Section 32(3) in The Delhi Value Added Tax Act, 2004
(3)Where the Commissioner has made an assessment under this section and further tax is assessed as owed, the amount of further tax assessed is due and payable on the same date as the date on which the net tax for the tax period was due.Explanation : A person may, if he disagrees with the notice of assessment, file an objection under section 74 of this Act.
