Company : Sol Infotech Pvt. Ltd. Website : www.courtkutchehry.com Delhi Value Added Tax Act, 2004 3 of 2005 CONTENTS CHAPTER 1 :- PRELIMINARY 1. Short Title, Extent And Commencement 2. Definitions CHAPTER 2 :- 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 CHAPTER 3 :- SPECIAL REGIMES 13. Priority 14. Treatment Of Stock Brought Forward During Transition 15. Second-Hand Goods 16. Composition Scheme For Specified Dealers 16A. Special Provisions Relating To Casual Traders 17. Transactions Between Related Parties CHAPTER 4 :- 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 CHAPTER 5 :- RETURNS 26. Periodical Payment Of Tax And Furnishing Of Returns 27. Power To Require Other Returns 28. Correction Of Deficiencies 29. Signing Returns CHAPTER 6 :- 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 CHAPTER 7 :- 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 CHAPTER 8 :- ACCOUNTS AND RECORDS 48. Records And Accounts 49. Accounts To Be Audited In Certain Cases 50. Tax Invoices 51. Credit And Debit Notes CHAPTER 9 :- 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 CHAPTER 10 :- 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 CHAPTER 11 :- 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 CHAPTER 12 :- 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 The 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 CHAPTER 13 :- PENALTIES AND OFFENCES 86. Penalties 87. Automatic Mitigation And Increase Of Penalties 8 8 . Relationship To Assessment And Impact On Criminal Penalties Assessment 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 CHAPTER 14 :- 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 100A. Automation 101. Setting Up Of Check-Posts And Barriers 102. Power To Make Rules 103. Power To Amend Schedules 104. Power To Remove Difficulties 105. Application To Sales And Purchases 106. Repeal And Savings SCHEDULE 1 :- FIRST SCHEDULE SCHEDULE 2 :- SECOND SCHEDULE SCHEDULE 3 :- THIRD SCHEDULE SCHEDULE 4 :- FOURTH SCHEDULE SCHEDULE 5 :- FIFTH SCHEDULE SCHEDULE 6 :- SIXTH SCHEDULE SCHEDULE 7 :- SEVENTH SCHEDULE Delhi Value Added Tax Act, 2004 3 of 2005 An Act to consolidate and amend the law relating to levy of tax on sale of goods, tax on transfer of property involved in execution of work contracts, tax on transfer of right to use goods and tax on entry of motor vehicles in the National Capital Territory of Delhi BE it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the1[Fifty-sixth] Year of the Republic of India as follows:- 1. Substituted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 for the words "Fifty -fifth". CHAPTER 1 PRELIMINARY 1. 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 date1as 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. 1 . 1stApril 2005 2. Definitions :- (1) In this Act, unless the context otherwise requires, - (a) "Accountant" means - (i) a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (Act 38 of 1949); (ii) a person who by virtue of the provisions of sub-section (2) of section 226 of the Companies Act, 1956 (1 of 1956), is entitled to be appointed to act as an auditor of companies registered; or (iii) 1 [a cost accountant within the meaning of the Cost and Works Accountants Act, 1959 ( 23 of 1959);or] 2 [(iv)] a person referred to in section 619 of the Companies Act, 1956 (1 of 1956); (b) "Adequate proof" means such documents, testimony or other evidence as may be prescribed; (c) "Appellate Tribunal" means the Appellate Tribunal constituted under section 73 of this Act; (d) "Business" includes - (i) 3 [the provision of any services, but excluding the services provided by an employee] (ii) any trade, commerce or manufacture; (iii) any adventure or concern in the nature of trade, commerce or manufacture; (iv) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern; and (v) any occasional transaction in the nature of such service, trade, commerce, manufacture, adventure or concern whether or not there is volume, frequency, continuity or regularity of such transaction; whether o r not such service, trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such service, trade, commerce, manufacture, adventure or concern; Explanation.- For the purpose of this clause - (i) any transaction of sale or purchase of capital assets pertaining to such service, trade, commerce, manufacture, adventure or concern shall be deemed to be business; (ii) purchase of any goods, the price of which is debited to the business and sale of any goods, the proceeds of which are credited to the business shall be deemed to be business; (e) "Business premises" means (i) the address of a dealer, registered with the Commissioner; and (ii) any building or place used by a person for the conduct of his business, except for those parts of the building or place used principally as a residence; (f) 6["Capital goods" means plant, machinery and equipment used, directly or indirectly, in the process of trade or manufacturing or for execution of works contract in Delhi;] (g) "Casual trader" means a person who, whether as principal, agent or in any other capacity undertakes occasional transactions in the nature of business involving buying, selling, supply or distribution of goods or conducting any exhibition-cum-sale in Delhi whether for cash, deferred payment, commission, remuneration or other valuable consideration; (h) "Commissioner" means the Commissioner of Goods Tax appointed under sub-section (1) of section 66; (i) "In the course of" includes activities done for the purposes of, in connection with, or incidental to and activities done as part of the preparation for the activity and in the termination of, the activity; (j) 5["Dealer" means any person who, for the purposes of or consequential to his engagement in or in connection with or incidental to or in the course of his business, buys or sells goods in Delhi directly or otherwise, whether for cash or for deferred payment or for commission, remuneration or other valuable consideration and includes , (i) a factor, commission agent, broker, del credere agent or any other mercantile agent by whatever name called, who for the purposes of or consequential to his engagement in or in connection with or incidental to or in the course of the business, buys or sells or supplies or distributes any goods on behalf of any principal or principals whether disclosed or not ; (ii) a non-resident dealer or as the case may be, an agent, residing in the State of a non-resident dealer, who buys or sells goods in Delhi for the purposes of or consequential to his engagement in or in connection with or incidental to or in the course of the business; (iii) a local branch of a firm or company or association of persons, outside Delhi where such firm company, association of persons is a dealer under any other sub-clause of this definition; (iv) a club, association, society, trust, or cooperative society, whether incorporated or unincorporated, which buys goods from or sells goods to its members for price, fee or subscription, whether or not in the course of business; (v) an auctioneer, who sells or auctions goods whether acting as an agent or otherwise or, who organizes the sale of goods or conducts the auction of goods whether or not he has the authority to sell the goods belonging to any principal, whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal; (vi) a casual trader ; (vii) any person who, for the purposes of or consequential to his engagement in or in connection with or incidental to or in the course of his business disposes of any goods as unclaimed or confiscated, or as unserviceable or scrap, surplus, old, obsolete or as discarded material or waste products by way of sale. Explanation.- For the purposes of this clause, each of the following persons, bodies and entities who sells any goods whether in the course of his business, or by auction or otherwise, directly or through an agent for cash or for deferred payment or for any other valuable consideration, shall, notwithstanding anything contained in clause (d) or any other provision of this Act, be deemed to be a dealer, namely:- (i) Customs Department of Government of India administering Customs Act, 1962 (52 of 1962); (ii) Departments of Union Government, State Governments and Union territory Administrations; (iii) Local authorities, Panchayats, Municipalities, Development Authorities, Cantonment Boards; (iv) Public Charitable Trusts; (v) Railway Administration as defined under the Indian Railways Act, 1989 ( 24 of 1989) and Delhi Metro Rail Corporation Limited; (vi) Incorporated or unincorporated societies, clubs or other associations of persons; (vii) Each autonomous or statutory body or corporation or company or society or any industrial, commercial, banking, insurance or trading undertaking, corporation, institution or company whether or not of the Union Government or any of the State Governments or of a local authority; (viii) Delhi Transport Corporation; (ix) Shipping and construction companies, air transport companies, airlines and advertising agencies.] (k) "Delhi" means the National Capital Territory of Delhi; (l) "Fair market value" means the value at which goods of like kind and quality are sold or would be sold in the same quantities between unrelated parties in the open market in Delhi; ( m ) "Goods" means every kind of moveable property (other than newspapers, actionable claims, stocks, shares and securities) and includes - (i) livestock, all materials, commodities, grass or things attached to or forming part of the earth which are agreed to be severed before sale or under a contract of sale; and (ii) property in goods (whether as goods or in some other form) involved in the execution of a works contract, lease or hire-purchase or those to be used in the fitting out, improvement or repair of movable property; (n) "Goods vehicle" means a motor vehicle, vessel, boat, animal and any other form of conveyance used for carrying goods; (o) "Government" means the Lieutenant Governor of the National Capital Territory of Delhi appointed by the President under article 239 and designated as such under article 239AA of the Constitution; (p) "Import of goods into Delhi" means taking, receiving, bringing, carrying, transporting, or causing to bring or receive goods into Delhi from any place outside Delhi; Explanation.- In the case of goods arriving in Delhi from a foreign country through Customs, the "import of the goods in Delhi" occurs at the place where the goods are cleared by Customs for home consumption; (q) "Importer" means - (i) a person who brings his own goods into Delhi; or (ii) a person on whose behalf another person brings goods into Delhi; or (iii) in the case of a sale occurring in the circumstances referred to in sub-section 2 of section 6 of the Central Sales Tax Act, 1956 (74 of 1956), the person in Delhi to whom the goods are delivered; (r) "Input tax" in relation to the purchase of goods, means the proportion of the price paid by the buyer for the goods which represents tax for which the selling dealer is liable under this Act; 1 [(ra) "manufactures" with its grammatical variations and cognate expressions, means producing, making, extracting, altering, ornamenting, finishing or otherwise processing, treating or adapting any goods, but does not include any such process or mode of manufacture as may be prescribed;]. (s) "Net tax" means the amount calculated for a tax period under section 11 of this Act; (t) "non-creditable goods" means the goods listed in the Seventh Schedule; (v) "Non-resident" means a person who has no fixed place of business or residence in Delhi; (w) "Notified" means notified by the Commissioner in the official Gazette; (x) "Official Gazette" means the Delhi Gazette; (y) "Prescribed" means prescribed by rules made under this Act; (z) "Registered dealer" means a dealer registered under this Act; (za) a person is "Related" to another person (referred to in this definition as a "dealer") if the person - (i) is a relative of the dealer; (ii) is a partnership of which the dealer is a partner; (iii) is a company in which the dealer (either alone or in conjunction with another person who is, or persons who are, related to the dealer under another sub-clause of this clause) directly or indirectly holds forty per cent or more of outstanding voting stock or shares; (iv) is a person who (either alone or in conjunction with another person who is, or other persons who are, related to the person under another sub-clause of this clause) directly or indirectly owns forty per cent or more of outstanding voting stock or shares of the dealer; (v) is a company in which forty per cent or more of outstanding voting stock is held directly or indirectly by a person (either alone or in conjunction with another person who is, or other persons who are, related to the person under another sub-clause of this clause) who also holds forty per cent or more of the outstanding voting stock or shares of the dealer; or (vi) is controlled by the dealer, a person whom the dealer controls, or is a person who is controlled by the same person who controls the dealer; (zb) "Relative" means a relative as defined in clause 41 of section 2 of the Companies Act, 1956 (1 of 1956); (zc) "Sale" with its grammatical variations and cognate expression means any transfer of property in goods by one person to another for cash or for deferred payment or for other valuable consideration (not including a grant or subvention payment made by one government agency or department, whether of the central government or of any state government, to another) and includes- (i) a transfer of goods on hire purchase or other system of payment by installments, but does not include a mortgage or hypothecation of or a charge or pledge on goods; (ii) supply of goods by a society (including a co-operative society), club, firm, or any association to its members for cash or for deferred payment or for commission, remuneration or other valuable consideration, whether or not in the course of business; (iii) transfer of property in goods by an auctioneer referred to in sub- clause (vii) of clause (j) of this section, or sale of goods in the course of any other activity in the nature of banking, insurance who in the course of their main activity also sell goods repossessed or re-claimed; (iv) transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration; (v) transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract; (vi) transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; (vii) supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service is for cash, deferred payment or other valuable consideration; (viii) every disposal of goods referred to in sub-clause (ix) of clause (j) of this section; and the words "sell", buy" and "purchase" wherever appearing with all their grammatical variations and cognate expressions, shall be construed accordingly; (zd) "Sale price" means the amount paid or payable as valuable consideration for any sale, including- (i) the amount of tax, if any, for which the dealer is liable under section 3 of this Act; (ii) in relation to the delivery of goods on hire purchase or any system of payment by installments, the amount of valuable consideration payable to a person for such delivery including hire charges, interest and other charges incidental to such transaction; (iii) in relation to transfer of the right to use any goods for any purpose (whether or not for a specified period) the valuable consideration or hiring charges received or receivable for such transfer; (iv) any sum charged for anything done by the dealer in respect of goods at the time of, or before, the delivery thereof; (v) amount of duties levied or leviable on the goods under the Central Excise Act, 1944 (1 of 1944) or the Customs Act, 1962 (52 of 1962), or the Punjab Excise Act, 1914 (1 of 1914) as extended to the National Capital Territory of Delhi whether such duties are payable by the seller or any other person; and (vi) amount received or receivable by the seller by way of deposit (whether refundable or not) which has been received or is receivable whether by way of separate agreement or not, in connection with, or incidental to or ancillary to the sale of goods; (vii) in relation to works contract means the amount of valuable consideration paid or payable to a dealer for the execution of the works contract; less - a. any sum allowed as discount which goes to reduce the sale price according to the practice, normally, prevailing in trade; b. the cost of freight or delivery or the cost of installation in cases where such cost is separately charged; and the words "purchase price" with all their grammatical variations and cognate expressions, shall be construed accordingly; 7[Providedthat an amount equal to increase in the prices of petrol and diesel (includingthe duties and levies charges thereon by the Central Government) taking effectfrom the 6th June, 2006 shall not form part of the sale price of petrol anddiesel sold on and after the date of the commencement of the Delhi Value AddedTax (Amendment) Act, 2006 till such date as the Government may, by notificationin the Official Gazette, direct: Providedfurther that the first proviso shall not take effect till the benefit is passedon to the consumer.] Explanation.- A dealers sale price always includes the tax payable by it on making the sale, if any. (ze) "Schedule" means a Schedule appended to this Act; (zf) "Tax" means tax payable under this Act; (zg) "Taxable quantum" means the amount defined in sub-section (2) of section 18 of this Act; (zh) "Tax invoice" means the document defined in section 50 of this Act; (zi) "Tax period" means the period prescribed in the rules made under this Act; (zj) "Tax fraction" means the fraction calculated in accordance with formula, r / (r+100) where r is the percentage rate of tax applicable to the sale under this Act; (zk) "Transporter" means any person who, for the purposes of or in connection with or incidental to or in the course of his business transports or causes to transport goods, and includes any person whose business consists of or includes operating a railway, shipping company, air cargo terminal, inland container depot, container freight station, courier service or airline; (zl) "Turnover of purchases" means the aggregate of the amounts of purchase price paid or payable by a person in any tax period, including any input tax; (zm) "Turnover" means the aggregate of the amounts of sale price received or receivable by the person in any tax period, reduced by any tax for which the person is liable under section 3 of this Act; (zn) "Value of goods" means the fair market value of the goods at that time including insurance charges, excise duties, countervailing duties, tax paid or payable under the Central Sales Tax Act, 1956 (74 of 1956) in respect of the sale, transport charges, freight charges and all other charges incidental to the transaction of the goods; (zo) "Works contract" includes any agreement for carrying out for cash or for deferred payment or for valuable consideration, the building construction, manufacture, processing, fabrication, erection, installation, fitting out, improvement, repair or commissioning of any moveable or immovable property; (zp) "Year" means the financial year from the first day of April to the last day of March; (2) Unless otherwise specified in this Act- (a) words importing the masculine gender shall include the feminine gender; (b) words in singular shall include their plural and vice versa; (c) expressions referring to "writing" shall include printing, typing, lithography, photography and other methods of representing or reproducing words in a visible form; and (d) with reference to a person who is unable to sign his name, the words "signature" shall include his thumb impression or other mark duly attested to signify his signature. 1. Inserted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 2. In clause (a) ,the sub-clause (iii) shall be relettered as sub-clause (iv) by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 3 . Substituted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 for the words "the provision of such services, as may be prescribed (and excludes services provided by an employee);" 4. Substituted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 for the words "any department of the Central Government or a State Government, a local authority, Panchayat, Municipality, Development Authority, Cantonment Board and each autonomous or statutory body or an industrial, commercial, banking, insurance or trading undertaking whether or not of the Central Government or any of the State Governments or of a local authority, if it buys, sells, supplies or distributes goods, in the course of specified activities which may be prescribed from time to time;" 5. Substituted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005 . The previous text was- ""Dealer" means any person who carries on business in Delhi and includes- ( i ) any person who, for the purposes of or in connection with or incidental to or in the course of his business buys, sells, goods directly or otherwise, whether for cash or for deferred payment or for commission, remuneration or other valuable consideration; ( i i ) 4[any department of the Central Government or a State Government, a local authority, Panchayat, Municipality, Development Authority. Cantonment Board and each autonomous or statutory body or a n industrial, commercial, banking, insurance or trading undertaking whether or not of the Central Government or any of the State Governments or of a local authority, if it buys, sells, supplies or distributes goods;"] (iii) a factor, commission agent, broker, del credere agent, or any other mercantile agent by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of any principal, whether disclosed or not; (iv) an agent of a non-resident (where such non-resident is a dealer under any other sub-clause of this definition); (v) a local branch of a firm or company or association of persons, outside Delhi where such firm, company, association of persons is a dealer under any other sub-clause of this definition; (vi) a club, association, society, trust, or cooperative society, whether incorporated or unincorporated, which buys goods from or sells goods to its members for price, fee or subscription, whether or not in the course of business; (vii) an auctioneer, who sells or auctions goods belonging to any principal, whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal; (viii) a casual trader; or (ix) any person who, for the purposes of or in connection with or incidental to or in the course of his business disposes of any goods as unclaimed or confiscated, or unserviceable or scrap, surplus, old, obsolete or as discarded material or waste products by way of sale." 6 . Substituted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005 . The previous text was - "Capital goods" means plant, machinery and equipment used in the process of trade or manufacturing;" 7.Inserted vide Delhi Value Added Tax (Amendment) Act, 2006. The proviso ceases to be effective from 05.06.2007 videNotification No. F.3(8)/Fin. (T&E)/2007-08/dsfte/428. CHAPTER 2 IMPOSITION OF TAX 3. Imposition Of Tax :- (1) Subject to other provisions of this Act, every dealer who is - (a) registered under this Act; or (b) required to be registered under this Act; shall be liable to pay tax calculated in accordance with this Act, at the time and in the manner provided in this Act. 1 [(2) Every dealer shall be liable to pay tax at the rates specified in section 4 of this Act on every sale of goods effected byhim- (a) while he is a registered dealer under this Act; or (b) on and from the day on which he was required to be registered under this Act.";] 2 [(3) The amount of tax payable under this Act by a dealer, is the dealers net tax for the tax period calculated under section 11 of this Act.] (4) 3 [ The net tax of a dealer shall be paid within twenty-eight days of the conclusion of the dealers tax period: Provided that the Commissioner may, by an order, prescribe that irrespective of the tax period of a dealer or class of dealers, the net tax of a dealer or a class of dealers shall be paid within 28 days of the conclusion of a period shorter than the tax period that may be specified in the order. Explanation.