DELEGATION OF POWERS VESTED IN COMMISSIONER (VAT)

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....er no. F.6 (7)/DVAT/L&J/2013-14/748 dated 12.11.2013, I, S.S. Yadav, Commissioner of Value Added Tax, Department of Trade & Taxes, Government of NCT of Delhi, in exercise or the powers conferred by section 68 of the Delhi Value Added Tax (DVAT) Act, 2004 (Delhi Act 3 of 2005) read with Rule 48 of the Delhi Value Added Tax Rules, 2005, do hereby enhance the powers to refund the tax, interest and pe....

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....or approval of the Zonal incharge i.e Jt. Commissioner/ Additional Commissioner / Spl. commissioner of the Zone. 3 Section 38 of the DVAT, Act 2004 If the amount of refund is more than ₹ 25 Lac and up to Res. I Crore, to a person/ dealer of the amount of Tax, interest and penalty, if any, paid by such person /dealer in excess of the amount due from him AVATO/VATO shall issue refund orde....