section 68
Delegation of
The Daman and Diu Value Added Tax Regulation 2005Tax2005132 of 158 sections available5 chapters
Chapter X AUDIT, INVESTIOATION AND ENFORCmENT
Statutory text
- (1) Subject to such restrictions and conditions as may be prescribed, the cbnmksio"er's Commissioner may delegate any of his power sunderthis Regulation to any Value Added Tax powers. Authorities.
- (2) Where the Commissioner delegates his powers under Chapter X, the person, to whom such power has been delegated, shall carry and produce on demand evidence in the prescribed form of the delegation ofthese powers when exercising the powers.
- (3) Where the Commissioner has delegated a power to any Value Added Tax Authority, the Commissioner may supervise, review and rectify any decision made or action taken by that Authority.
- (4) The exercise of power ofsupervision, review or rectification referred to in sub- section
- (3) shall not be construed as power to make an assessment or re-assessment after the expiry of the time referred to in section 34.
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