CA Vijay Kumar Gupta
Free eBook on Audit, Inspection & Enforcement under Delhi Value Added Tax, 2004. This Book deals with Section 58 to 65 (amended upto 18-06-2012) of DVAT Act, 2004 read with Rules 22, 23, 41, 43 and 46 of DVAT Rules, 2005. These give power to the department for proper enforcement of the Act, audit of the accounts of the dealer, inspection of records, power to enter premises and seize records and goods, power to stop, search and retain goods and deals with the custody and release of records, disposal of goods, goods vehicle and security.
It also provides that every person shall provide all cooperation and reasonable assistance to the Commissioner for conduct of his power under this Act. The law as on 18-06-2012 is explained in this book except stated otherwise We hope that this book will be found useful and will help in better understanding of law and recent developments in the area of Audit, Inspection & Enforcement under Delhi Value Added Tax, 2004.