- The obligation to pay the tax arises by virtue of this provision and is not dependent on furnishing a return, nor on the issue of a notice of assessment to the dealer;] (5) Tax shall be paid in the manner specified in section 36 of this Act. (6) Every dealer who has become liable to pay tax under this Act on the sale of goods shall continue to be so liable unless his taxable turnover during the preceding twelve months (and such further period as may be prescribed) has remained below the taxable quantum and on the expiry of the twelve months or such further period his liability to pay tax shall cease: Provided that any dealer whose liability to pay tax under this Act ceases f o r any other reason may apply earlier for the cancellation of his registration, and on such cancellation, his liability to pay tax shall cease: Provided further that a dealer shall remain liable to pay tax until the date on which his registration is cancelled. (7) Every dealer whose liability to pay tax under this Act has ceased or whose registration has been cancelled, shall, if his turnover calculated from the commencement of any year, including the year in which the registration has been cancelled, again exceeds the taxable quantum on any day within such year be liable to pay such tax on and from the date on which his turnover again exceeds the taxable quantum, on all sales effected by him on and after that day. (8) Where it is found that any person registered as a dealer ought not to have been so registered, then notwithstanding anything contained in this Act, such person shall be liable to pay tax for the period during which he was registered. (9) If any person who transports goods or holds goods in custody for delivery to or on behalf of any person, on being required by the Commissioner so to do, fails - (a) to furnish any information in his possession in respect of the goods; or (b) fails to permit inspection thereof; then, without prejudice to any other action which may be taken against such person, a presumption may be raised that the goods in respect of which he has failed to furnish information or permit inspection, are owned by him and are held by him for sale in Delhi and the provisions of this Act shall apply accordingly. 4 [(10) If any person who, whether as principal, agent or in any other capacity organize any exhibition-cum- sale in Delhi and fails - (a) to furnish any information in respect of the goods brought or kept in stock or sold by any participant before or during or after the exhibition - cum-sale,; or (b) to ensure that all the participants in the exhibition-cum-sale have obtained registration under this Act and paid due tax ; or (c) to permit inspection of the business premises or goods or account and records of the participants ;or (d) to permit inspection of the accounts and records of the organizer in respect of the exhibition-cum-sale ; then, without prejudice to any other action which may be taken against such participant, a presumption may be raised that the goods of the participant who fails to obtain registration under this Act or the goods in respect of which the participant has failed to furnish information or failed to permit inspection, are owned by the organizer and are held by him for sale in Delhi and the provisions of this Act shall apply accordingly.] 1. Substituted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 for the words " (2) Every dealer shall be liable to pay tax on every sale of goods effected by him - (a) while he is a registered dealer under this Act; or (b) on and from the day on which he was required to be registered under this Act. " " 2 . Substituted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 for the words" The amount of tax payable under this Act by a person in respect of the sale of any goods, is the persons net tax for the tax period calculated under section 11 of this Act". 3.Substituted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005 . The previous text was: "(4) The net tax of a dealer shall be paid within twenty eight days of the conclusion of the dealers tax period. Explanation.-The net tax of a dealer (which is the dealers tax reduced by tax credits and with adjustments) shall be paid at the same time as prescribed for furnishing a return, but the obligation to pay arises by virtue of this provision and is not dependent on furnishing a return, nor on the issue of a notice of assessment to the dealer." 4. Inserted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005 4. Rates Of Tax :- (1) The rates of tax payable on the taxable turnover of a dealer shall be (a) in respect of goods specified in the Second Schedule, at the rate of one paisa in the rupee (b) 5[in respect of goods specified in the Third Schedule, at the rate of five paise in the rupee: Provided that tax shall be paid at the rate of four paise in the rupee of the taxable turnover of the dealerpertaining to declared goods, as defined from time to time in the Central Sales Tax Act, 1956(74 of 1956)] (c) in respect of goods specified in the Fourth Schedule, at the rate of twenty paise in the rupee; 1 [***] 2[(d) in respect of the goods involved in the execution of the works contract, at the rate of twelve and a half paise in the rupee; and:] 4[Provided that tax shall be paid at the rate of four paise in the rupee of the turnover of the dealer pertaining to declared goods, as defined from time to time in the Central Sales Tax Act, 1956 (74 of 1956), involved in the execution of works contract if such goods are transferred from the contractor to the contractee in the same form in which they were purchased by the contractor: Provided further that in respect of the works contracts which are in the nature of printing works, the rate of tax shall be 6[five] paise in the rupee.] 3[(e)] in the case of any other goods, at the rate of twelve and a half paise in the rupee Provided that the rate of tax on packing materials or containers shall be the same as the rate at which the goods sold are chargeable to tax. (2) The Government may, if it deems necessary, reduce the rates of tax a s specified in sub-section (1), by a notification to that effect in the official Gazette. 1. Omitted by the Delhi Value Added Tax (Amendment) Act, 2005. 2. Inserted by the Delhi Value Added Tax (Amendment) Act, 2005. 3. In Section 4(1) clause (d) re-lettered as clause(e). 4.Inserted vide the Delhi Value Added Tax (Second Amendment) ACT, 2005 5. Substituted by the Delhi Value Added Tax (Amendment) Act, 2009 dated 01.01.2010 for the following: "in respect of goods specified in the Third Schedule, at the rate of four paise in the rupee" 6. Substituted by the Delhi Value Added Tax (Amendment) Act, 2010 (Act 12 0f 2010) vide Notification No. F.14(5)/LA-2010/1aw1359 dated 31.12.2010 w.e.f. 01.02.2011 for the following : -"four" 5. Taxable Turnover :- (1) For the purposes of this Act, taxable turnover means that part of dealers turnover arising during the tax period which remains after deducting therefrom - (a) the turnover of sales not subject to tax under section 7 of this Act; and (b) the turnover of sales of goods declared exempt under section 6 of this Act. 1 ["(2) In the case of turnover arising from the execution of a works contract, the amount included in taxable turnover is the total consideration paid or payable to the dealer under the contract excluding the charges towards labour, services and other like charges, subject to such conditions as may be prescribed: Provided that where the amount of charges towards labour, services and other like charges is not ascertainable from the books of accounts of the dealer, the amount of such charges shall be calculated at the prescribed percentages."] 1. Substituted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 for the words" (2) In the case of turnover arising from the execution of a works contract, the amount included in taxable turnover is so much of the dealers turnover from the works contract as represents the charges towards goods, subject to such conditions as may be prescribed:" Provided that where the amount of charges towards goods in such contract is not ascertainable from the terms and conditions of the contract, the amount of such charges shall be calculated as the sale price stipulated in the contract reduced by the prescribed percentage." 6. Sale Exempt From Tax :- (1) The sale of goods listed in the First Schedule shall be exempt from tax subject to the conditions and exceptions set out therein. (2) The dealers or class of dealers specified in the Fifth Schedule shall be exempt from payment of tax on all sales of goods effected by them subject to such conditions as may be prescribed. (3) Where a dealer sells capital goods which he has used since the time of purchase exclusively for purposes other than making non-taxed sale of goods, and has not claimed a tax credit in respect of such capital goods under section 9 of this Act, the sale of such capital goods shall be exempt from tax. 7. Certain Sales Not Liable To Tax :- Nothing contained in this Act or the rules made thereunder shall be deemed to impose or authorise the imposition of tax on any sale of goods when such sale takes place - (a) in the course of inter-state trade or commerce; or (b) outside Delhi; or (c) in the course of import of the goods into or export of the goods out of, the territory of India. 1[d) in accordance with the notification issued by the Central Government in exercise of its powers under section 3 of the Foreign Aircraft (Exemption from Taxes and Duties on Fuel) Act, 2002(36 of 2002), no tax shall be levied on sales of the fuel and lubricants which are filled into receptacles forming part of any aircraft registered in a country other than India, if- (i) the said country is a party to the Convention on International and Civil Aviation, 1944; and (ii) the said country has entered into an Air Services agreement with India; and (iii) the aircraft is operating on a scheduled or non-scheduled service to or from India.] Explanation . - Sections 3, 4 and 5 of the Central Sales Tax Act, 1956 (74 of 1956) shall apply for determining whether or not a particular sale takes place in the manner indicated in clause (a), clause (b) or clause (c) of this section. 1.Inserted by The Delhi Value Added Tax (Second Amendment) Act, 2005. 8. Adjustments To Tax :- 1 [(1) "Subject to such conditions as may be prescribed, this section shall apply where, in relation to the sale of goods by any dealer - "] (a) that sale has been cancelled; (b) the nature of that sale has been fundamentally varied or altered; (c) the previously agreed consideration for that sale has been altered by agreement with the recipient, whether due to the offer of a discount or for any other reason; (d) 2 [ the goods or part of the goods sold have been returned to the dealer within six months of the ate of sale;] or (e) the whole or part of the price owed by the buyer for the purchase of the goods has been written-off by the dealer as a bad debt; and the dealer has - (i) provided a tax invoice in relation to that sale and the amount shown therein as tax charged on that sale is not the tax properly chargeable on that sale; or (ii) furnished a return in relation to a tax period in respect of which tax on that sale is attributable, and has accounted for an amount of tax on that sale that is not the amount properly chargeable on that sale. (2) Where a dealer has accounted for an incorrect amount of tax as contemplated in sub-section (1), that dealer shall make an adjustment in calculating the tax payable by that dealer in the return for the tax period during which it has become apparent that the tax is incorrect, and if - (a) the tax payable in relation to that sale exceeds the tax actually accounted for by the dealer, the amount of that excess shall be deemed to arise in the tax period in which the adjustment is made, and shall not be attributable to any prior tax period; or (b) the tax actually accounted for exceeds the tax payable in relation to the sale, the amount of that deficiency shall be subtracted from the tax payable by the dealer in the tax period in which the adjustment is made, and shall not be attributable to any prior tax period. (3) Where a dealer sells goods that have been used in part for making - (a) sales that are subject to tax under this Act or sales that are not liable to tax under section 7 of this Act; and (b) partly for other purposes, the amount of tax on the sale of the goods shall be the greater of - (i) A - (A x B / C); or (ii) A - B; where A = the tax for which the dealer would be liable in respect of the sale apart from this section; B = the amount by which the tax credit of the dealer in respect of the goods was reduced under sub-section (4) of section 9 of this Act; C = the amount of the tax credit before reduction under sub-section (4) of section 9 of this Act. 1. Substituted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 for the words" This section shall apply where, in relation to the sale of goods by any dealer -" 2.Substituted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005 for the words "(d) the goods or part of the goods sold have been returned to the dealer". 9. Tax Credit :- 1 ["(1) Subject to sub-section (2) of this section and such conditions, restrictions and limitations as may be prescribed, a dealer who is registered or is required to be registered under this Act shall be entitled to a tax credit in respect of the turnover of purchases occurring during the tax period 10[to the extent of proportion of the goods which have been put to sale] in the course of his activities as a dealer and the goods are to be used by him directly or indirectly for the purpose of making - (a) sales which are liable to tax under section 3 of this Act: or (b) sates which are not liable to tax under section 7 of this Act. Explanation. - Sales which are not liable to tax under section 7 of this A c t involve exports from Delhi whether to otherStates or Union territories or to foreign countries." ;] (2) No tax credit shall be allowed - (a) in the case of the purchase of goods for goods purchased from a person who is not a registered dealer; (b) for the purchase of non-creditable goods; (c) for the purchase of goods which are to be incorporated into the structure of a building owned or occupied by the person; Explanation.-This sub-section does not prevent a tax credit arising for goods and building materials that are purchased either for the purpose of re-sale in an unmodified form, or for the performance of a works contract on a building owned or occupied by another; (d) for goods purchased from a dealer who has elected to pay tax under section 16 of this Act; 2 [(e) for goods purchased from a casual trader;] 6 [(f) to the dealers or class of dealers specified in the Fifth Schedule except the entry no.1 of the said Schedule.] 11[(g) to the dealers or class of dealers unless the tax paid by the purchasing dealer has actually been deposited by the selling dealer with the Government or has been lawfully adjusted against output tax liability and correctly reflected in the return filed for the respective tax period] (3) The amount of the tax credit to which a dealer is entitled in respect of the purchase of goods shall be the amount of input tax arising in the tax period reduced in the manner described in subsections (4) and (6) of this section. (4) Where a dealer has purchased goods and the goods are to be used partly for the purpose of making the sales referred to in sub-section (1) of this section and partly for other purposes, the amount of the tax credit shall be reduced proportionately. (5) The method used by a dealer to determine the extent to which the goods are used in the manner specified in sub-section (4) of this section, shall be fair and reasonable in the circumstances: Provided that the Commissioner may - (a) after giving reasons in writing, reject the method adopted by the dealer and calculate the amount of tax credit; and (b) prescribe methods for calculating the amount of tax credit or the amount of any adjustment or reduction of a tax credit in certain instances. Explanation.-A person may object in the manner referred to in section 74 of this Act to a decision of the Commissioner to reject a method of calculating a tax credit. 4 [(6) Notwithstanding anything contained to the contrary in sub-section (1), where- ";] (a) a dealer has purchased goods (other than capital goods) for which a tax credit arises under sub-section (1) of this section; (b) the goods or goods manufactured out of such goods are to be exported from Delhi by way of transfer to a - (i) non-resident consignment agent; or (ii) non-resident branch of the dealer; and (c) the transfer will not be by way of a sale made in Delhi; the amount of the tax credit shall be reduced by the prescribed percentage. (7) For the removal of doubt, no tax credit shall be allowed for - (a) the purchase of goods from an unregistered dealer; ( b ) the purchase of goods which are used exclusively for the manufacture, processing or packing of goods specified in the First Schedule. 7[(c) any purchase of consumables or of capital goods where the dealer i s exclusively engaged in doing job work or labour work and is not engaged in the business of manufacturing of goods for sale by him and incidental to the business of job work or labour work, obtains any waste or scrap goods which are sold by him.] (8) The tax credit may be claimed by a dealer only if he holds a tax invoice at the time the prescribed return for the tax period is furnished. 5 [(9) (a) Notwithstanding anything contained to the contrary in subsections (1) and (3) and subject to sub-section (2), tax credit in respect of capital goods shall be allowed as follows :- (i) 1/3rd of the input tax on such capital goods arising in the tax period, in the same tax period; (ii) balance 2/3rd of such input tax, in equal proportions in two immediately successive financial years: Provided that, where the dealer sells such capital goods, the dealer shall be allowed as tax credit, the balance amount of the input tax, if any, in respect of such capital goods as has not been earlier availed as tax credit, such tax credit shall be allowed in the tax period in which such capital goods are sold and only after adjusting the output tax payable by him: 8 [Provided further that where the dealer transfers such capital goods from Delhi otherwise than by way of sale before the expiry of three years from the date of purchase, he shall , after claiming the balance amount of input tax, if any, not availed earlier in respect of such capital goods, reduce the input tax credit by the prescribed percentage of the purchase price of such capital goods and make adjustments in the input tax credit in the tax period in which these capital goods are so transferred: Provided also that where a dealer has purchased capital goods and the capital goods are to be used partly for the purpose of making sales referred to in sub-section (1) of this section and partly for other purposes, the amount of tax credit shall be reduced proportionately:] Provided also that no tax credit in respect of capital goods shall be allowed if such capital goods are used exclusively for the purpose of making sale of exempted goods specified in the first schedule: Provided also that no tax credit in respect of capital goods shall be allowed on that part of the value of such capital goods which represents the amount of input tax on such capital goods, which the dealer claims as depreciation under section 32 of the Income Tax Act, 1961 (43 of 1961). (b) If any capital goods in respect of which tax credit is allowed under clause (a) of this sub-section is transferred to anyother person otherwise than by way of sale at the fair market value before the expiry of a period of five years from the date of purchase, the tax credit claimed in respect of such purchase shall be 9[reversed] in the tax period during which such transfer takes place.".] 1 . Substituted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 for the words " (1) Subject to sub-section (2) of this section, a dealer who is registered or is required to be registered under this Act shall be entitled to a tax credit in respect of the turnover of purchases occurring during the tax period where the purchase arises in the course of his activities as a dealer and the goods are to be used directly or indirectly by him for the purpose of making -" (a) sales which are liable to tax under section 3 of this Act; and (b) sales which are not liable to tax under section 7 of this Act. Explanation.