Section 79(2) in The Delhi Value Added Tax Act, 2004
(2)Save as provided in [clause (j)] [Substituted for 'clause (k)' by DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.] of sub-section (1) of this section, nothing in sub-section (1) shall prevent the person from objecting to the amount or the obligation to pay any amount assessed by the Commissioner under section 74 of this Act.
