providing such information u/s 98 of the DVAT Act.
4. The Appellant contended during the hearing that Section 8(1)(d) does not apply ... Pradyuman Overseas ltd on 17.1.11 u/s 49 of DVAT Act, 2004. He added
that the third party vide his letter
Trade & Taxes, denied the information citing Section 98
of the DVAT Act, 2004. Further, the PIO (Ward. 71), D/o Trade & Taxes, also ... denied the information invoking the same provision of DVAT Act, 2004 .
Dissatisfied with the reply received from the PIO, the Appellant filed a First
Appeal
Trade & Taxes, denied the information citing Section 98
of the DVAT Act, 2004. Further, the PIO (Ward. 71), D/o Trade & Taxes, also ... denied the information invoking the same provision of DVAT Act, 2004 .
Dissatisfied with the reply received from the PIO, the Appellant filed a First
Appeal
sales of good the records of sales of goods in Frm DVAT
AT-31 of DVAT Act 200.
In PIO's second response ... 2009:
Enclosed copy of format of DVAT-31
2. Information about the attached bills that to Shopkeeper is supposed to issue the tax
what extent
both local and central. 98 (1) of the DVAT Act the required
information cannot be furnished to the
Appellant.
2. Copies of re-assessment orders ... both local and central. 98 (1) of the DVAT Act the required
information cannot be furnished to the
Appellant.
3. In case dealer has gone
Section 98 of
2698/9, Lothian Road, Kashmere Gate, DVAT Act, 2004.
Delhi-6 having R.C. No. VC / 17/
07130115103, Ward-17, Trade ... contends that the dealer registration has been cancelled before implementation of
the DVAT Act and therefore the file of the dealer is the exclusive property
inform you that as per section 98 of DVAT Act such information is prohibited, the same
can not be provided under ... true that the PIO is prohibited under Section 98 of the DVAT Act to divulge the information to a
third party. Rather I would like
Taxes. Assistant
Commissioner (ward88) denied information U/s 98 of DVAT Act as confidential. FAA
dismissed the appeal. Appellant thereafter approached the Commission.
DECISION ... voluntarily. The AVATO stated that as per section
98 (1) of the DVAT Act the required information cannot be furnished to the Appellant
that tax charged by the dealer
is in accordance of provision of DVAT Act . not
However, the value of service charge should be included ... taxpayer will be taken in near future as per
provision of DVAT Act after examining various records."
The respondent further stated that the appellant
inability to
provide the sought information quoting Section 98 of the DVAT Act, 2004.
Dissatisfied with the reply received from the PIO, appellant filed First ... whereby denial of information
has been substantiated citing Section 98 of the DVAT Act, relying on two
decisions: i) Delhi High Court decision dated