-Sales which are not liable to tax under section 7 of this Act involve exports from Delhi whether to other States or Union territories or to foreign countries. 2.Inserted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 3. In Section (2) clause (e) shall be re-lettered as clause (f) by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 4. Substituted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 for the words "where" 5. Inserted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 6. Substituted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005 for the words "3 (f) to the dealers or class of dealers specified in the Fifth Schedule." 7. Inserted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005. 8 . Substituted vide vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005 . The previous text was: "Provided further that where the dealer exports from Delhi such capital goods otherwise than by way of sale, the dealer shall be allowed as tax credit, the balance amount of the input tax, if any, in respect of such capital goods as has not been availed earlier as tax credit, in the tax period in which such capital goods are transferred and as reduced by the prescribed percentage of the purchase price of such capital goods ". 9. Substituted by the Delhi Value Added Tax (Second Amendment) Act, 2005 for the word "reduced". 10. Substituted by the Delhi Value Added Tax (Amendment) Act, 2009 dated 01.01.2010 w.e.f. 01.04.2010 for the following: "where the purchase arises" 11. Inserted by the Delhi Value Added Tax (Amendment) Act, 2009 dated 01.01.2010 w.e.f. 01.04.2010. 10. Adjustment To Tax Credit :- (1) Where any purchaser has been issued with a credit note or debit note in terms of section 51 of this Act or if he returns or rejects goods purchased, as a consequence of which the tax credit claimed by him in any tax period in respect of which the purchase of goods relates, becomes short or excess, he shall compensate such short or excess by adjusting the amount of the tax credit allowed to him in respect of the tax period in which the credit note or debit note has been issued or goods are returned. (2) If goods which have been purchased were (a) intended to be used for the purposes specified under sub-section (1) of section 9 of this Act and are subsequently used, fully or partly, for purposes other than those specified under the said sub-section; (b) intended for purposes other than those specified under sub-section (1) of said section 9 of this Act, and are subsequently used, fully or partly, for the purposes specified in the said sub-section; the tax credit claimed in respect of such purchase shall be reduced or increased ,as the case may be, for the tax period during which the said utilization otherwise has taken place. (3) Where (a) goods were purchased by a dealer; (b) the dealer claimed a tax credit in respect of the goods, and did not reduce the tax credit by the prescribed percentage; and (c) the goods are exported from Delhi, other than by way of a sale, to a branch of the registered dealer or to a consignment agent; the dealer shall reduce the amount of tax credit originally claimed by the prescribed proportion. (4) If goods which have been purchased by a dealer were (a) intended to be used for the purposes specified under sub-section (1) of section 9 of this Act; and (b) are subsequently incorporated into the structure of a building owned or occupied by the person; the tax credit claimed in respect of such purchase shall be reduced in the tax period during which such incorporation takes place. 1[(5) Where the goods which have been purchased by a dealer are sold at a price lower than the price at which it was purchased by the dealer, the tax credit on such purchases shall be reduced proportionately in the tax period during which the goods are sold. Explanation: The tax credit claimed on a particular purchase shall not exceed the amount of tax payable on its sale.] 1. Inserted by the Delhi Value Added Tax (Amendment) Act, 2009 dated 01.01.2010 w.e.f. 01.04.2010 11. Net Tax :- (1) The net tax payable by a dealer for a tax period shall be determined by the formula: Net Tax = O I C where O = the amount of tax payable by the person at the rates stipulated in section 4 of this Act in respect of the taxable turnover arising in the tax period, adjusted to take into account any adjustments to the tax payable required by section 8 of this Act. I = the amount of the tax credit arising in the tax period to which the person is entitled under section 9 of this Act, adjusted to take into account any adjustments to the tax credit required by section 10 of this Act. C = the amount, if any, brought forward from the previous tax period under sub-section (2) of this section. (2) Where the net tax of a dealer calculated under sub-section (1) of this section amounts to a negative value, the dealer shall- (a) adjust the said amount in the same tax period against the tax payable by him under the Central Sales Tax Act, 1956 (74 of 1956), if any; and (b) be entitled to claim a refund of any surplus amount and the Commissioner shall deal with the refund claim in the manner described in section 38 and section 39 of this Act. Explanation.-The dealer may elect to adjust the refund as a tax credit in the next tax period. 11A. Tax On Goods Supplied By Contractee :- 1 [11A. Tax on goods supplied by contractee No tax shall be payable under this Act by acontractor on the amount representing the value of the goods supplied by thecontractee to the contractor in the execution of works contract in which theownership of such goods remains with the contractee under the terms of thecontract and the amount representing the value of the goods supplied by thecontractee to the contractor does not form part of the contract and is notdeductible from the amount payable to the contractor by the contractee for theexecution of the works contract]. 1.Inserted videTHE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005 12. Time At Which Turnover, Turnover Of Purchases And Adjustments Arise :- (1) Subject to sub-sections (2), (3) and (4) of this section, the amount of the turnover and the turnover of purchases of a dealer which arises during any tax period shall be the amount recorded in the accounts of the dealer where those accounts are regularly and systematically prepared and maintained, give a true and fair view of his dealings, and are employed by the dealer in determining the turnover of the dealers business for commercial or income tax purposes. (2) The Commissioner may by notification (a) permit certain classes of dealer to record turnover based on amounts paid or received; and (b) require certain classes of dealer to record turnover based on amounts payable or receivable. (3) Where a dealer wishes to change the method of determining the turnover and turnover of purchases, he may only make the change with the consent of the Commissioner and on such terms and conditions as the Commissioner may impose. (4) The Government may prescribe the time at which a dealer shall treat the (a) turnover; (b) turnover of purchases; and (c) adjustment of tax or adjustment to a tax credit; as arising for a class of transactions. CHAPTER 3 SPECIAL REGIMES 13. Priority :- Where a provision in this Chapter is inconsistent with a provision in Chapter II, the provision in this Chapter shall, to the extent of the inconsistency, prevail. 14. Treatment Of Stock Brought Forward During Transition :- (1) Within a period of four months of the commencement of this Act, all registered dealers wishing to claim the credit referred to in sub-section (2) of this section, shall furnish to the Commissioner a statement of their trading stock, raw materials and packaging materials for trading stock (in this section referred to as "opening stock") which - (a) is held in Delhi on the date of the commencement of this Act; (b) was purchased by the dealer after the first day of April 2004; in such form as may be prescribed. (2) If (a) the dealer has furnished the statement referred to in sub-section (1) of this section; (b) the opening stock has borne tax under the Delhi Sales Tax Act, 1975 (43 of 1975) at the point specified by the Government under section 5 of the said Act; and (c) the opening stock has been purchased by the dealer from a registered dealer for such (d) purposes as are specified in sub-section (1) of section 9 of this Act; the amount of tax borne under the Delhi Sales Tax Act, 1975 (43 of 1975) on such opening stock, determined in such manner and subject to such conditions and restrictions and up to the extent as may be prescribed, shall be credited to the registered dealer as a tax credit under section 9 of this Act: Provided that no tax credit under this section shall be allowed unless the dealer has in his possession, invoices issued by a dealer registered under the Delhi Sales Tax Act, 1975 (43 of 1975) in respect of the purchases of the said goods: Provided further that the dealer shall claim the entire amount of credit to which he is entitled in a single statement, which accompanies a return furnished under this Act. (3) For the avoidance of doubt, no tax credit under sub-section (2) of this section can be claimed - (a) for finished goods manufactured out of tax paid raw material or capital goods; (b) for any goods that were taxable at last point under the Delhi Sales Tax Act, 1975 (43 of 1975) held at the time of the commencement of this Act; (c) in a statement furnished more than four months after the commencement of this Act; or (d) for opening stock which is held outside Delhi. 1 [(4) Every dealer wishing to claim a tax credit in excess of one lakh rupees on opening stock shall furnish with the statement a certificate signed by an accountant in the prescribed form certifying that the net credit claim made is true and correct";] 2 [(5) [***] 2 (6) [***] 1. Substituted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 for the words "(4) Every dealer wishing to claim a tax credit for opening stock in excess of one lakh rupees shall furnish with the statement a certificate signed by an accountant in the prescribed form certifying that the net credit claim made is true and correct." 2. Omitted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005. 15. Second-Hand Goods :- (1) This section applies where - (a) a registered dealer sells second-hand goods; (b) the registered dealer has purchased goods from a resident seller who was not registered under this Act; (c)1[the goods were purchased either as trading stock for re-sale in an unmodified form or otherwise or as raw material for incorporation or division into trading stock;] (d) the registered dealer will be liable to tax under section 3 of this Act on the sale of the goods or the goods into which they were incorporated, as the case may be; and (e) the registered dealer has adequate proof of the amount paid for the goods. (2) In the circumstances mentioned in sub-section (1) of this section, the registered dealer shall be entitled to a tax credit for the purposes of section 9 of this Act of the least of - (a) the input tax borne by the resident seller when he purchased the goods; (b) the tax fraction of the original cost of the goods to the resident seller; (c) the tax fraction of the fair market value of the goods at the time of their purchase by the registered dealer; or (d) the tax fraction of the consideration paid by the registered dealer for the goods. 2[ Explanation I.- For the purpose of this sub-section, the words "input tax borne" means the tax paid by the resident seller under the Delhi Sales Tax Act, 1975 (Act 43 of 1975) or under this Act and the word "tax fraction" shall be construed accordingly. Explanation II.- This section shall apply only if the resident seller had purchased goods in Delhi.] (3) Where the amount paid by the registered dealer for the goods exceeds two thousand rupees, the tax credit shall be allowed in the tax period when the goods are sold by the registered dealer or the goods into which they have been incorporated are sold by the registered dealer. 1. Inserted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005 for the words " (c) the goods were purchased either as trading stock for re-sale in an unmodified form, or as raw materials for incorporation or division into trading stock;" 2. Inserted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005. 16. Composition Scheme For Specified Dealers :- (1) Notwithstanding anything contained 1 [to the contrary] in this Act, every dealer whose - (a) turnover in the year preceding the commencement of this Act; or (b) turnover in the current year, 7 ***does not exceed 2 [fifty lakh] rupees or such other amount as may be specified by the Government by notification in the official Gazette, shall have an option to pay tax under this section: Provided that this section shall not apply to dealers procuring goods from any place outside Delhi or selling or supplying goods to any place outside Delhi at any time during the year in which he opts to pay tax under this section or if he is registered 1 [in Delhi] under the Central Sales Tax Act, 1956 (74 of 1956). (2) At the time of making application for registration under section 19 of this Act, the dealer covered under sub-section (1) of this section shall be required to specify if he intends to pay tax under this section: Provided that once the dealer chooses to pay tax under this section, the option may be reversed only after the end of the year for which the option is made, by application to the Commissioner within such time and in such manner as may be prescribed: Provided further that where a dealer chooses to reverse his option to pay tax under this section, he shall be eligible to claim credit of the tax paid under this Act on the trading stock, raw material and packaging material held by him in Delhi on the date when such reversal takes effect subject to the conditions contained in section 20 of this Act in so far as they are applicable. (3) In case a person who 3 [elects] to pay tax under this section - (a) who is registered under the Delhi Sales Tax Act, 1975 (43 of 1975) or the Delhi Sales Tax on Works Contract Act, 1999 (Delhi Act 9 of 1999),1 [or the Delhi Sales Tax on Right to Use Goods Act, 2002 (Delhi Act 13 of 2002)] at the time of the commencement of this Act; and (b) whose turnover in the year preceding the commencement of this Act 7 *** does not exceed 2 [fifty lakh rupees] or such other amount as may be specified by the Government by notification in the official Gazette, he shall be required to specify the 4 [election] to pay tax under this section within such time and in such manner as may be prescribed. (4) Where a dealer 5 [elects] to pay tax under this section, the dealers net tax shall be the amount determined at the rate of one paisa in the rupee of the turnover of the dealer. (5) A dealer who elects to pay tax under this section shall - 8 [ (a) not purchase goods from a person who is not registered under this Act: Provided that this restriction shall not apply for the purchase of goods from an un-registered dealer dealing exclusively in goods mentioned in the First Schedule;] 6 [(b) not compute his net tax under section 11 of this Act; (c) not be allowed to claim credit under section 9, section 14 and section 15 of this Act; (d) not be entitled to issue tax invoice; (e) not be allowed to collect any amount by way of tax under this Act; and ( f ) continue to retain tax invoices and retail invoices for all of his purchases as required under section 48 of this Act. ] (6) In case a person - (a) who is registered under the Delhi Sales Tax Act, 1975 (43 of 1975) or the Delhi Sales Tax on Works Contract Act, 1999 (Delhi Act 9 of 1999),1 [or the Delhi Sales Tax on Right to Use Goods Act, 2002 (Delhi Act 13 of 2002)] at the time of the commencement of this Act; (b) whose turnover in the year preceding the commencement of this Act 7 *** does not exceed 2 [fifty lakhs] lakh rupees or such other amount as may be specified by the Government by notification in the official Gazette; and (c) who has opted to pay tax under this section in terms of sub-section (3) of this section; he shall be required to pay tax on the trading stock, raw material, packaging material (in this subsection referred to as "opening stock") and finished goods held on the date of the commencement of this Act at the rates specified in section 4 of this Act on the fair market value of such opening stock and finished goods where such opening stock and finished goods have not borne tax under the Delhi Sales Tax Act, 1975 (43 of 1975). (7) The tax due under sub-section (6) of this section shall be paid at any time before the person specifies his intention to pay tax under this section. (8) The proof of payment of tax referred to in sub-section (6) of this section along with a statement of opening stock and finished goods in such form as may be prescribed shall be furnished to the Commissioner at the time the person specifies his intention to pay tax under this section. (9) Subject to the other provisions of this section, where a registered dealer pays tax at the rates specified in section 4 of this Act, he may choose to pay tax under this section only from the beginning of the following year: Provided that such registered dealer shall be required to pay tax at the rates specified in section 4 of this Act on the trading stock, raw material, packaging material and finished goods held by him on the first day of the said following year. 1 [(10) If the taxable turnover of a dealer who elects to pay tax under this section exceeds fifty lakh rupees or such otheramount as may be specified by the Government by notification in the official Gazette, he shall be liable to pay tax undersection 3 of this Act on and from the day his taxable turnover exceeds fifty lakh rupees or such other amount as may be specified by the Government by notification in the official Gazette and shall be entitled to claim credit of the input tax paid under this Act on trading stock, raw material and packaging material held by him in Delhi on such day : Provided that such dealer has intimated the Commissioner within seven days of his becoming liable to pay tax under section 3 of this Act in the prescribed form and has furnished such other information to the Commissioner as may be prescribed. (11) The Commissioner may notify a dealer or a class of dealers who shall not be entitled to opt for payment of tax under this section.] 9 [(12) Notwithstanding anything to the contrary contained in this Act, the Government may - (a) by notification in the official Gazette, notify schemes of composition, subject to such conditions and restrictions as may be specified therein, of tax payable by a class of dealers or classes of dealers and different types of schemes may be notified for different classes of dealers; (b) specify, in any scheme of composition of tax payable by the class of dealers or classes of dealers, different rates of taxes for different class or classes of dealers but, in such scheme, the net tax liability of the dealer opting to pay tax thereunder shall not exceed eight paise in the rupee of the turnover of the dealer.] 1. Inserted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 2. Substituted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 for the words " twenty five lakhs" 3 . Substituted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 for the words "intends" 4. Substituted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 for the words "intention" 5 . Substituted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 for the words "chooses" 6. In sub section (5) clauses (a) to (e) relettered as clauses (b) to (f). 7. The words "exceeds the taxable quantum under this Act, but" deleted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005. 8.Substituted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005 for the words "1 (a) not purchase goods from a person who is not registered under this Act;" 9. Inserted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005. 16A. Special Provisions Relating To Casual Traders :- 1 [16A. Special provisions relating to casual traders (1) Notwithstanding anything contained to the contrary in this Act, a casual trader shall - (a) at least three days before commencing business in Delhi, inform the Commissioner of such particulars of his business in such form and manner as may be prescribed; (b) deposit security in cash or in the form of bank draft as may be fixed by the Commissioner which shall not exceed estimated liability to pay tax for seven days or such lesser period for which the casual trader is conducting the business in Delhi; (c) pay tax daily on the sales made during the previous day; (d) furnish to the Commissioners immediately after conclusion of his business in Delhi, a return in the prescribed form and manner; and (e) not issue any tax invoice. (2) The Commissioner shall, after verification of information furnished to him under clause (a) of sub-section (1) and after getting security under clause (b) of that sub-section, shall register the casual trader. (3) Upon registration of casual trader, the Commissioner may issue the required forms to him for use as the declaration referred to in sub- section (2A) of section 61 of this Act for bringing goods for sale in Delhi and for taking the unsold goods out of Delhi and the casual trader shall render complete account of the used forms and surrender the unused forms alongwith the return referred to in clause (d) of sub-section (1). (4) The Commissioner shall, after examination of the return furnished by the casual trader under clause (d) of sub-section (1), the forms referred to in sub-section (3) and the accounts maintained by him including the retail invoices issued, assesshim to tax within five days and shall serve upon him a notice of assessment and after adjusting any tax and any other dues payable under this Act, refund the balance amount of security to him in case security is deposited in the form of cash deposit. (5) The casual trader shall pay immediately the amount mentioned in the notice of assessment. (6) On being satisfied that the amount due has been paid, the Commissioner shall release the security or balance security, as the case may be. (7) Notwithstanding anything contained in this Act the taxable quantum in respect of a casual trader shall be nil.] 1. Inserted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005. 