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Budget-2023 Tax Amendments


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Delhi_Value_Added_Tax_Act,_2004

Section / Rule Number Content


74 Objections
74A Revision
74B Rectification of mistakes and Review
75 Power of Commissioner and other authorities to take evidence on oath, etc.
76 Appeals to Appellate Tribunal
77 Extension of period of limitation in certain cases
78 Burden of proof
79 Bar on appeal or objection against certain orders
80 Assessment proceedings, etc. not to be invalid on certain grounds
81 Appeal to High Court
82 Appearance before any authority in proceedings
83 Bar of suits in civil courts
84 Determination of specific questions
85 Ruling on general questions

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