BADAR DURREZ AHMED, J.

In these appeals under section 81 of the Delhi Value Added Tax Act, 2004 (hereinafter referred to as "the said Act") the following substantial questions of law arise for our consideration:-

1. Where on the expiry of time specified in section 74(7) of the Delhi Value Added Tax Act, 2004 the Commissioner has not exercised either of the options set out in section 74(7)(a) or 74(7)(b), whether the objection pending before the commissioner shall be deemed to be allowed ?

2. Whether the Tribunal was correct in law in providing a mandatory period of eight months, within which the Commissioner has to dispose of the objection pending before him under section 74(7) of DVAT Act, particularly, when no such stipulation is provided by the statute ?

In STA 12/2008 (Behl Construction), the Appellate Tribunal, Value Added Tax (hereinafter referred to as 'the Tribunal'), by virtue of the its decision dated 24.04.2008 in Appeal No. 402/ATVAT/06-07, though it decided against the dealer/assessee on facts, inter alia held on law that : (a) the provisions of section 74(7) of the said Act are directory and not mandatory; (b) if no notice of 15 days is given as provided unde