17. Transactions Between Related Parties :- If (a) a registered dealer sells or gives goods to a related person; (b) the terms or conditions of the transaction have been influenced by the relationship; and (c) the related person had purchased the goods, the related person would not be entitled to a tax credit for the purchase, or the amount of the tax credit would be reduced under sub-section (3) of section 9 of this Act; the transaction shall be deemed to be a sale made by the registered dealer and the sale price of the goods shall be deemed to be their fair market value. CHAPTER 4 REGISTRATION AND SECURITY 18. Mandatory And Voluntary Registration :- (1) Every dealer is required to apply for registration under this Act if (a) the dealers turnover in the year preceding the commencement of this Act exceeded the taxable quantum; or (b) the dealers turnover in the current year exceeds the taxable quantum; or (c) the dealer is liable to pay tax, or is registered or required to be registered under Central Sales Tax Act, 1956 (74 of 1956):Provided that a dealer dealing exclusively in goods mentioned in the First Schedule shall not be required to register. Explanation.- For the purposes of this section, in case of dealers involved in execution of works contracts, the taxable quantum shall be calculated with reference to the total contract amount received. (2) For the purposes of this Act, "taxable quantum" of a dealer shall be 1[ten lakh rupees], or such other amount as may be specified by the Government by notification in the official Gazette: Provided that a dealer who imports for sale any goods into Delhi, the taxable quantum shall be "Nil" or such other amount as may be specified by the Government by notification in the official Gazette. (3) The taxable quantum of a dealer shall not include turnover from- (a) sales of capital assets; (b) sales made in the course of winding up the dealers activities; and (c) sales made as part of the permanent diminution of the dealers activities. (4) Any person who is not required by sub-section (1) of this section to be registered but who - (a) is a dealer; or (b) intends from a particular date to undertake activities which would make him a dealer, may apply for registration. 1. Substituted for the words "five lakh rupees". 19. Registration :- (1) An application for registration shall be made in the prescribed form, within such time,, containing such particulars and information and accompanied by such fee, security and other documents as may be prescribed. Explanation.-The Commissioner may, by order to be published in the official Gazette, specify certain classes of persons who may not be required to furnish a security. (2) Where (a) an applicant furnishes a security in the prescribed form and for the prescribed amount, and (b) all other forms and evidence required by and prescribed under this Act are complete and in order, the Commissioner shall register the applicant. (3) Where the Commissioner has not registered the person within fifteen days from the date on which the application is made, the Commissioner shall, after conducting such inquiries as he deems fit, either (a) register the person forthwith as a registered dealer; or (b) issue a notice to the applicant, clearly stating the grounds on which his application is proposed to be rejected and permitting him to show cause in writing, within fifteen further days, why his application should not be rejected: Provided that where the Commissioner has not registered the person or issued a notice by the required date, the applicant shall be deemed to be registered for the purposes of this Act, and the Commissioner shall issue a certificate of registration to such person. (4) Where, pursuant to clause (b) of sub-section (3) of this section , the applicant furnishes a reply to the notice, the Commissioner may, either accept the application and register the person, or reject the application for reasons to be recorded in writing. (5) If the applicant fails to respond to the notice issued under clause (b) o f sub-section (3) of this section within the stipulated time, the application for registration shall stand rejected. (6) Where a registered dealer has furnished a security as a condition of registration, such security shall be required for the continuance in effect of registration, unless otherwise provided by the Commissioner. Explanation.- The decision of the Commissioner not to register a person may be the subject of an objection under section 74 of this Act. 20. Effect Of Registration :- (1) If at the time at which an unregistered dealersregistration takes effect after the commencement of this Act and - (a)thedealer holds trading stock for the purpose of sale, or for use as raw materialsfor the production of 1[finishedgoods]; (c)thedealer furnishes a statement of its trading stock and raw materials in theprescribed form to the Commissioner; and the dealer shall be entitled to a tax credit for thetrading stock or raw materials held by the dealer on the date that the dealersregistration takes effect; Provided that the dealer must claim the entireamount of tax credit to which he is entitled in a single claim, whichaccompanies the first return furnished by the dealer under this Act. ExplanationI.-This section applieswhere goods have borne tax imposed after the commencement of this Act. ExplanationII.-Section 14 of thisAct deals with goods which have borne sales tax prior to the commencement ofthis Act. (2) For the purposes ofsub-section (3) of section 9 of this Act, the amount of the tax credit shall bethe least of - (a) the amount of input taxdisclosed in the proof referred to in clause (d) of sub-section (1) of thissection; (b) the tax fraction of the costof the goods; (c) the tax fraction of the fairmarket value of the goods at the time of registration; or (d) such amount as may beprescribed. (3) Where the registered dealeraccounts for turnover on the basis of amounts received and amounts paid, heshall exclude from his turnover - (a) any amount received after heis registered in respect of sales made while he was unregistered; and (b) any amount paid after he isregistered in respect of purchases made while he was unregistered. 1.Substitutedby THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 for the words "tradingstock" 21. Amendment Of Registration :- (1) A registered dealer shall inform the Commissioner in the prescribed manner within one month, if he - (a) sells or otherwise disposes of his business or any part of his business or any place of business, or effects or comes to know of any other change in the ownership of the business; or ( b ) discontinues his business or changes his place of business or warehouse, or opens a new place of business, or closes the business for a period of more than one month; or (c) changes the name, style, constitution or nature of his business; or (d) enters into partnership or other association in regard to his business or adds, deletes or changes the particulars of the persons having interest in business; and if any such registered dealer dies, his legal representative shall, in like manner, inform the said authority. (2) The Commissioner may, after considering any information furnished under this Act or otherwise received and after making such inquiry as he may deem fit, amend from time to time any registration. (3) An amendment of the registration made under sub-section (2) of this section shall take effect from the date of contingency which necessitates the amendment whether or not information in that behalf is furnished within the time prescribed under sub-section (1) of this section . (4) Any amendment of a registration under this section shall be without prejudice to any liability for tax or penalty imposable or for any prosecution for an offence under this Act. ( 5 ) For the removal of doubts it is hereby declared that where a registered dealer - (a) effects a change to the nature of the goods ordinarily sold; (b) is a firm and there is a change in the constitution of the firm without dissolution thereof; or (c) is a trustee of a trust and there is a change in the trustees thereof; or (d ) is a Hindu undivided family and the business of such family is converted into a partnership business with all or any of the members of the family as partners thereof; or (e) is a firm or a company or a trust or other organisation, and a change occurs in the management of the organisation, then, merely by reason of the circumstances aforesaid, it shall not be necessary for the registered dealer to apply for a fresh certificate of registration and on information being furnished the registration shall be amended. 22. Cancellation Of Registration :- (1) Where (a) a registered dealer who is required to furnish security under the provisions of this Act has failed to furnish or maintain such security; (b) a registered dealer has ceased to carry on any activity which would entitle him to be registered as a dealer under this Act; (c) an incorporated body is closed down or otherwise ceases to exist (d) the owner of a proprietorship business dies leaving no successor to carry on the business; (e) in the case of a firm or association of persons, it is dissolved; (f) registered dealer has ceased to be liable to pay tax under this Act; (g) a registered dealer knowingly furnishes a return which is misleading or deceptive in a material particular; (h) a registered dealer has committed one or more offences or contravened the provisions of this Act and the offence or contravention is, in the opinion of the Commissioner, of such magnitude that it is necessary to do so; or (i) the Commissioner, after conducting proper inquiries, is of the view that it is necessary to do so; the Commissioner may, after service of a notice in the prescribed form and after providing the dealer an opportunity of being heard, cancel the registration of the dealer with effect from the date specified by him in the notice. (2) Where (a) a registered dealer has ceased to carry on any activity which would entitle him to be registered as a dealer under this Act; (b) an incorporated body is closed down or otherwise ceases to exist; (c) the owner of a proprietorship business dies leaving no successor to carry on business; (d) in the case of a firm or association of persons, it is dissolved; or (e) a registered dealer has ceased to be liable to pay tax under this Act; the registered dealer or the dealers legal representative in case of clause (c) above, shall apply for cancellation of his registration to the Commissioner in the manner and within the time prescribed. Explanation.- For the purpose of this sub-section "legal representative" has the meaning assigned to it in clause (11) of section 2 of the Code of Civil Procedure, 1908 (5 of 1908). (3) On receipt of such application, if the Commissioner is satisfied that the dealer has ceased to be entitled to be registered, he may cancel the registration. (4) If a registered dealer ceases to be registered, the Commissioner shall cancel the dealers registration with effect from a specified date. (5) If a dealers registration which has been cancelled under this section is reinstated as a result of an appeal or other proceeding under this Act, the registration of the dealer shall be restored and he shall be liable to pay tax as if his registration had never been cancelled. (6) If any registered dealer whose registration has been restored under sub-section (5) of this Act satisfies the Commissioner that excess tax has been paid by him during the period his registration was inoperative which but for the cancellation of his registration he would not have paid, then the amount of such tax shall be adjusted or refunded in such manner as may be prescribed. (7) Every registered dealer who applies for cancellation of his registration shall surrender with his application the certificate of registration granted to him and every registered dealer whose registration is cancelled otherwise than on the basis of his application shall surrender the certificate of registration within seven days of the date of communication to him of the cancellation. (8) The Commissioner shall, at intervals not exceeding three months, publish in the official Gazette such particulars as may be prescribed, of registered dealers whose registration has been cancelled. (9) The cancellation of registration shall not affect the liability of any person to pay tax due for any period and unpaid as on the date of such cancellation or which is assessed thereafter notwithstanding that he is not otherwise liable to pay tax under this Act. 23. Effect Of De-Registration :- (1) Every person whose registration is cancelled shall pay in respect of all goods held on the date of cancellation an amount equal to the higher of (a) the tax that would be payable in respect of those goods if the goods were sold at their fair market value on that date; or (b) the tax credit previously claimed in respect of those goods. (2) Where the dealer has accounted for turnover on the basis of amounts received and amounts paid, he shall include in the turnover of his final return - (a) any amount not yet received in respect of sales made while he was registered; and (b) any amount not yet paid in respect of purchases made while he was registered. 24. Registration During Transition :- 1[( 1 ) Every dealer who is registered under the Delhi Sales Tax Act, 1975 ( 43 of 1975 ) or the Delhi Sales Tax on Works Contract Act, 1999 (Delhi Act 9 of 1999 ) or the Delhi Sales Tax on Right to Us e Goods Act, 2002 (Delhi Act 13 of 2002 ), at the time of commencement of this Act sh all be deemed to be registered under this Act with effect from the first day of April, 2005 .] (2) The security furnished by a dealer registered under the Delhi Sales Tax Act, 1975 (43 of 1975) or the Delhi Sales Tax on Works Contract Act, 1999 (Delhi Act 9 of 1999)2[ or the Delhi Sales Tax on Right to Us e Goods Act, 2002 (Delhi Act 13 of 2002 )] under the said Acts and valid on the date of the commencement of this Act, shall be deemed to have been furnished under this Act and shall be deemed to be valid under this Act for a period of six months from the commencement of this Act or till the time a fresh security as required under sub-section (3) of this section is furnished, whichever is later. (3) Within a period of six months of the commencement of this Act, every dealer covered under sub-section (1) of this section shall be required to furnish a fresh security under this Act: Provided that the Commissioner may, by notification, exempt a class or classes of dealers from the requirement of furnishing a fresh security under this sub-section. 1. Substituted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 for the words " (1) Every dealer - (a) who is registered under the Delhi Sales Tax Act, 1975 (43 of 1975) or Delhi Sales Tax on Works Contract Act 1999 (Delhi Act 9 of 1999), at the time of commencement of this Act; and (b) whose turnover in the year ending March 31, 2005 exceeds the taxable quantum, shall be deemed to be registered under this Act with effect from the first day of April 2005 " 2. Inserted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 25. Security From Certain Classes Of Dealers And Other Persons :- 1[(1) The Commissioner may, if it appears to him to be necessary so to do, for the continuance of the certificate of registration, or for the proper realisation of tax, composition money or other dues payable under this Act or as a condition of registering a person as a dealer or as a condition of making a refund under section 38 of this Act, require a person or prescribed class of persons to furnish security for the proper performance of their responsibilities under this Act or under the Central Sales Tax Act, 1956 (74 of 1956) in the prescribed amount, in the prescribed manner and within such time as may be prescribed.] (2) Notwithstanding sub-section (1) of this section, the Commissioner may increase, vary, reduce or waive the prescribed amount of the security, having regard to - (a) the nature and size of the business activities of the person; (b) the amount of any tax, interest or penalty for which the person may be or is likely to become liable at any time under this Act; (c) the creditworthiness of the person; (d) the nature of the security; and (e) any other matter which the Commissioner considers relevant. (3) Where the security or additional security furnished by a person is in the form of a surety bond and the surety dies or becomes insolvent, the person shall within one month of the occurrence of such event, inform the Commissioner and shall within three months of such occurrence, execute a fresh surety bond. (4) Where the surety bond has been executed by another registered dealer and the dealers registration is either cancelled or he has closed down his business, the person shall furnish a fresh security as may be prescribed and in the manner as stated in sub-section (3) of this section . (5) The Commissioner may, for good and sufficient cause, order the forfeiture of the whole or any part of the security furnished by a person. (6) Where the security furnished by any person is forfeited in whole or is rendered insufficient, he shall furnish a fresh security of the requisite amount or, as the case may be, shall make up the deficiency in such manner and within such period as may be specified. 1. Substituted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005 . The previous text was: "(1) The Commissioner may as a condition of - (a) registering a person as a dealer; (b) making a refund under section 38 of this Act; require a person or prescribed class of persons to furnish security for the proper performance of their responsibilities under this Act or under the Central Sales Tax Act, 1956 (74 of 1956) in the prescribed amount, in the prescribed manner and within such time as may be prescribed." CHAPTER 5 RETURNS 26. Periodical Payment Of Tax And Furnishing Of Returns :- 1[ Periodical payment of tax and furnishing of returns (1) Every registered dealer who is liable to pay tax under this Act shall furnish to the Commissioner such returns for each tax period and by such dates as may be prescribed and in the prescribed form. ( 2 ) Notwithstanding anything contained in sub-section (1), the Commissioner may require a dealer or class or classes of dealers, as may be notified by him by special or general order, to file, in addition to the returns required to be filed under sub-section (1), the returns in such electronic forms from such date and within such time and in such manner as may be prescribed. (3) Without prejudice to the provisions of sub-section (1) , any person, being a company or being a person other than a company, required to furnish a return under sub-section(1), may, at his option, on or before the due date, furnish a return in accordance with such scheme as may be specified by the Government in this behalf by notification in the official Gazette and subject to such conditions as may be specified therein, in such form (including on a floppy, diskette, magnetic cartridge tape, CD-ROM or any other computer readable media) and in the manner as may be specified in that scheme, and in such case, the return furnished under such scheme shall be deemed to be a return furnished under sub-section(1), and the provisions of this Act shall apply accordingly.] 1. Substituted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005. The previous text was: " 26. Periodical payment of tax and furnishing of returns (1) Every registered dealer who is liable to pay tax under this Act shall furnish to the Commissioner such returns for each tax period and by such dates as may be prescribed and in the prescribed form." 27. Power To Require Other Returns :- In addition to the returns specified in section 26 of this Act, the Commissioner may require any person, whether a registered dealer or not, to furnish (whether on that persons own behalf or as an agent or trustee) him with such other returns in the prescribed form as and when the Commissioner requires. 28. Correction Of Deficiencies :- (1) If, within four years of the making of an assessment, any person discovers a mistake or error in any return furnished by him under this Act, and he has as a result of the mistake or error paid less tax than was due under this Act, he shall, within one month after the discovery, furnish a revised return and pay the tax owed and interest thereon. (2) If, within four years of the making of an assessment, any person discovers a mistake or error in any return furnished by him under this Act, and he has as a result of the mistake or error paid more tax than was due under this Act, he may lodge an objection against the assessment in the manner and subject to the conditions stipulated in section 74 of this Act. 29. Signing Returns :- (1) Every return under this Chapter shall be signed and verified (a) in the case of an individual, by the individual himself, and where the individual is absent from India, either by the individual or by some person duly authorised by him in this behalf and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf; (b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family; (c) in the case of a company or local authority, by the principal officer thereof; (d) in the case of a firm, by any partner thereof, not being a minor; (e) in the case of any other association, by any member of the association or persons; (f) in the case of a trust, by the trustee or any trustee; and (g) in the case of any other person, by some person competent to act on his behalf. Explanation 1.- For the purposes of this section the expression "principal officer" shall have the meaning assigned to it under sub-section (35) of section 2 of the Income Tax Act, 1961 (43 of 1961). Explanation 2.