DELHI VALUE ADDED TAX

SECTION WISE CONTENTS

1 TO 10 è Click Any No. 1 2 3 4 5 6 7 8 9 10

11 TO 20 è Click Any No. 11 12 13 14 15 16 17 18 19 20

21 TO 30 è Click Any No. 21 22 23 24 25 26 27 28 29 30

31 TO 40 è Click Any No. 31 32 33 34 35 36 37 38 39 40

41 TO 50 è Click Any No. 41 42 43 44 45 46 47 48 49 50

51 TO 60 è Click Any No. 51 52 53 54 55 56 57 58 59 60

61 TO 70 è Click Any No. 61 62 63 64 65 66 67 68 69 70

71 TO 80 è Click Any No. 71 72 73 74 75 76 77 78 79 80

81 TO 90 è Click Any No. 81 82 83 84 85 86 87 88 89 90

91 TO 100 è Click Any No. 91 92 93 94 95 96 97 98 99 100

101 TO 106 è Click Any No. 101 102 103 104 105 106

PRELIMINARY

v Short title, extent and commencement

v Definitions

IMPOSITION OF TAX

v Imposition of tax

v Rates of tax

v Taxable turnover

v Sale exempt from tax

v Certain sales not liable to tax

v Adjustments to tax

v Tax credit

v Adjustment to tax credit

v Net tax

v Time at which turnover, turnover of purchases and adjustments arise

SPECIAL REGIMES

v Priority

v Treatment of stock brought for‑ward during transition

v Second‑hand goods

v Composition scheme for specified dealers

v Special Provisions Relating to Casual Traders

v Transactions between related parties

REGISTRATION AND SECURITY

v Mandatory and voluntary registration

v Registration

v Effect of registration

v Amendment of registration

v Cancellation of registration

v Effect of de‑registration

v Registration during transition

v Security from certain classes of dealers and other persons

RETURNS

v Periodical payment of tax and furnishing of returns

v Power to require other returns

v Correction of deficiencies

v Signing returns

ASSESSMENT AND PAYMENT OF TAX, INTEREST PENALTIES AND MAKING REFUNDS

v Assessment of tax, interest or penalty

v Self assessment

v Default assessment of tax payable

v Assessment of penalty

v Limitation on assessment and re‑assessment

v Collection of assessed tax and penalties

v Manner of payment of tax, penalties and interest

v Tax Deducted at Source

v Order of application of payments

v Refunds

v Power to withhold refund in certain cases

v Collection of tax only by registered dealers

v Refund of tax for embassies, officials, international and public organizations

v Interest

RECOVERY OF TAX, INTEREST AND PENALTIE

v Recovery of tax

v Application of the Delhi Land Reforms Act, 1954 for purposes of recovery

v Continuation of certain recovery proceedings

v Special mode of recovery

v Transfer of assets during pendency of proceedings void

ACCOUNTS AND RECORDS

v Records and accounts

v Accounts to be audited in certain cases

v Tax invoices

v Credit and debit notes

LIABILITY IN SPECIAL CASES

v Liability in case of transfer of business

v Liability in case of company in liquidation

v Liability of partners of firm to pay tax

v Liability of guardians, trustees etc .

v Liability of Court of Wards, etc

v Liability in other cases

AUDIT, INVESTIGATION AND ENFORCEMENT

v Audit

v Special Audit

v Inspection of records

v Power to enter premises and seize records and goods

v Power to stop, search and detain goods vehicles

v Custody and release of records

v Custody, return and disposal of goods, goods vehicle and security

v Detention of goods pending disclosure

v Obligation to provide reasonable assistance

VALUE ADDED TAX AUTHORITIES AND APPELL TRIBUNAL

v Value Added Tax Authorities

v Powers and responsibilities of the Commissioner

v Delegation of Commissioner's powers

v Change of an incumbent of an office

v Power of Commissioner to make notifications

v Persons to be public servants

v Immunity from civil suit

v Appellate Tribunal

OBJECTIONS, APPEALS, DISPUTES AND QUESTI

v Objections

v Power of Commissioner and other authorities to take evidence on oath, etc.

v Appeals to Appellate Tribunal

v Extension of period of limitation in certain cases

v Burden of proof

v Bar on appeal or objection against certain orders

v Assessment proceedings, etc. not to be invalid on certain grounds

v Statement of case to the High Court

v Appearance before any authority in proceedings

v Bar of suits in civil courts

v Determination of specific questions

v Ruling on general questions

PENALTIES AND OFFENCES

v Penalties

v Automatic mitigation and increase of penalties

v Relationship to assessment and impact on criminal penalties

v Offences and criminal penalties

v Offences by companies, etc.

v Cognizance of offences

v Investigation of offences

v Compounding of offences

v Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences

MISCELLANEOUS

v Dealer to declare the name of manager of business

v Service of notice when family is disrupted or firm is dissolved

v Service of notice in the case of discontinued business

v Returns, etc. to be confidential

v Publication and disclosure of information in respect of dealers and other persons in public interest

v Power to collect statistics

v Setting up of check‑posts and barriers

v Power to make rules

v Power to amend Schedules

v Power to remove difficulties

v Application to sales and purchases

v Repeal and savings

SCHEDULES APPENDED TO THE ACT