DEPARTMENT OF TRADE & TAXES
GOVT. OF NCT OF DELHI
VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI.
CIRCULAR NO. 6 OF 2017-18
Subject: – Multiple Assessment Orders
It has been brought to the notice that in few cases multiple Assessment Orders overlapping the same tax period under the same Act have been issued on one pretext or the other either under DVAT Act or CST Act.
The competent authority has desired that wherever such cases are brought to the knowledge of concerned Assessing Authority and if the concerned dealer approaches the Assessing Authority with details of such orders which are multiple Assessment Orders of the category mentioned above, then necessary remedies/ measures as prescribed under Section 74B of DVAT Act, 2004 read with Rule 36B of DVAT Rule, 2005 relating to the review/rectification should be exercised as per the provisions of law.
The Assessing Authorities are further advised that before exercising the powers under Section 74B of DVAT Act for review/ rectification, the provisions contained in Rule 36B and in particular Rule 36B(7) should be kept in mind while considering and deciding the request of the dealer.
The Assessing Authorities are further directed to ensure that hereinafter, whenever any Assessment Order is issued, it should not result in issuing the multiple orders overlapping the same tax period under the same Act i.e. DVAT Act or CST Act as the case maybe.
This issues with the approval of the Commissioner, VAT.
Joint Commissioner, (Policy)