- For the purposes of this Act, any return signed by a person who is not authorized under this section shall be treated as if no return has been furnished. CHAPTER 6 ASSESSMENT AND PAYMENT OF TAX, INTEREST AND PENALTIES AND MAKING REFUNDS 30. Assessment Of Tax, Interest Or Penalty :- No claim may be made by the Commissioner for the payment by a person of an amount of tax, interest or penalty or other amount in the nature of tax, interest or penalty due under this Act except by the making of an assessment for the amount. 31. Self Assessment :- (1) Where a return is furnished by a person as required under section 26 or section 27 of this Act which contains the prescribed information and complies with the requirements of this Act and the rules i. the Commissioner is taken to have made, on the day on which the return is furnished, an assessment of the tax payable of the amount specified in the return; ii. the return is deemed to be a notice of the assessment and to be under the hand of the Commissioner; and iii. the notice referred to in clause (b) is deemed to have been served on the person on the day on which the Commissioner is deemed to have made the assessment. (2) No assessment shall arise under sub-section (1) of this section, if the Commissioner has already made an assessment of tax in respect of the same tax period under another section of this Act. 32. Default Assessment Of Tax Payable :- (1)If any person (a) has not furnished returns required under this Act by the prescribed date; or (b) has furnished incomplete or incorrect returns; or (c) has furnished a return which does not comply with the requirements of this Act; or (d) for any other reason the Commissioner is not satisfied with the return furnished by a person; the Commissioner may for reasons to be recorded in writing assess or re- assess to the best of his judgment the amount of net tax due for a tax period 1[or more than one tax period by a single order so long as all such tax periods are comprised in one year.] (1A) If, upon the information which has come into his possession, the Commissioner is satisfied that any person who has been liable to pay tax under this Act in respect of any period or periods, has failed to get himself registered, the Commissioner may for reasons to be recorded in writing, assess to the best of his judgment the amount of net tax due for such tax period or tax periods and all subsequent tax periods. (2) Where the Commissioner has made an assessment under this section, the Commissioner shall forthwith serve on that person a notice o f assessment of the amount of any additional tax due for that tax period. (3) Where the Commissioner has made an assessment under this section and further tax is assessed as owed, the amount of further tax assessed is due and payable on the same date as the date on which the net tax for the tax period was due. Explanation.- A person may, if he disagrees with the notice of assessment, file an objection under section 74 of this Act. 1. Inserted by the Delhi Value Added Tax (Second Amendment) Act, 2005. 33. Assessment Of Penalty :- (1) Where the Commissioner has reason to believe that a liability to pay a penalty under this Act has arisen, the Commissioner, after recording the reason in writing, shall make and serve on the person a notice of assessment of the penalty that is due under this Act. (2) The amount of any penalty assessed under this section is due and payable on the date on which the notice of assessment is served by the Commissioner. (3) Any assessment made under this section shall be without prejudice to prosecution for any offence under this Act. Explanation.-A person may, if he disagrees with the notice of assessment, file an objection under section 74 of this Act. 34. Limitation On Assessment And Re-Assessment :- (1) No assessment or re-assessment under Section 32 of this Act shall be made by the Commissioner after the expiry of four years from (a) the date on which the person furnished a return under section 26; or sub-section (I) of section 28 of this Act; or (b) the date on which the Commissioner made an assessment of tax for the tax period, whichever is the earlier. (2) Notwithstanding sub-section (1), the Commissioner may make an assessment of tax within one year after the date of any decision of the Appellate Tribunal or court where the assessment is required to be made in consequence of, or to give effect to, the decision of the Appellate Tribunal or court which requires the re-assessment of the person. 35. Collection Of Assessed Tax And Penalties :- (1) Subject to sub-sections (2) and (4) of this section, where an amount of tax or penalty has been assessed under sections 32 or 33 of this Act, the Commissioner may not proceed to enforce payment of the amount assessed until two months after the date of service of the notice of assessment. (2) Where a person has made an objection to an assessment or part of a n assessment in the manner provided in section 74 of this Act, the Commissioner may not enforce the payment of any amount in dispute under that assessment until the objection is resolved by the Commissioner. (3) Nothing in this section shall stay any proceedings by the Commissioner or before a court for the recovery of (a) any amounts due under this Act that are not the subject of a dispute before the Commissioner; or (b) any amounts due under this Act where the person has made an appeal to the Appellate Tribunal. (4) Notwithstanding sub-section (1) of this section, where an amount of tax or penalty has been assessed by the Commissioner and he is satisfied that there is a likelihood that it may not be possible to recover the amount assessed if collection is delayed, the Commissioner may specify a date in the notice of assessment as the date on which collection of the amounts due and payable may commence which is earlier than two months after the date of service of the notice of assessment. 36. Manner Of Payment Of Tax, Penalties And Interest :- Every person liable to pay tax, interest, penalty or any other amount under this Act shall pay the amount to the Government Treasury of Delhi, the Reserve Bank of India or a branch in Delhi of a bank prescribed under the rules, or at such other place or in such other manner as may be prescribed. 36A. Tax Deducted At Source :- 1[36A. Tax deducted at source 2[(1) Any person, not being an individual or a Hindu undivided family, who is responsible for making payment to any dealer (hereinafter in this section referred to as "the contractor") for discharge of any liability on account of valuable consideration payable for the transfer of property in goods (whether as goods or in some other form) in pursuance of a works contract, for value exceeding twenty thousand rupees or such amount as may, by order in writing published in official Gazette, be notified by the Commissioner from time to time, shall, at the time of credit of such sum to the account of the contractor or at the time of payment thereof in cash or by any other mode, whichever is earlier, deduct tax thereon at the rate of two percent. 5[Provided that the rate of deduction of tax (shall be 4% in case of contractors not register under this Act.] (1A) Any contractor responsible for making any payment or discharge of any liability to any sub-contractor, in pursuance of a contract with the sub-contractor, for value exceeding twenty thousand rupees or such amount as may, by order in writing and published in the official Gazette, be notified by the Commissioner from time to time, for the transfer of property in goods (whether as goods or in some other form) involved in the execution, whether wholly or in part, of the works contract undertaken by the contractor, shall, at the time of such payment or discharge, in cash or by cheque or draft or any other mode, deduct an amount equal to two percent of such payment or discharge, purporting to be part of full amount of the tax payable under this Act.;] 5[Provided that the rate of deduction of tax (TDS) shall be 4% in case of sub-contractors not registered under this Act.] (2 ) Where, on an application being made by the contractor in this behalf, the Commissioner is satisfied that any works contract involves both transfer of property in goods and labour and service, or involves only labour and service and accordingly, justifies deduction of tax on a part of the sum in respect of the works contract or, as the case may be, justifies no deduction of tax, he shall, after giving the contractor a reasonable opportunity of being heard, grant him such certificate and for such period as may be appropriate : Provided that nothing in the said certificate shall affect liability of the contractor to pay tax under this Act. (3) Where any such certificate is granted, the person responsible for making payment under sub-section (1) shall, until such certificate is cancelled by the Commissioner, deduct tax at the rate specified in such certificate or deduct no tax, as the case may be. (4) The amount deducted under this section shall be deposited into the appropriate Government treasury by the person making such deduction4 [beforethe expiry of fifteen days] following the month in which such deduction is made in the manner as may be prescribed. (5) The person making such deduction under this section shall, at the time of payment or discharge, furnish to the contractor from whose bills or invoices such deduction is made, a certificate as may be prescribed in respect of the amount deducted, the rate at which it has been deducted and the details of deposit into the Government treasury. 3[(5A) If any person referred to in sub-section (5) fails to furnish to the contractor the certificate of tax deduction at source within seven days of making payment or discharge, the person shall be liable to pay, by way of penalty, a sum of one hundred rupees per day from the day of making payment to the contractor or discharge until the failure is rectified: Provided that the amount of penalty payable under this sub-section shall not exceed twenty thousand rupees.] (6) Any deduction made in accordance with the provisions of this section and credited into the appropriate Government treasury shall be treated as payment of tax on behalf of the person from whose bills or invoices the deduction has been made, and he shall claim the adjustment towards the payment of output tax of the amount so deducted in his return for the tax period in which certificate of such deduction was issued to him. (7) A dealer claiming adjustment in his tax return of the amount deducted under this section shall preserve the certificate issued to him for a period of seven years and shall produce the same to the Commissioner on demand. (8) if any person as is referred to in this section falls to make the deduction or, after deducting fails to deposit the amount so deducted as required in this section, the Commissioner may, by order in writing, direct that such person shall pay, by way of penalty, a sum not exceeding twice the amount deductible under this section besides tax deductible but not so deducted and, if deducted, not so deposited into the appropriate Government treasury. (9) Without prejudice to the provisions of sub-section (8), if any person fails to make deduction or, after deducting, fails to deposit the amount so deducted, he shall be liable to pay simple interest at the annual rate to be notified by the Government on the amount deductible under this section but not so deducted, and if deducted, not so deposited from the date on which such amount was deductible to the date on which such amount is actually deposited into the appropriate Government treasury. (10) Where the amount has not been deposited after deduction such amount together with interest and penalty referred to in sub-section (8) and sub-section (9) shall be a charge upon all the assets of the person concerned and recoverable as arrears of land revenue. (11) Every person responsible for making deduction of tax under this section shall apply to the Commissioner for a Tax Deduction Account Number within the prescribed time and in the prescribed form and shall also furnish a return in the prescribed form within the prescribed period: Provided that, unless intimated otherwise by the Commissioner, every person having obtained Tax Deduction Account Number under the Delhi Sales Tax on Works Contract Act, 1999 (Delhi Act 9 of 1999) shall be deemed to have obtained a Tax Deduction Account Number under this Act and shall use the same Tax Deduction Account Number under this Act. (12) Any person who fails to comply with the requirement under sub- section (11) shall be liable to pay, by way of penalty, a sum of two hundred rupees per day from the day on which requirement arose until the failure is rectified: Provided that the amount of penalty payable under this sub-section shall not exceed twenty thousand rupees. Explanation, - Nothing contained in this section shall apply to works contract executed in the course of inter-state trade or commerce or outside the state, or in the course of import into or export out of India.] 1 . Inserted by the Delhi Value Added Tax (Second Amendment) Act. 2005. 2 . Substituted vide Delhi Value Added Tax (Second Amendment) Act, 2005 The previous text was: "(1) Any person, not being an individual or a Hindu undivided family, who is responsible for making payment to any dealer (hereinafter in this section referred to as "the contractor") for discharge of any liability on account of valuable consideration payable for the transfer of property in goods (whether as goods or in some other form) in pursuance of a works contract, shall, at the time of credit of such sum to the account of the contractor or at the time of payment thereof in cash or by any other mode, whichever is earlier, deduct tax thereon at the rate of two percent. " 3. Inserted vide the Delhi Value Added Tax (Second Amendment) Act, 2005. 4 . Substituted for the words "before the expiry of twenty eight days" vide Delhi Value Added Tax (Second Amendment) Act, 2005 5. Inserted by the Delhi Value Added Tax (Amendment) Act, 2010 (Delhi Act 12 0f 2010) vide Notification No. F. 14(5)/LA-2010/1aw1359 dated 31.12.2010 w.e.f. 01.02.2011. 37. Order Of Application Of Payments :- Where a person owes to the Commissioner tax, interest, or penalty and the person pays to the Commissioner or the Commissioner recovers some but not all of the amounts owed by the person, the amounts shall be treated as reducing the persons obligations to pay (a) interest, penalty and tax owed under this Act; and (b) interest, penalty and tax owed under the Central Sales Tax Act, 1956 (74 of 1956); in the above order. 38. Refunds :- (1) Subject to the other provisions of this section and the rules, the Commissioner shall refund to a person the amount of tax, penalty and interest, if any, paid by such person in excess of the amount due from him. (2) Before making any refund, the Commissioner shall first apply such excess towards the recovery of any other amount due under this Act, or under the Central Sales Tax Act, 1956 (74 of 1956). (3) Subject to 1 [sub-section (4) and sub-section (5)], any amount remaining after the application referred to in sub-section (2) of this section shall be at the election of the dealer, either - 4 [(a) refunded to the person, - (i) within one month after the date on which the return was furnished or claim for the refund was made, if the tax period for the person claiming refund is one month; (ii)within two months after the date on which the return was furnished or claim for the refund was made, if the tax period for the person claiming refund is a quarter; or ]; (b) carried forward to the next tax period as a tax credit in that period. (4) Where the Commissioner has issued a notice to the person under section 58 of this Act advising him that an audit, investigation or inquiry into his affairs will be undertaken, 2 [or sought additional information under section 59 of this Act] the amount shall be carried forward to the next tax period as a tax credit in that period. (5) The Commissioner may, as a condition of the payment of a refund, demand security from the person pursuant to the powers conferred in section 25 of this Act. 2 [within fifteen days from the date on which the return was furnished or claim for the refund was made] 2 [(6) The Commissioner shall grant refund within fifteen days from the date the dealer furnishes the security to his satisfaction under sub- section (5) 5 [(7) For calculating the period prescribed in clause (a) of sub- section (3), the time taken to - (a) furnish the security under sub-section (5) to the satisfaction of the Commissioner; or (b) furnish the additional information sought under section 59; or (c) furnish returns under section 26 and section 27, shall be excluded.] 3 (8)] Notwithstanding anything contained in this section, where - (a) a registered dealer has sold goods to an unregistered person; and (b) the price charged for the goods includes an amount of tax payable under this Act; (c) the dealer is seeking the refund of this amount or to apply this amount under clause (b) of sub-section (3) of this section; no amount shall be refunded to the dealer or may be applied by the dealer under clause (b) of subsection (3) of this section unless the Commissioner is satisfied that the dealer has refunded the amount to the purchaser. 3 [(9)] Where - (a) a registered dealer has sold goods to another registered dealer; and (b) the price charged for the goods expressly includes an amount of tax payable under this Act, the amount may be refunded to the seller or may be applied by the seller under clause (b) of sub-section (3) of this section and the Commissioner may reassess the buyer to deny the amount of the corresponding tax credit claimed by such buyer, whether or not the seller refunds the amount to the buyer. 3 [(10)] Where a registered dealer sells goods and the price charged for the goods is expressed not to include an amount of tax payable under this Act the amount may be refunded to the seller or may be applied by the seller under clause (b) of sub-section (3) of this section without the seller being required to refund an amount to the purchaser. 2 [(11) Notwithstanding anything contained to the contrary in sub- section (3) of this section, no refund shall be allowed to a dealer who has not filed any return due under this Act] 1. Substituted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 for the words , brackets and figures "sub-section (4)". 2. Inserted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005. 3. Sub section (6) to (8) renumbered as sub section (8) to (10) by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005. 4.Substituted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005 for the words "(a) refunded to the person within one month after the date on which the return was furnished or claim was made for the refund." 5.Substituted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005 for the words "(7) For calculating the period of one month under clause (a) of sub-section (3), the time taken to furnish the security under sub-section (5) to the satisfaction of the Commissioner shall be excluded.]" 39. Power To Withhold Refund In Certain Cases :- (1) Where a person is entitled to a refund and any proceeding under this Act, including an audit under section 58 of this Act, is pending against him, and the Commissioner is of the opinion that payment of such refund is likely to adversely affect the revenue and that it may not be possible to recover the amount later, the Commissioner may withhold the refund till such time the proceeding or the audit has been concluded. (2) Where a refund is withheld under sub-section (1) of this section, the person shall be entitled to interest as provided under sub-section (1) of section 42 if as a result of the appeal or further proceeding, or any other proceeding he becomes entitled to the refund. 40. Collection Of Tax Only By Registered Dealers :- (1) No person who is not a registered dealer shall collect in respect of any sale of goods by him in Delhi any amount by way of tax under this Act and no registered dealer shall make any such collection except in accordance with this Act and the rules made there under and at the rates specified under this Act. (2) Tax collected by a person who is not a registered dealer shall not be refunded and shall stand forfeited. 40A. Agreement To Defeat The Intention And Application Of This Act To Be Void :- 1[40A. Agreement to defeat the intention and application of this Act to be void (1) If the Commissioner is satisfied that an arrangement has been entered into between two or more persons or dealers to defeat the application or purposes of this Act or any provision of this Act, then, the Commissioner may, by order, declare the arrangement to be null and void as regard the application and purposes of this Act and may, by the said order, provide for the increase or decrease in the amount of tax payable by any person or dealer who is affected by the arrangement, whether or not, such dealer or person is a party to the arrangement, in su ch manner as the Commissioner considers appropriate so as to counteract any tax advantage obtained by that dealer from or under the arrangement. (2) For the purposes of this section - ( a ) "arrangement" includes any contract, agreement, plan or understanding, whether enforceable in law or not, and all steps and transactions by which the arrangement is sought to be carried into effect; (b) "tax advantage" includes, - (i) any reduction in the liability of any dealer to pay tax, (ii) any increase in the entitlement of any dealer to claim input tax credit or refund, (iii) any reduction in the sale price or purchase price receivable or payable by any dealer.] 1. Inserted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005. 41. Refund Of Tax For Embassies, Officials, International And Public Organizations :- (1) The bodies listed in the Sixth Schedule shall be entitled to claim a refund of tax paid on goods purchased in Delhi, subject to such restrictions and conditions as may be prescribed. (2) Any person entitled to a refund under sub-section (1) of this section may apply to the Commissioner in the manner and within the time prescribed. 