Delhi Value Added Tax Act 2004

CHAPTER I

PRELIMINARY

Section 1 of Delhi Value Added Tax Act 2004 : "Short title, extent and commencement"

(1) This Act may be called the Delhi Value Added Tax Act, 2004.

(2) It extends to the whole of the National Capital Territory of Delhi.

(3) It shall come into force on such date as the Government may, by notification in the official Gazette, appoint:

PROVIDED that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

 

Section 2  : Definitions

 

CHAPTER II IMPOSITION OF TAX

Section 3  : Imposition of tax

Section 4  : Rates of tax

Section 5  : Taxable turnover

Section 6  : Sale exempt from tax

Section 7  : Certain sales not liable to tax

Section 8  : Adjustments to tax

Section 9  : Tax credit

Section 10  : Adjustment to tax credit

Section 11  : Net tax

Section 11A  : Tax on goods supplied by contractee

Section 12  : Time at which turnover, turnover of purchases and adjustments arise

 

CHAPTER III SPECIAL REGIMES

Section 13 : Priority

Section 14 : Treatment of stock brought forward during transition

Section 15 : Second-hand goods

Section 16 : Composition scheme for specified dealers

Section 16A : Special provisions relating to casual traders

Section 17 : Transactions between related parties

 

CHAPTER IV REGISTRATION AND SECURITY

Section 18 : Mandatory and voluntary registration

Section 19 : Registration

Section 20 : Effect of registration

Section 21 : Amendment of registration

Section 22 : Cancellation of registration

Section 23 : Effect of de-registration

Section 24 : Registration during transition

Section 25 : Security from certain classes of dealers and other persons

 

CHAPTER V RETURNS

Section 26 : Periodical payment of tax and furnishing of returns

Section 27 : Power to require other returns

Section 28 : Correction of deficiencies

Section 29 : Signing returns

 

CHAPTER VI ASSESSMENT AND PAYMENT OF TAX, INTEREST AND PENALTIES AND MAKING REFUNDS

Section 30 : Assessment of tax, interest or penalty 

Section 31 : Self assessment

Section 32 : Default assessment of tax payable

Section 33 : Assessment of penalty

Section 34 : Limitation on assessment and re-assessment

Section 35 : Collection of assessed tax and penalties

Section 36 : Manner of payment of tax, penalties and interest

Section 36A : Tax deducted at source

Section 37 : Order of application of payments

Section 38 : Refunds

Section 39 : Power to withhold refund in certain cases

Section 40 : Collection of tax only by registered dealers

Section 40A : Agreement to defeat the intention and application of this Act to be void

Section 41 : Refund of tax for embassies, officials, international and public organizations

Section 42 : Interest

 

CHAPTER VII RECOVERY OF TAX, INTEREST AND PENALTIES

Section 43 : Recovery of tax

Section 44 : Application of the Delhi Land Reforms Act, 1954 for purposes of recovery

Section 45 : Continuation of certain recovery proceedings

Section 46 : Special mode of recovery

Section 46A : Provisional attachment to protect revenue in certain cases

Section 47 : Transfer of assets during pendency of proceedings void

Section 47A : Liability under this Act to be the first charge

 

CHAPTER VIII ACCOUNTS AND RECORDS

Section 48 : Records and accounts

Section 49 : Accounts to be audited in certain cases

Section 50 : Tax invoices

Section 51 : Credit and debit notes

 

CHAPTER IX LIABILITY IN SPECIAL CASES

Section 52 : Liability in case of transfer of business

Section 53 : Liability in case of company in liquidation

Section 54 : Liability of partners of firm to pay tax

Section 55 : Liability of guardians, trustees etc

Section 56 : Liability of Court of Wards, etc

Section 57 : Liability in other cases

 

CHAPTER X AUDIT, INVESTIGATION AND ENFORCEMENT

Section 58 : Audit

Section 58A : Special Audit

Section 59 : Inspection of records

Section 60 : Power to enter premises and seize records and goods

Section 61 : Power to stop, search and detain goods vehicles

Section 62 : Custody and release of records

Section 63 : Custody, return and disposal of goods, goods vehicle and security

Section 64 : Detention of goods pending disclosure

Section 65 : Obligation to provide reasonable assistance

 

CHAPTER XI VALUE ADDED TAX AUTHORITIES AND APPELLATE TRIBUNAL
 Section 66 : Value Added Tax Authorities

Section 67 : Powers and responsibilities of the Commissioner

Section 68 : Delegation of Commissioner's powers

Section 69 : Change of an incumbent of an office

Section 70 : Power of Commissioner to make notifications

Section 71 : Persons to be public servants

Section 72 : Immunity from civil suit

Section 73 : Appellate Tribunal

 

CHAPTER XII OBJECTIONS, APPEALS, DISPUTES AND QUESTIONS

Section 74 : Objections

Section 74A : Revision

Section 74B : Rectification of mistakes and Review

Section 75 : Power of Commissioner and other authorities to take evidence on oath, etc

Section 76 : Appeals to Appellate Tribunal

Section 77 : Extension of period of limitation in certain cases

Section 78 : Burden of proof

Section 79 : Bar on appeal or objection against certain orders

Section 80 : Assessment proceedings, etc. not to be invalid on certain grounds

Section 81 : Appeal to High Court

Section 82 : Appearance before any authority in proceedings

Section 83 : Bar of suits in civil courts

Section 84 : Determination of specific questions

Section 85 : Ruling on general questions

 

CHAPTER XIII PENALTIES AND OFFENCES

Section 86 : Penalties

Section 87 : Automatic mitigation and increase of penalties

Section 88 : Relationship to assessment and impact on criminal penalties

Section 89 : Offences and criminal penalties

Section 90 : Offences by companies, etc 

Section 91 : Cognizance of offences

Section 92 : Investigation of offences

Section 93 : Compounding of offences

Section 94 : Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences

 

CHAPTER XIV MISCELLANEOUS

Section 95 : Dealer to declare the name of manager of business, Permanent Account Number and IEC Importer Exporter Code

Section 96 : Service of notice when family is disrupted or firm is dissolved

Section 97 : Service of notice in the case of discontinued business

Section 98 : Returns, etc. to be confidential

Section 99 : Publication and disclosure of information in respect of dealers and other persons in public interest

Section 100 : Power to collect statistics

Section 100A : Automation

Section 101 : Setting up of check-posts and barriers

Section 102 : Power to make rules

Section 103 : Power to amend Schedules

Section 104 : Power to remove difficulties

Section 105 : Application to sales and purchases

Section 106 : Repeal and savings

Section 107 : Amnesty Scheme