(a) an assessment made under this Act (including an assessment under section 33 of this Act); or
(b) any other order or decision made under this Act, may make an objection against such assessment, or order or decision, as the case may be, to the Commissioner:
(a) in the case of an objection made under sub-section (1) of this section, within two months of the date of service of the assessment, or order or decision, as the case may be; or
(b) in the case of an objection made under sub-section (2) of this section, no sooner than six months and not later than eight months after the written request was served by the person:
(a) accept the objection in whole or in part and take appropriate action to give effect to the acceptance (including the remission of any penalty assessed either in whole or in part); or
(b) refuse the objection or the reminder of the objection, as the case may be,
[74A. Revision.
(a) any turnover of sales has not been brought to tax or has been brought to tax at lower rate, or has been incorrectly classified, or any claims incorrectly granted or that the liability to tax is understated, or
(b) in any case, the order is erroneous, insofar as it is prejudicial to the interest of revenue, and after examination, the Commissioner may pass an order to the best of his judgement, where necessary.
(b) Notwithstanding anything contained to the contrary in section 34, no order under this section shall be passed after the expiry of four years from the end of the year in which the order passed by the subordinate officer has been served on the dealer.
(c) Notwithstanding anything contained to the contrary in section 34, where in respect of any order or part of the said order passed by the subordinate officer, an order has been passed by any authority hearing the objection or any appellate authority including the Tribunal or such order is pending for decision in objection or in appeal, or an objection or an appeal is filed, then, whether or not the issues involved in the examination have been decided or raised in the objection or the appeal, the Commissioner may, within five years of the end of the year in which the said order passed by the subordinate officer has been served on the dealer, make a report to the said objection hearing authority or the appellate authority including the Tribunal regarding his examination or the report or the information received by him and the said appellate authority including the Tribunal shall thereupon, after giving the dealer a reasonable opportunity of being heard, pass an order to the best of its judgement, where necessary.
[74B. Rectification of mistakes and Review.
Section 74 • The Delhi Value Added Tax Act, 2004
74. Objections.
the-delhi-value-added-tax-act-2004-sec-74.json
•
Section 74
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"number": "74",
"title": "74. Objections.",
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"content": "(a) an assessment made under this Act (including an assessment under section 33 of this Act); or\n(b) any other order or decision made under this Act, may make an objection against such assessment, or order or decision, as the case may be, to the Commissioner:\n(a) in the case of an objection made under sub-section (1) of this section, within two months of the date of service of the assessment, or order or decision, as the case may be; or\n(b) in the case of an objection made under sub-section (2) of this section, no sooner than six months and not later than eight months after the written request was served by the person:\n(a) accept the objection in whole or in part and take appropriate action to give effect to the acceptance (including the remission of any penalty assessed either in whole or in part); or\n(b) refuse the objection or the reminder of the objection, as the case may be,\n[74A. Revision.\n(a) any turnover of sales has not been brought to tax or has been brought to tax at lower rate, or has been incorrectly classified, or any claims incorrectly granted or that the liability to tax is understated, or\n(b) in any case, the order is erroneous, insofar as it is prejudicial to the interest of revenue, and after examination, the Commissioner may pass an order to the best of his judgement, where necessary.\n(b) Notwithstanding anything contained to the contrary in section 34, no order under this section shall be passed after the expiry of four years from the end of the year in which the order passed by the subordinate officer has been served on the dealer.\n(c) Notwithstanding anything contained to the contrary in section 34, where in respect of any order or part of the said order passed by the subordinate officer, an order has been passed by any authority hearing the objection or any appellate authority including the Tribunal or such order is pending for decision in objection or in appeal, or an objection or an appeal is filed, then, whether or not the issues involved in the examination have been decided or raised in the objection or the appeal, the Commissioner may, within five years of the end of the year in which the said order passed by the subordinate officer has been served on the dealer, make a report to the said objection hearing authority or the appellate authority including the Tribunal regarding his examination or the report or the information received by him and the said appellate authority including the Tribunal shall thereupon, after giving the dealer a reasonable opportunity of being heard, pass an order to the best of its judgement, where necessary.\n[74B. Rectification of mistakes and Review.",
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