of the DVAT Act to call upon a person to produce the books of accounts and other documents cannot be exercised. - HC....