42. Interest :- (1) A person entitled to a refund under this Act, shall be entitled to receive, in addition to the refund, simple interest at the annual rate notified by the Commissioner from time to time, computed on a daily basis from the later of (a) the date that the refund was due to be paid to the person; or (b) the date that the overpaid amount was paid by the person, until the date on which the refund is given. Provided that the interest shall be calculated on the amount of refund due after deducting there from any tax, interest, penalty or any other dues under this Act, or under the Central Sales Tax Act, 1956 (74 of 1956): Provided further that if the amount of such refund is enhanced or reduced, as the case may be, such interest shall be enhanced or reduced accordingly. Explanation.- If the delay in granting the refund is attributable to the sa id person, whether wholly or in part, the period of the delay attributable to him shall be excluded from the period for which the interest is payable. (2) When a person is in default in making the payment of any tax, penalty or other amount due under this Act, he shall, in addition to the amount assessed, be liable to pay simple interest on such amount at the annual rate notified by the Commissioner from time to time, computed on a daily basis, from the date of such default for so long as he continues to make default in the payment of the said amount. (3) Where the amount of tax including any penalty due is wholly reduced, the amount of interest, if any, paid shall be refunded, or if such amount is varied, the interest due shall be calculated accordingly. (4) Where the collection of any amount is stayed by the order of the Appellate Tribunal or any court or any other authority and the order is subsequently vacated, interest shall be payable for any period during which such order remained in operation. (5) The interest payable by a person under this Act may be collected as tax due under this Act and shall be due and payable once the obligation to pay interest has arisen. CHAPTER 7 RECOVERY OF TAX, INTEREST AND PENALTIES 43. Recovery Of Tax :- (1) The amount of any tax, interest, penalty or other amount due under this Act shall be paid in the manner specified in section 36 of this Act and a notice of assessment served on the person for such an amount shall constitute a demand for payment of the amount stated in the assessment by the time stipulated in the notice of assessment. (2) On an application made before the expiry of the due date under section 35 of this Act, the Commissioner may, in respect of any dealer or person and for reasons to be recorded in writing, extend the time for payment or allow payment by instalments, subject to such conditions as he may think fit to impose in the circumstances of the case. 1[(3) Any amount of tax, interest or penalty, composition money or other amount due under this Act which remains unpaid, shall be recoverable- (a) as arrears of land revenue, or (b) by the Commissioner in accordance with the provisions of sub-section (6) of this section and the rules regulating the procedure of recovery of tax, interest or penalty, composition money or other amount due as may be prescribed;] (4) Where security, other than in the form of surety bond, has been furnished under the Act, the Commissioner may, for reasons to be recorded in writing, recover any amount of tax, interest, penalty, composition money or other amount due or part thereof by ordering the forfeiture of the whole or any part of the security. (5) Where any security tendered for the purposes of this Act is to be sold, it shall be sold in the manner stipulated in section 63 of this Act. 2[(6) Where any amount of tax, interest or penalty, composition money or other amount due under this Act is recoverable in accordance with the provisions of clause (b) of sub-section (3), the Commissioner may prepare a recovery certificate (hereinafter referred to as "certificate") under his signature specifying the amount of such tax, interest or penalty, composition money or other amount due from the dealer, casual dealer, transporter, carrier or transporting agent, owner or lessee or occupier of warehouse, owner of any goods or any other person (hereinafter referred to as the "certificate-debtor") and he shall cause the said certificate to be served upon the certificate debtor, in such manner and form as may be prescribed and proceed to recover from the certificate-debtor the amount specified in the certificate by one or more of the following modes in accordance with the rules as may be prescribed:- (a) attachment and sale of movable property of the certificate debtor; (b) attachment and sale of immovable property of the certificate- debtor; (c) arrest of the certificate-debtor and his detention in prison for a period of fifteen days; ( d ) appointing a receiver for the management of the movable and immovable properties of the certificate-debtor. (7) The Commissioner may serve upon the defaulter the recovery certificate under sub-section(6), notwithstanding that proceedings for recovery of such tax, interest or penalty, composition money or other amount due have been initiated or continuing by any other mode. (8) On the service of the certificate under sub-section(6) upon a certificate- debtor.- (a) any private transfer or delivery of any of his immovable property or of any interest in any such property, shall be void against any claim enforceable in the execution of the certificate; and (b) the amount due from time to time in respect of the certificate shall be a charge upon the immovable property of the certificate-debtor, to which every other charge created subsequently to the service of the said certificate shall be postponed. (9) The certificate-debtor may, within thirty days from the service of the certificate, present to the Commissioner a petition denying his liability in whole or in part. ( 1 0 ) The Commissioner shall hear the petition, take evidence, if necessary, and determine whether the certificate-debtor is liable for the whole or any part of the amount for which certificate was signed. (11) Where any proceedings for the recovery of any tax, interest or penalty, composition money or other amount due remaining unpaid have been commenced under this section and the tax, interest or penalty, composition money or other amount due is subsequently modified, enhanced or reduced in consequence of any assessment made, or order passed on objection, appeal, revision or review under this Act, the Commissioner may inform the certificate-debtor and thereupon such proceedings may be continued as if the tax, interest or penalty, composition money or other amount due as so modified, enhanced or reduced has been substituted for the tax, interest or penalty, composition money or other amount due which was to be recovered under sub-section (3).] 1. Substituted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005 . The previous text was " (3) Any amount of a tax, interest or penalty, composition money or other amount due under this Act which remains unpaid, shall be recoverable as arrears of land revenue." 2. Inserted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005. 44. Application Of The Delhi Land Reforms Act, 1954 For Purposes Of Recovery :- 1[(1) For the purposes of recovery of any amount recoverable as arrears of land revenue under this Act, the provisions of the Delhi Land Reforms Act, 1954 (Delhi Act 8 of 1954), as to the recovery of arrears of land revenue shall, notwithstanding anything contained in that Act or in any other enactment, be deemed to be in force throughout Delhi and the provisions of the Revenue Recovery Act, 1890 (1 of 1890) shall have effect accordingly. (2) For the purposes of sub-section (1) - (a) the Additional Commissioner of Value Added Tax and the Joint Commissioner of Value Added Tax shall have and exercise all the powers and perform all the duties of the Deputy Commissioner under the Delhi Land Reforms Act, 1954 (Delhi Act 8 of 1954); (b) the Deputy Commissioner of Value Added Tax shall have and exercise all the powers and perform all the duties of Revenue Assistant under the said Act; (c) the Value Added Tax Officers and the Assistant Value Added Tax Officers shall have and exercise all the powers and perform all the duties of Tehsildar and Assistant Collector of the First Grade under the said Act.] 1 . Substituted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005. The previous text was: "44.Application of the Delhi Land Reforms Act, 1954 for purposes of recovery.- For the purposes of recovery of any amount recoverable as arrears of land revenue under this Act, the provisions of the Delhi Land Reforms Act, 1954 (Delhi Act of 1954), as to the recovery of arrears of land revenue shall notwithstanding anything contained in that Act or in any other enactment, be deemed to be in force throughout Delhi and the provisions of the Revenue Recovery Act, 1890 (1 of 1890) shall have effect accordingly." 45. Continuation Of Certain Recovery Proceedings :- Where an assessment or notice of demand in respect of any tax, penalty or other amount payable under this Act (hereinafter in this section referred to as "government dues") is served upon any person and any objection or appeal is initiated by the person against the assessment or demand for such government dues then - (a) if the objection or appeal is disallowed in whole or in part, any recovery proceedings taken for the recovery of such government dues before the making of the objection or appeal, may, without the service of any fresh assessment or notice of demand, be continued from the stage at which such recovery proceedings stood immediately before the person made the objection or appeal; and (b) where such government dues are reduced in any objection or appeal - (i) it shall not be necessary for the Commissioner to serve upon the person a fresh assessment or notice of demand; and (ii) the Commissioner shall give intimation of such reduction to him and to the person with whom recovery proceedings are pending. 1[(iii) any recovery proceedings initiated on the basis of an assessment or notice of demand served upon a person before the disposal of such objection or appeal, may be continued in relation to the amount so reduced from the stage at which such proceedings stood immediately before the person made the objection or appeal.] 1[(c) no recovery proceedings in relation to such Government dues shall be invalid by reason only that no fresh notice of demand was served upon the dealer or person after the disposal of such objection or appeal or such Government dues have been enhanced or reduced in such objection or appeal.] 1. Inserted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005. 46. Special Mode Of Recovery :- (1) Notwithstanding anything contained in any law or contract to the contrary, the Commissioner may, at any time or from time to time, by notice in writing, a copy of which shall be forwarded to the person at his last known address, require, - (a) any person from whom any amount of money is due, or may become due, to the person (in this section called "the taxpayer") liable to pay tax, interest or penalties under section 45, or (b) any person who holds or may subsequently hold money for or on account of the taxpayer, to pay to the Commissioner, either forthwith upon the money becoming due or being held or within the time specified in the first mentioned notice (but not before the money becomes due or is held as aforesaid) so much of the money as is sufficient to pay the amount due by the taxpayer in respect of the arrears of tax, interest and penalty under this Act, or the whole of the money when it is equal to or less than that amount. Explanation.- For the purposes of this sub-section, the amount of money due to a taxpayer from, or money held for or on account of a taxpayer by any person, shall be calculated by the Commissioner after deducting there from such claims, if any, lawfully subsisting, as may have fallen due for payment by such taxpayer to such person. (2) The Commissioner may amend or revoke any such notice or extend the time for making any payment in pursuance of the notice. (3) Any person making any payment in compliance with a notice under this section shall be deemed to have made the payment under the authority of the taxpayer, and the receipt thereof by the Commissioner shall constitute a good and sufficient discharge of the liability of such person to the extent of the amount specified in the receipt. (4) Any person discharging any liability to the taxpayer after receipt of the notice referred to in this section, shall be personally liable to the Commissioner to the extent of the liability discharged or to the extent of the liability of the dealer for tax and penalty, whichever is less. (5) Where a person to whom a notice under this section is sent, proves to the satisfaction of the Commissioner that the sum demanded or any part thereof is not due to the taxpayer or that he does not hold any money for or on account of the taxpayer, then, nothing contained in this section shall be deemed to require such person to pay any such sum or part thereof, as the case may be, to the Commissioner. (6) Any amount of money which the aforesaid person is required to pay to the Commissioner, or for which he is personally liable to the Commissioner under this section shall, if it remains unpaid, be recoverable as if arrears of land revenue. (7) The Commissioner may apply to the court in whose custody there is money belonging to the taxpayer for payment to him of the entire amount of such money or if it is more than the tax, interest and penalty, if any, due, an amount sufficient to discharge such tax and the penalty. 46A. Provisional Attachment To Protect Revenue In Certain Cases :- 1[46A. Provisional attachment to protect revenue in certain cases. (1) Where, during the course of inquiry of any proceeding including any proceeding for recovery of any amount due in respect of any person or dealer or during any inspection or search in relation to the business of any person or dealer under this Act, the Commissioner is of the opinion that for the purpose of protecting the interest of the revenue it is necessary so to do, he may, notwithstanding anything contained in any law for the time being in force or any contract to the contrary, by order in writing, attach provisionally any property movable or immovable, belonging to such person or dealer. (2) Every such provisional attachment shall cease to have effect after the expiry of a period of six months from the date of the order made under sub-section (1) : Provided that the Commissioner may, for reasons to be recorded in writing, extend the aforesaid period by such further period or periods as he thinks fit, so, however, that the total period of extension shall not in any case exceed two years: Provided further that the Commissioner may, by an order, revoke such order if the person or the dealer furnishes to the Commissioner, a Bank Guarantee in such time, for such period as may be specified by the Commissioner in this behalf: Provided also that the power under this section shall be exercised by the Commissioner himself or by the Additional Commissioner to whom the Commissioner has delegated such power.] 1. Inserted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005. 47. Transfer Of Assets During Pendency Of Proceedings Void :- Where, during the pendency of any proceedings for the recovery of an amount owed by a person under this Act, that person creates a charge on, or parts with the possession by way of sale, mortgage, gift or exchange or any other mode of transfer whatsoever, any of his assets in favour of any other person, such charge or transfer shall be void against any claim by the Commissioner in respect of the amount which is the subject of proceedings, unless the other person (a) acted bona fide and without notice of the recovery proceedings; and (b) has paid the fair market value for the assets. 1[Explanation. In this section "assets" includes land, building, machinery, plant, equipments, shares, securities and fixed deposits in the banks, vehicles, furniture and fixture to the extent to which any of the assets aforesaid does not form part of the stock in trade of the business of the person. ] 1. Inserted vide The Delhi Value Added Tax (Second Amendment) Act, 2005. 47A. Liability Under This Act To Be The First Charge :- 1[47A. Liability under this Act to be the first charge Notwithstanding anything contained in any contract to the contrary, but subject to any provision regarding creation of first charge in any Central Act for the time being in force, any amount of tax, penalty, interest, composition money, sum forfeited, fine or any other sum payable by a dealer or any other person under this Act, shall be the first charge on the property of the dealer or, as the case may be, the person.] 1. Inserted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005. CHAPTER 8 ACCOUNTS AND RECORDS 48. Records And Accounts :- (1) Every (a) dealer; (b) person on whom a notice has been served to furnish returns under section 27 of this Act; shall prepare and retain sufficient records to allow the Commissioner to readily ascertain the amount of tax due under this Act, and to explain all transactions, events and other acts engaged in by the person that are relevant for any purpose of this Act. (2) Notwithstanding the generality of sub-section (1) of this section (a) every registered dealer shall preserve a copy of all tax invoices issued by him; (b) every dealer shall preserve the original of all tax invoices received by him; and (c) every person who has paid an amount of tax, interest, penalty or other amount owed under this Act, shall preserve a copy of the challan evidencing the making of the payment. (3) The Commissioner may prescribe the manner and form in which accounts and records are to be prepared. (4) If the Commissioner considers that such records are not sufficiently clear and intelligible to enable him to make a proper check of the obligations required of the person under this Act, he may require such person by notice in writing to keep such accounts (including records of purchase and sales) as may be specified therein. (5) The Commissioner may, by notification in the official Gazette, direct any class of dealers, transporters or operators of warehouses to keep such accounts (including records of purchases and sales) as may be specified in the notification. (6) Every person required to prepare or preserve records and accounts shall retain the required records and accounts for, at least, seven years after the conclusion of the events or transactions which they record unless any proceedings in respect of that year are pending in which case they shall be preserved till the final decision in those proceedings. Any loss thereof shall be reported to the Police and the Commissioner within a period of fifteen days from the date of occurrence. 49. Accounts To Be Audited In Certain Cases :- 1 [49. Accounts to be audited incertain cases If,in respect of any particular year, the gross turnover of a dealer exceeds fortylakh rupees or such other amount as may be prescribed, then, such dealer shall get his accounts in respect of suchyear audited by an accountant within a period of nine months from the end ofthat year and obtain within that period a report of such audit in the form dulysigned and verified by such accountant and setting forth such particulars asmay be prescribed under section 44 AB of the Income Tax Act, 1961(43 of 1961), as amended from time to time,and a true copy of such report shall be furnished by such dealer to the Commissioner withintwenty eight days from the end of the tax period ending on 31st December of the following year :49. Accountsto be audited in certain cases words Ifin respect of any particular year, the gross turnover of a dealer exceeds fortylakh rupees or such other amount as may be prescribed, then, such dealer shallget his accounts in respect of such year audited by an accountant within sixmonths from the end of that year and obtain within that period a report of suchaudit in the prescribed form duly signed and verified by such accountant andsetting forth such particulars as may be prescribed and a true copy of suchreport shall be furnished by such dealer to the Commissioner by the dateprescribed " 50. Tax Invoices :- (1) A registered dealer making a sale liable to tax under this Act shall, at the request of the purchaser, provide the purchaser at the time of sale with a tax invoice containing the particulars specified in sub-section (2) and retain a copy thereof: Provided that a tax invoice shall not be issued by a dealer who - (a) is specified in the Fifth Schedule; (b) elects to pay tax under section 16 of this Act; or (c) is making the sale in the course of interstate trade or commerce or export: Provided further that not more than one tax invoice shall be issued for each sale: Provided further that if an invoice has been issued under the provisions of the Central Excise Act, 1944 (1 of 1944), it shall be deemed to be a tax invoice if it contains the particulars specified in sub-section (2) of this section. Explanation.