Objection Hearing Authority's discretion u/s 74 of the Delhi VAT Act on 5% deposit is lawful and reasonable.

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Full Text of the Document

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....The discretion exercised by the Objection Hearing Authority under Section 74 of the Delhi Value Added Tax Act, 2004 while issuing direction for deposit of 5% of the amount can, by no stretch of imagination, be said to be illegal, unreasonable or excessive....