Section 68 in Daman and Diu Value Added Tax Regulation, 2005
68. Delegation of Commissioner's powers.
(1)Subject to such restrictions and conditions as may be prescribed, the Commissioner may delegate any of his powers under this Regulation to any Value Added Tax Authorities.(2)Where the Commissioner delegates his powers under Chapter X, the person, to whom such power has been delegated, shall carry and produce on demand evidence in the prescribed form of the delegation of these powers when exercising the powers.(3)Where the Commissioner has delegated a power to any Value Added Tax Authority, the Commissioner may supervise, review and rectify any decision made or action taken by that Authority.(4)The exercise of power of supervision, review or rectification referred to in sub-section (3) shall not be construed as power to make an assessment or re-assessment after the expiry of the time referred to in section 34.