- For removal of doubts, a registered dealer shall be authorized to issue tax invoices only after a certificate of registration is issued by the Commissioner. (2) The tax invoice issued under sub-section (1) of this section shall contain the following particulars on the original as well as copies thereof:- (a) the words tax invoice in a prominent place; (b) the name, address and registration number of the selling registered dealer; (c) the name and address of the purchaser and his registration number, where the purchaser is a registered dealer; (d) an individual pre-printed serialised number and the date on which the tax invoice is issued; 1 [Provided that a dealer may maintain separate numerical series, with distinct codes either, as a prefix or suffix, for each place of business in case the dealer has more than one place of business in Delhi or for each product in case he deals in more than one productor both] (e) description, quantity, volume and value of goods sold and services provided and the amount of tax charged thereon indicated separately; (f) the signature of the selling dealer or his servant, manager or agent, duly authorized by him; and (g) the name and address of the printer and first and last serial number of tax invoices printed and supplied by him to the dealer. (3) A tax invoice in respect of a sale shall be issued in duplicate; the original shall be issued to the purchaser (or the person taking the delivery, as the case may be) and the duplicate shall be retained by the selling dealer. (4) Except when a tax invoice is issued under sub-section (1) of this section, if a dealer sells any goods exceeding such amount in value as may be prescribed, in any one transaction to any person, he shall issue to the purchaser a retail invoice containing the particulars specified in sub-section (5) of this section and retain a copy thereof. (5) The retail invoice issued under sub-section (4) of this section shall contain the following particulars on the original as well as copies thereof: - (a) the words retail invoice or cash memorandum or bill in a prominent place; (b) the name, address and registration number of the selling dealer, if registered; (c) in case the sale is in the course of inter-state trade or commerce, the name, registration number and address of the purchasing dealer and type of statutory form, if any, against which the sale has been made; (d) an individual pre-printed serialized number and the date on which the retail invoice is issued; (e) description, quantity, volume and value of goods sold and services provided, inclusive of amount of tax charged thereon; and (f) the signature of the selling dealer or his servant, manager or agent, duly authorized by him. (6) Retail invoice shall be issued in duplicate, the original shall be issued to the purchaser and the copy shall be retained by the selling dealer. (7) The Commissioner may, by notification in the official Gazette, specify the manner and form in which the particulars on a tax invoice or retail invoice are to be recorded. (8) If a purchaser claims to have lost the original tax invoice, the selling dealer may, subject to such conditions and restrictions as may be prescribed, provide a copy clearly marked as a duplicate. 1. Inserted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005. 51. Credit And Debit Notes :- Where a tax invoice has been issued in respect of a sale and (a) the amount shown as tax in that tax invoice exceeds the tax payable in respect of the sale, the dealer shall provide the purchaser with a credit note, containing such particulars as may be prescribed; or (b) the tax payable in respect of the sale exceeds the amount shown as tax on the tax invoice, the dealer shall provide the purchaser with a debit note, containing such particulars as may be prescribed. CHAPTER 9 LIABILITY IN SPECIAL CASES 52. Liability In Case Of Transfer Of Business :- (1) Where a dealer liable to pay tax under this Act transfers his business in whole or in part, by sale, gift, lease, leave or licence, hire or in any other manner whatsoever, the dealer and the person to whom the business is so transferred shall jointly and severally be liable to pay the tax, interest or penalty due from the dealer up to the time of such transfer, whether such amount has been assessed before such transfer, but has remained unpaid or is assessed thereafter. (2) Where the transferee or the lessee of a business referred to in sub- section (1) of this section carries on such business either in his own name or in some other name, he shall be liable to pay tax on the sale of goods effected by him with effect from the date of such transfer and shall, if he is registered as a dealer, apply within the time specified in section 21 of this Act for the amendment of his registration. 53. Liability In Case Of Company In Liquidation :- (1) Every person (a) who is a liquidator of any company which is being wound up, whether under the orders of a court or otherwise; or (b) who has been appointed the receiver of any assets of a company (hereinafter referred to as the "liquidator"), shall, within one month after he has become such liquidator, give notice of his appointment as such to the Commissioner. (2) The Commissioner shall, after making such inquiries or calling for such information as he may deem fit, notify the liquidator within three months from the date on which he received notice of the appointment of the liquidator, the amount which, in the opinion of the Commissioner, would be sufficient to provide for any tax, interest or penalty which is then, or is likely thereafter, to become payable by the company. (3) The liquidator shall not part with any of the assets of the company or the properties in his hand until he has been notified by the Commissioner under sub-section (2) of this section and on being so notified, the liquidator shall set aside an amount equal to the amount notified and, until he so sets aside such amount, he shall not part with any of the assets of the company or the properties in his hand: Provided that nothing contained in this sub-section shall debar the liquidator from parting with such assets or properties in compliance with any order of a court or for the purpose of the payment of the tax and penalty, if any, payable by the company under this Act or for making any payment to secured creditors whose debts are entitled under law to priority of payments over debts due to government on the date of liquidation or for meeting such costs and expenses of the winding up of the company as are in the opinion of the Commissioner reasonable. (4) If the liquidator fails to give notice in accordance with sub-section (1) of this section or fails to set aside the amount as required by sub- section (3) of this section or parts with any assets of the company or the properties in his hand in contravention of the provisions of that sub- section, he shall be personally liable for the payment of tax and penalty, if any, which the company would be liable to pay under this Act: Provided that if the amount of tax and penalty, if any, payable by the company is notified under sub-section (2) of this section the personal liability of the liquidator under this sub-section shall be to the extent of such amount. (5) Where there is more than one liquidator, the obligations and liabilities attached to a liquidator under this section shall attach to all the liquidators jointly and severally. (6) When any private company is wound up and any tax and penalty, if any, assessed under this Act on the company for any period, whether before or in the course of or after its liquidation, cannot be recovered, then every person who was a director of the private company at any time during the period for which the tax is due, shall be jointly and severally liable for the payment of such tax and penalty, if any, unless he proves to the satisfaction of the Commissioner that non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the company. (7) The provisions of this section shall have effect notwithstanding anything to the contrary contained in any other law for the time being in force. (8) For the purposes of this section, the expressions "company" and "private company" shall have the meanings respectively assigned to them under clauses (i) and (ii) of sub-section (1) of section 3 of the Companies Act, 1956 (1 of 1956). 54. Liability Of Partners Of Firm To Pay Tax :- Notwithstanding any contract to the contrary, where any firm is liable to pay any tax, interest or penalty under this Act, the firm and each of the partners of the firm shall be jointly and severally liable for such payment: Provided that where any such partner retires from the firm, he shall intimate the date of his retirement to the Commissioner by a notice to that effect in writing and he shall be liable to pay tax, interest or penalty remaining unpaid at the time of his retirement and any tax, interest or penalty due up to the date of his retirement though unassessed on that date. Provided further that if no such intimation is given within fifteen days from the date of retirement, the liability of the partner under the first proviso shall continue until the date on which such intimation is received by the Commissioner. 55. Liability Of Guardians, Trustees Etc. :- Where the business in respect of which tax is payable under this Act is carried on by, or is in the charge of any guardian, trustee or agent of a minor or other incapacitated person on his behalf and for the benefit of such minor or other incapacitated person, the tax, interest or penalty shall be levied upon and recoverable from such guardian, trustee or agent, as the case may be, in like manner and to the same extent as it would be assessed upon and recoverable from any such minor or other incapacitated person, if he were of full age and of sound mind and if he were conducting the business himself, and all the provisions of this Act shall, so far as may be, apply accordingly. 56. Liability Of Court Of Wards, Etc. :- Where the estate or any portion of the estate of a dealer owning a business in respect of which tax is payable under this Act is under the control of the Court of Wards, the Administrator-General, the Official Trustee or any receiver or manager (including any person, whatever be his designation, who in fact manages the business) appointed by or under any order of a court, the tax, interest or penalty shall be levied upon and be recoverable from such Court of Wards, Administrator- General, Official Trustee, receiver or manager in like manner and to the same extent as it would be assessable upon and be recoverable from the dealer if he were conducting the business himself, and all the provisions of this Act shall, so far as may be, apply accordingly. 57. Liability In Other Cases :- (1) Where a dealer is a firm or an association of persons or a Hindu Undivided Family, and such firm, association or family has discontinued business (a) the tax payable under this Act, by such firm, association or family up to the date of such discontinuance may be assessed as if no such discontinuance had taken place; and (b) every person who was at the time of such discontinuance a partner of such firm, or a member of such association or family, shall, notwithstanding such discontinuance be liable jointly and severally for the payment of tax assessed and penalty imposed and payable by such firm, association or family, whether such tax, interest or penalty has been assessed prior to or after such discontinuance, and subject as aforesaid, the provisions of this Act shall, so far as may be, apply as if every such person or partner or member were himself a dealer: Provided that where the partner of a firm liable to pay such tax, interest or penalty dies, the provisions of sub-section (4) of this section shall, so far as may be, apply. (2) Where a change has occurred in the constitution of a firm or an association of persons, the partners of the firm or members of the association as it existed before and as it exists after its reconstitution shall, without prejudice to the provisions of section 54 of this Act, jointly and severally be liable to pay tax, interest or penalty due from such firm or association for any period before its re-constitution. (3) The provisions of sub-section (1) of this section shall, so far as may be, apply where the dealer, being a firm or association of persons is dissolved or, being a Hindu undivided family, has effected partition with respect to the business carried on by it and accordingly references in that sub-section to discontinuance shall be construed as references to dissolution or, as the case may be, to partition. (4) Where a dealer liable to pay tax under this Act dies, then (a) if a business carried on by the dealer is continued after his death by his legal representative or any other person, such legal representative or other person, shall be liable to pay the tax, interest or penalty due from the dealer under this Act, whether such tax, interest or penalty had been assessed before his death but has remained unpaid, or is assessed after his death, (b) if the business carried on by the dealer is discontinued after his death, his legal representative shall be liable to pay out of the estate of the deceased, to the extent the estate is capable of meeting the charge, the tax, interest or penalty due from the dealer under this Act, whether such tax, interest or penalty had been assessed before his death but has remained unpaid, or is assessed after his death: and the provisions of this Act shall, so far as may be, apply to such legal representative or other person as if he were the dealer himself. Explanation.- For the purposes of this section "legal representative" has the meaning assigned to it in clause (11) of section 2 of the Code of Civil Procedure, 1908 (5 of 1908). CHAPTER 10 AUDIT, INVESTIGATION AND ENFORCEMENT 58. Audit :- (1) The Commissioner may serve on any person in theprescribed manner a notice informing him that an audit of his business affairsshall be performed and where applicable, that an assessment already concludedunder this Act may be reopened. Explanation.- A notice may be servednotwithstanding the fact that the person may already have been assessed undersections 31, 32 or 33 of this Act. (2) A notice served undersub-section (1) of this section may require the person on whom it is served, toappear on a date and place specified therein, which may be at his businesspremises or at a place specified in the notice, to either attend and produce orcause to be produced the books of accounts and all evidence on which the dealerrelies in support of his returns (including tax invoices, if any), or toproduce such evidence as is specified in the notice. (3) The person on whom a noticeis served under sub-section (1) of this section shall provide all co-operationand reasonable assistance to the Commissioner as may be required to conduct theproceedings under this section at his business premises. (4) The Commissioner shall,after considering the return, the evidence furnished with the returns, if any,the evidence acquired in the course of the audit, if any, or any informationotherwise available to him, either - (a) confirm the assessmentunder review; or (b) serve a notice of theassessment or re-assessment of the amount of tax, interest and penalty if anypursuant to sections 32 and 33 of this Act. (5) Any assessment pursuant toan audit of the persons business affairs shall be without prejudice toprosecution for any offence under this Act. 58A. Special Audit :- 1[58 A. Special Audit (1) If, a t any stage of the proceeding under this Act, the Commissioner, having regard to the nature and complexity of the business of a dealer and the interest of the revenue, is of the opinion that it is necessary so to do, he may direct the dealer by a notice in writing to get hi s records including books of accounts, examined and audited by an accountant or a pane l of accountants or any other professional or pane l of professionals nominated by the Commissioner in this behalf and to furnish a report of such examination and audit in the format that he may specify, duly signed and verified by such accountant or pane l of accountants or professional or pane l of professionals and setting forth such particulars as may be specified. ( 2 ) The provision of sub -section ( 1 ) sh all have effect notwithstanding that the accounts of the dealer have been audited under any other provision of this Act or any other law for the time being in force or other wise. ( 3 ) Every report under sub -section ( 1 ) sh all be furnished by the dealer to the Commissioner within such period as may be specified by the Commissioner: Provided that the Commissioner may, on an application made in this behalf by the dealer and for any good and sufficient reason, extend the said period by such further period or periods as he thinks fit: Provided further that the aggregate of the period originally fixed and the period or periods so extended sh all not, in any case, exceed one hundred eighty days from the date on which the direction under sub - section ( 1 ) is received by the dealer. ( 4 ) The expenses of, and incidental to, the examination and audit of records under sub section ( 1 ) (including the remuneration of the accountant or a pane l of accountants or professional or pane l of professionals) sh all be paid by the dealer as determined by the Commissioner and that determination sh all be final and default in such payment sh all be recoverable from the dealer as tax and in the manner provided for the recovery of arrears of tax under this Act.] 1.Inserted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005. 59. Inspection Of Records :- (1) All records, books of accounts, registers and other documents, maintained by a dealer, transporter or operator of a warehouse shall, at all reasonable times, be open to inspection by the Commissioner. (2) The Commissioner may, for the proper administration of this Act and subject to such conditions as may be prescribed, require (a) any dealer; or (b) any other person, including a banking company, post office, a person who transports goods or holds goods in custody for delivery to, or on behalf of any dealer, who maintains or has in his possession any books of accounts, registers or documents relating to the business of a dealer, and, in the case of a person which is an organisation, any officer thereof; to (i) produce before him such records, books of account, registers and other documents; (ii) answer such questions; and (iii) prepare and furnish such additional information; relating to his activities or to the activities of any other person as the Commissioner may deem necessary. (3) The Commissioner may require a person referred to in sub-section (2) above, to (a) prepare and provide any documents; and (b) verify the answer to any question; in the manner specified by him. (4) The Commissioner may retain, remove, take copies or extracts, or cause copies or extracts to be made of the said records, books of account, registers and documents without fee by the person in whose custody the records, books of account, registers and documents are held. 60. Power To Enter Premises And Seize Records And Goods :- (1) All goods kept at any business premises by a dealer, transporter or operator of a warehouse shall at all reasonable times be open to inspection by the Commissioner. (2) Where the Commissioner, upon information in his possession or otherwise has reasonable grounds to believe that any person or dealer is attempting to avoid or evade tax or is concealing his tax liability in any manner and for the purposes of administration of this Act, it is necessary so to do, the Commissioner may- (a) enter and search any business premises or any other place or building; (b) break open the lock of any door, box, locker, safe, almirah or other receptacle for exercising the powers conferred by clause (a) where the keys thereof are not readily available; (c) seize and remove any records, books of account, registers, other documents or goods; (d) place marks of identification on any records, books of account, registers and other documents or make or cause to be made extracts or copies thereof without charge; (e) make a note or any inventory of any such money or goods found as a result of such search or place marks of identification on such goods; and (f) seal the premises including the office, shop, godown, box, locker, safe, almirah or other receptacle. (3) Where it is not feasible to remove any records, books of account, registers, other documents or goods, the Commissioner may serve on the owner and any person who is in immediate possession or control thereof, an order that he shall not remove or part with or otherwise deal with them except with the previous permission of the Commissioner. (4) Where any premises have been sealed under clause (f) of sub- section (2) of this section, or an order made under sub-section (3) of this section, the Commissioner may, on an application made by the owner or the person in occupation or in charge of such shop, godown, box, locker, safe, almirah or other receptacle, permit the de-sealing or release thereof, as the case may be, on such terms and conditions including furnishing of security for such sum in such form and manners as may be directed. (5) The Commissioner may requisition the services of any police officer or any public servant, or of both, to assist him for all or any of the purposes specified in sub-section (2)of this section. (6) Save as otherwise provided in this section, every search or seizure made under this section shall as far as possible be carried out in accordance with the provisions of the Code of Criminal Procedure, 1973 (2 of 1974) relating to searches or seizures made under that Code. Explanation.-The powers under this section may also be exercised in respect of a dealer or a third party for the purposes of undertaking an audit or to assist in recovery. 61. Power To Stop, Search And Detain Goods Vehicles :- (1) To enable proper administration of this Act, the Commissioner may, at any check-post or barrier or at any other place, require the1[owner,] driver or person in charge of a goods vehicle to stop the vehicle and keep it stationary so long as may be required to search the vehicle, examine the contents therein and inspect all records relating to the goods carried, which are in the possession of such1[owner,] driver or person in charge. 2[(2) The owner, dr iver or person in charge of a goods vehicle sh all carry with hi m such records as may be prescribed in respect of the goods carried in the goods vehicle and produce the same before any officer in charge of a check post or barrier or any other officer or any agent as may be empowered by the Commissioner] 1 [ ( 2 A) The owner, dr iver or person in charge of a goods vehicle entering or leaving Delhi sh all also file a declaration containing such particulars in the prescribed form obtainable from the Commissioner and in such manner as may be prescribed, before the officer in charge of a check post or barrier or before any other officer or agent empowered as aforesaid: Provided that where the owner, dr iver or person in charge of a goods vehicle, after filing a declaration at the time of entering Delhi that the goods are me ant to be carried to a place outside Delhi, fails, without reasonable cause, to carry such goods outside Delhi within the prescribed period, he sh all, in addition to the payment of tax, if any, be liable to a penalty not exceeding two and a half time the tax that would have been payable had the goods been sold inside Delhi or one thousand rupees, whichever is more.] (3) The1[owner,] driver or person in charge of the goods vehicle shall, if required, inform the Commissioner of - (a) his name and address; (b) the name and address of the owner of the vehicle; (c) the name and address of the consignor of the goods; (d) the name and address of the consignee of the goods; and (e) the name and address of the transporter. (4) If, on an examination of the contents of a goods vehicle or the inspection of documents relating to the goods carried, the Commissioner has reason to believe that the owner1[or driver] or person in charge of such goods vehicle is not carrying the documents as required by sub- section (2) of this section or is not carrying proper and genuine documents or is attempting to evade payment of tax due under this Act, he may, for reasons to be recorded in writing, do any one or more of the following, namely:- (a) refuse to allow the goods or the goods vehicle to enter1[or leave] Delhi; (b) seize the goods and any documents relating to the goods; and (c) seize the goods vehicle and any documents relating to the goods vehicle. (5) Where the owner3[driver] or the person in charge of the goods vehicle - (a) requests time to adduce evidence of payment of tax in respect of the goods to be detained or impounded; and (b) furnishes security to the satisfaction of the Commissioner in such form and in such manner as may be prescribed for the prescribed amount; the goods vehicle, the goods and the documents so seized may be released. 