Section 45(b) in The Delhi Value Added Tax Act, 2004
(b)where such government dues are reduced in any objection or appeal-(i)it shall not be necessary for the Commissioner to serve upon the person a fresh assessment or notice of demand;(ii)the Commissioner shall give intimation of such reduction to him and to the person with whom recovery proceedings are pending; and(iii)[ any recovery proceedings initiated on the basis of an assessment or notice of demand served upon a person before the disposal of such objection or appeal, may be continued in relation to the amount so reduced from the stage at which such proceedings stood immediately before the person made the objection or appeal. [Inserted by DVAT (Second Amendment) Act, 2005 (10 of 2005), w.e.f. 16-11-2005.]
