| Sections |
Delhi Value Added Tax Act, 2004 |
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Preamble |
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CHAPTER I: PRELIMINARY |
| 1. |
Short title, extent and commencement |
| 2. |
Definitions |
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CHAPTER II: IMPOSITION OF TAX |
| 3. |
Imposition of tax |
| 4. |
Rates of tax |
| 5. |
Taxable turnover |
| 6. |
Sale exempt from tax |
| 7. |
Certain sales not liable to tax |
| 8. |
Adjustments to tax |
| 9. |
Tax credit |
| 10. |
Adjustment to tax credit |
| 11. |
Net tax |
| 11A. |
Tax on goods supplied by contractee |
| 12. |
Time at which turnover, turnover of purchases and adjustments arise |
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CHAPTER III: SPECIAL REGIMES |
| 13. |
Priority |
| 14. |
Treatment of stock brought forward during transition |
| 15. |
Second-hand goods |
| 16. |
Composition scheme for specified dealers |
| 16A. |
CSpecial provisions relating to casual traders |
| 17. |
Transactions between related parties |
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CHAPTER IV: REGISTRATION AND SECURITY |
| 18. |
Mandatory and voluntary registration |
| 19. |
Registration |
| 20. |
Effect of registration |
| 21. |
Amendment of registration |
| 22. |
Cancellation of registration |
| 23. |
Effect of de-registration |
| 24. |
Registration during transition |
| 25. |
Security from certain classes of dealers and other persons |
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CHAPTER V: RETURNS |
| 26. |
Periodical payment of tax and furnishing of returns |
| 27. |
Power to require other returns |
| 28. |
Correction of deficiencies |
| 29. |
Signing returns |
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CHAPTER VI: ASSESSMENT AND PAYMENT OF TAX, INTEREST AND PENALTIES AND MAKING REFUNDS |
| 30. |
Assessment of tax, interest or penalty |
| 31. |
Self assessment |
| 32. |
Default assessment of tax payable |
| 33. |
Assessment of penalty |
| 34. |
Limitation on assessment and re-assessment |
| 35. |
Collection of assessed tax and penalties |
| 36. |
Manner of payment of tax, penalties and interest |
| 36A. |
Tax deducted at source |
| 37. |
Order of application of payments |
| 38. |
Refunds |
| 39. |
Power to withhold refund in certain cases |
| 40. |
Collection of tax only by registered dealers |
| 40A. |
Agreement to defeat the intention and application of this Act to be void |
| 41. |
Refund of tax for embassies, officials, international and public organizations |
| 42. |
Interest |
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CHAPTER VII: RECOVERY OF TAX, INTEREST AND PENALTIES |
| 43. |
Recovery of tax |
| 44. |
Application of the Delhi Land Reforms Act, 1954 for purposes of recovery |
| 45. |
Continuation of certain recovery proceedings |
| 46. |
Special mode of recovery |
| 46A. |
Provisional attachment to protect revenue in certain cases |
| 47. |
Transfer of assets during pendency of proceedings void |
| 47A. |
Liability under this Act to be the first charge |
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CHAPTER VIII: ACCOUNTS AND RECORDS |
| 48. |
Records and accounts |
| 49. |
Accounts to be audited in certain cases |
| 50. |
Tax invoices |
| 51. |
Credit and debit notes |
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CHAPTER IX: LIABILITY IN SPECIAL CASES |
| 52. |
Liability in case of transfer of business |
| 53. |
Liability in case of company in liquidation |
| 54. |
Liability of partners of firm to pay tax |
| 55. |
Liability of guardians, trustees etc. |
| 56. |
Liability of Court of Wards, etc. |
| 57. |
Liability in other cases |
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CHAPTER X: AUDIT, INVESTIGATION AND ENFORCEMENT |
| 58. |
Audit |
| 58A. |
Special Audit |
| 59. |
Inspection of records |
| 60. |
Power to enter premises and seize records and goods |
| 61. |
Power to stop, search and detain goods vehicles |
| 62. |
Custody and release of records |
| 63. |
Custody, return and disposal of goods, goods vehicle and security |
| 64. |
Detention of goods pending disclosure |
| 65. |
Obligation to provide reasonable assistance |
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CHAPTER XI: VALUE ADDED TAX AUTHORITIES AND APPELLATE TRIBUNAL |
| 66. |
Value Added Tax Authorities |
| 67. |
Powers and responsibilities of the Commissioner |
| 68. |
Delegation of Commissioners powers |
| 69. |
Change of an incumbent of an office |
| 70. |
Power of Commissioner to make notifications |
| 71. |
Persons to be public servants |
| 72. |
Immunity from civil suit |
| 73. |
Appellate Tribunal |
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CHAPTER XII: OBJECTIONS, APPEALS, DISPUTES AND QUESTIONS |
| 74. |
Objections |
| 74A. |
Revision |
| 74B. |
Rectification of mistakes and Review |
| 75. |
Power of Commissioner and other authorities to take evidence on oath, etc. |
| 76. |
Appeals to Appellate Tribunal |
| 77. |
Extension of period of limitation in certain cases |
| 78. |
Burden of proof |
| 79. |
Bar on appeal or objection against certain orders |
| 80. |
Assessment proceedings, etc. not to be invalid on certain grounds |
| 81. |
Appeal to High Court |
| 82. |
Appearance before any authority in proceedings |
| 83. |
Bar of suits in civil courts |
| 84. |
Determination of specific questions |
| 85. |
Ruling on general questions |
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CHAPTER XIII: PENALTIES AND OFFENCES |
| 86. |
Penalties |
| 87. |
Automatic mitigation and increase of penalties |
| 88. |
Relationship to assessment and impact on criminal penalties |
| 89. |
Offences and criminal penalties |
| 90. |
Offences by companies, etc. |
| 91. |
Cognizance of offences |
| 92. |
Investigation of offences |
| 93. |
Compounding of offences |
| 94. |
Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences |
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CHAPTER XIV: MISCELLANEOUS |
| 95. |
Dealer to declare the name of manager of business and permanent account number |
| 96. |
Service of notice when family is disrupted or firm is dissolved |
| 97. |
Service of notice in the case of discontinued business |
| 98. |
Returns, etc. to be confidential |
| 99. |
Publication and disclosure of information in respect of dealers and other persons in public interest |
| 100. |
Power to collect statistics |