1[ Provided that where the owner or hi s agent, dr iver or person in charge of the goods vehicle exercises the option of paying by way of penalty, a sum equal to three and a half times the tax, which in the opinion of the Commissioner, would be leviable on such goods, if such goods were sold in Delhi, the Commissioner instead of detaining or impounding the goods or the goods vehicle or the documents relating to the goods and goods vehicle sh all release the same ] (6) The Commissioner may permit the owner1[driver] or person in charge of goods vehicle to remove any goods or goods vehicle seized under sub-section (4) subject to an undertaking - (a) that the goods and goods vehicle shall be kept in the office, godown or other place within Delhi, belonging to the owner of the goods vehicle and in the custody of such owner; and (b) that the goods shall not be delivered to the consignor, consignee or any other person without the approval in writing of the Commissioner, and for this purpose the person in charge of the goods vehicle shall furnish an authorization from the owner of the goods vehicle authorizing him to give such undertaking on his behalf. (7) Save as otherwise provided in this section, every search or seizure made under this section shall as far as possible be carried out in accordance with the provisions of the Code of Criminal Procedure, 1973 (2 of 1974) relating to searches or seizures made under that Code. (8) Nothing contained in this section shall apply to the rolling stock as defined in the Railway Act 1989 (24 of 1989). 1. Inserted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005. 2. Substituted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 for the words "The owner or person in charge of a goods vehicle shall carry with him such records as may be prescribed in respect of the goods carried in the goods vehicle and produce the same to the Commissioner on demand". 3 . Inserted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act ,2005L. 62. Custody And Release Of Records :- (1) Where the Commissioner seizes any books of accounts or other documents, he shall give the dealer or the person present on his behalf, as the case may be, a receipt for the same and obtain acknowledgement of the receipt so given to him. Provided that if the dealer or person from whose custody the books of accounts or other documents are seized refuses to give an acknowledgement, the Commissioner may leave the receipt at the premises and record this fact. (2) The Commissioner shall keep in his custody the books of accounts, registers, other documents seized under section 60 of this Act for a period not exceeding one year, and thereafter shall return the same to the dealer or person from whose custody or power they were seized: Provided that the Commissioner may, before returning the books of accounts, registers and other documents, require the dealer or the person, as the case may be, to give a written undertaking that the books of accounts, registers and other documents shall be presented whenever required by the Commissioner for any proceedings under this Act: Provided further that the Commissioner shall, when requested, allow the person whose books of accounts, registers and documents have been seized, reasonable access to the books of accounts, registers and documents for the purpose of inspection and shall allow the person the opportunity to make copies thereof at the persons own expense. Provided also that the period of custody of the books of accounts, registers and other documents seized under section 60 of this Act may b e extended beyond one year if any proceedings under this Act are pending or for reasons to be recorded by the Commissioner in writing. 63. Custody, Return And Disposal Of Goods, Goods Vehicle And Security :- (1) Where the Commissioner seizes any goods or goods vehicle, he shall give the dealer, person in charge of the goods vehicle or a person present on his behalf, as the case may be, a receipt for the same and obtain acknowledgement of the receipt so given to him: Provided that if the person from whose custody the goods or goods vehicle are seized refuses to give an acknowledgement, the Commissioner may leave the receipt in his presence and record this fact. (2) The Commissioner (a) shall keep any goods or goods vehicle seized under section 61 in his custody; (b) may retain them for such time as he considers reasonable; and (c) subject to sub-section (3) of this section, shall return the goods or goods vehicle to the dealer or other person from whose custody or power they were seized. (3) Where the Commissioner - (a) has seized any goods; (b) has seized a goods vehicle; or (c) holds any goods as security for the performance of an obligation under this Act; the Commissioner may, not sooner than one month after the service of notice on (i) the person from whom the goods were seized; (ii) the person from whom the goods vehicle was seized; (iii) the person for whom the security was given; and (iv) any person against whom the security is to be enforced; as the case may be, of his intention to sell the goods, direct the auction of such goods or goods vehicle to meet any arrears of tax, interest or penalty owed under this Act. (4) An auction of goods or a goods vehicle shall be carried out in the manner prescribed for the sale of property held by the Commissioner. 64. Detention Of Goods Pending Disclosure :- (1) If any person on being required by the Commissioner, fails to give any information in respect of any goods in his possession or fails to permit the inspection thereof, the Commissioner may seize any goods in his custody or possession in respect of which the default is committed. (2) The seizure shall remain in force until it is revoked or the person concerned furnishes the information required or makes proper arrangements for the inspection of the goods, whichever occurs first. 65. Obligation To Provide Reasonable Assistance :- Every person shall provide all co-operation and reasonable assistance to the Commissioner as may be required to conduct the Commissioners activities under the Act. CHAPTER 11 VALUE ADDED TAX AUTHORITIES AND APPELLATE TRIBUNAL 66. Value Added Tax Authorities :- (1) For carrying out the purposes of this Act, the Government shall appoint a person to be the Commissioner of Value Added Tax. (2) To assist the Commissioner in the administration of this Act (a) the Government may appoint as many Additional Commissioners of Value Added Tax ,Value Added Tax Officers and such other persons with such designations as the Government thinks necessary; and (b) the Commissioner may, with the previous sanction of the Government, engage and procure the engagement of other persons to assist him in the performance of his duties; in this Act referred to as "Value Added Tax Authorities". (3) The Commissioner and the Value Added Tax authorities shall exercise such powers as may be conferred, and perform such duties as may be required by or under this Act. (4) The powers exercised by the Value Added Tax authorities for the making of assessments of tax, the computation and imposition of penalties, the computation of interest due or owed, the computation of the entitlement and the amount of any refund, the determination of specific questions under section 84, the making of general rulings under section 85, and the conduct of audit or investigations shall, for the purposes of this Act, be the administrative functions. 67. Powers And Responsibilities Of The Commissioner :- (1) The Commissioner shall have responsibility for the due and proper administration of this Act and shall have jurisdiction over the whole of Delhi. (2) Subject to sub-section (3) of this section, the Commissioner may, from time to time, issue such orders, instructions and directions to any Value Added Tax authorities as he thinks fit for the due and proper administration of this Act and all such persons engaged in the administration of this Act shall observe and follow such orders, instructions and directions of the Commissioner. (3) No order, instruction or direction may be issued by the Commissioner to a person exercising the power to determine (a) a particular objection made or to be made under section 74 of this Act; or (b) a particular question under section 84 of this Act; so as to require the person to determine the objection or answer the question of a particular person in a particular manner. (4) Nothing in sub-section (3) shall prevent the Commissioner from issuing general orders, instructions and directions to any person who determines objections under section 74 or answers questions under section 84 of this Act about the manner of determining classes of objections or answering classes of questions. 68. Delegation Of CommissionerS Powers :- (1) Subject to such restrictions and conditions as may beprescribed, the Commissioner may delegate any of his powers under this Act toany Value Added Tax authorities. (2) Where the Commissionerdelegates his powers under Chapter X, the delegate shall carry and produce ondemand evidence in the prescribed form of the delegation of these powers whenexercising the powers. (3) Where the Commissioner hasdelegated a power to a Value Added Tax Authority, the Commissioner maysupervise, review and rectify any decision made or action taken by thatAuthority. Explanation.-Theexercise of this power of supervision, review or rectification will not lead tothe issue of an assessment or re-assessment after the expiry of the timereferred to in section 34of this Act. (4) Notwithstanding any law ordoctrine to the contrary, the power delegated by the Commissioner to a personto determine an objection under section 74 of this Act may be exercised by thatperson, even though the person determining the objection is equal in rank tothe person whose decision is under objection. 69. Change Of An Incumbent Of An Office :- Whenever in respect of any proceeding under this Act the Commissioner or any Value Added Tax authority is succeeded by another person, (a) no delegation of power made by the former incumbent shall be revoked by virtue of the succession; and (b) the person so succeeding may continue the proceeding from the stage at which the proceeding 70. Power Of Commissioner To Make Notifications :- (1) The Commissioner may notify and publish any forms which may be necessary for the reporting of information to the Value Added Tax authorities. (2) Where the Commissioner has notified a form for a particular purpose, all persons shall be required to report the information using the form. (3) Where in his opinion it is necessary or convenient to do so, the Commissioner may issue notifications for carrying out the purposes of this Act: Provided that any notification shall not be inconsistent with this Act or any rules or regulations made pursuant to it. (4) In particular and without prejudice to the generality of the foregoing power, a notification issued by the Commissioner may stipulate all or any of the matters which in the opinion of the Commissioner are necessary or convenient for the proper administration of this Act. ( 5 ) Failure to comply with a requirement in a notification may be punishable with fine provided that the amount of the fine cannot not exceed five hundred rupees or such other amount as may be prescribed. (6) Every notification issued by the Commissioner under this Act shall be published in the official Gazette, and shall not have any effect prior to such publication. 71. Persons To Be Public Servants :- The Commissioner, all Value Added Tax authorities and all members of the Appellate Tribunal shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860 (45 of 1860). 72. Immunity From Civil Suit :- No suit shall be brought in any civil court against the Government, the Commissioner, any Value Added Tax authorities, or member of the Appellate Tribunal for anything done or intended to be done in good faith under this Act or the rules made thereunder. 73. Appellate Tribunal :- (1) The Government shall, as soon as may be after the commencement of this Act, constitute an Appellate Tribunal consisting of one or more members, as it thinks fit, to exercise the powers and discharge the functions conferred on the Appellate Tribunal by or under this Act: Provided that where the Appellate Tribunal consists of one member, that member shall be a person who has held a civil judicial post for at least ten years or who has been a member of the Indian Legal Service (not below Grade III) for at least three years or who has been in practice as a n advocate for at least ten years, and where the Appellate Tribunal consists of more than one member, one such member shall be a person qualified as aforesaid. (2) Where the number of members of the Appellate Tribunal is more than one, the Government shall appoint one of those members to be the Chairperson of the Appellate Tribunal. (3) Subject to the provisions of sub-section (1), of this section, the qualifications and other conditions of service of the member or members constituting the Appellate Tribunal and the period for which such member or members shall hold office, shall be such as may be determined by the Government. (4) Any vacancy in the membership of the Appellate Tribunal shall be filled up by the Government as soon as practicable. (5) Where the number of members of the Appellate Tribunal is more than one and if the members differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, but if the members are equally divided, the decision of the Chairperson of the Appellate Tribunal thereon shall be final. (6) Subject to the previous sanction of the Government, the Appellate Tribunal shall, for the purpose of regulating its procedure and disposal of its business, make regulations consistent with the provisions of this Act and the rules made there-under. (7) The regulations made under sub-section (6) of this section shall be published in the official Gazette. (8) The Appellate Tribunal shall, for the purpose of discharging its functions, have all the powers which are vested in the Commissioner under section 75 of this Act and any proceeding before the Appellate Tribunal shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purposes of section 196 of the Indian Penal Code, 1860 (45 of 1860) and the Appellate Tribunal shall be deemed to be a Civil Court for all the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974). CHAPTER 12 OBJECTIONS, APPEALS, DISPUTES AND QUESTIONS 74. Objections :- (1) Any person who is dissatisfied with - (a) an assessment made under this Act (including an assessment under section 33 of this Act); or (b) any other order or decision made under this Act may make an objection against such assessment, or order or decision, as the case may be, to the Commissioner: Provided that no objection may be made against a non-appealable order as defined in section 79 of this Act: Provided further that no objection against an assessment shall be entertained unless the amount of tax, interest or penalty assessed that is not in dispute has been paid1[failing which the objection shall be deemed to have not been filed]: Provided also that only one objection may be made by the person against any assessment or decision or order: Provided also that in the case of an objection to an amended assessment, order, or decision, an objection may be made only to the portion amended: 2[Provided also that no objection shall be made to the Commissioner against an order made under section 84 or section 85 of this Act if the Commissioner has not delegated his power under the said sections to other Value Added Tax authorities.] (2) A person who is aggrieved by the failure of the Commissioner to reach a decision or issue any assessment or order, or undertake any other procedure under this Act, within six months after a request in writing was served by the person, may make an objection against such failure. (3) An objection shall be in writing in the prescribed form and shall state fully and in detail the grounds upon which the objection is made. (4) The objection shall be made - (a) in the case of an objection made under sub-section (1) of this section, within two months of the date of service of the assessment, or order or decision, as the case may be,; or (b) in the case of an objection made under sub-section (2) of this section , no sooner than six months and no later than eight months after the written request was served by the person: Provided that where the Commissioner is satisfied that the person was prevented for sufficient cause from lodging the objection within the time specified, he may accept an objection within a further period of two months. (5) The Commissioner shall conduct its proceedings by an examination of the assessment, or order or decision, as the case may be,, the objection and any other document or information as may be relevant: Provided that where the person aggrieved requests a hearing in person, the person shall be afforded an opportunity to be heard in person. (6) Where a person has requested a hearing under sub-section (5) of this section and the person fails to attend the hearing at the time and place stipulated, the Commissioner shall proceed and determine the objection in the absence of the person. ( 7 ) Within three months after the receipt of the objection, the Commissioner shall either - (a) accept the objection in whole or in part and take appropriate action to give effect to the acceptance (including the remission of any penalty assessed either in whole or in part); or (b) refuse the objection or the remainder of the objection (as the case may be); and in either case, serve on the person objecting, a notice in writing of the decision and the reasons for it, including a statement of the evidence on which it is based: Provided that where the Commissioner within three months of the making of the objection notifies the person in writing, he may continue to consider the objection for a further period of two months: Provided further that the person may, in writing, request the Commissioner to delay considering the objection for a period of up to three months for the proper preparation of its position, in which case the period of the adjournment shall not be counted toward the period by which the Commissioner shall reach his decision. (8) Where the Commissioner has not notified the person of his decision within the time specified under sub-section (7) of this section, the person may serve a written notice requiring him to make a decision within fifteen days. (9) If the decision has not been made by the end of the period of fifteen days after being given the notice referred to in sub-section (8) of this section, then, at the end of that period, the Commissioner shall be deemed to have allowed the objection. (10) Where on the date of commencement of this Act a dispute under the Delhi Sales Tax Act, 1975 (43 of 1975) has been pending before a sales tax authority referred to in section 9 of the Delhi Sales Tax Act, 1975 (43 of 1975), the dispute shall be disposed of within a period of 4[seven] years from the date of commencement of this Act. (11) Where the dispute referred to in sub-section (10) of this section has not been decided within the time required, the dispute shall be deemed to have been resolved in favour of the dealer. 1. Inserted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 2. Inserted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005. 3. Substituted by the Delhi Value Added Tax (Amendment) Act, 2009 dated 01.01.2010 for the following: "five" 4. Substituted by the Delhi Value Added Tax (Amendment) Act, 2011 vide notification No. F.14(1)/LA-2011/ulaw/91 dated 28.03.2011 for the following :- "3[six]" 74A. Revision :- 1[(1) After any order including an order under this section or any decision in objection is passed under this Act, rules or notifications made thereunder, by any officer or person subordinate to him, the Commissioner may, of his own motion or upon information received by him, call for the record of such order and examine whether - (a) any turnover of sales has not been brought to tax or has been brought to tax at lower rate, or has been incorrectly classified, or any claim is incorrectly granted or that the liability to tax is understated, or (b) in any case, the order is erroneous, in so far as it is prejudicial to the interest of revenue, and after examination, the Commissioner may pass an order to the best of his judgment, where necessary. (2) (a) For the purpose of the examination and passing of the order, the Commissioner may require, by service of notice, the dealer to produce or cause to be produced before him such books of accounts and other documents or evidence as he thinks necessary for the purposes aforesaid. (b) Notwithstanding anything contained to the contrary in section 34, no order under this section shall be passed after the expiry of four years from the end of the year in which the order passed by the subordinate officer has been served on the dealer. (c) Notwithstanding anything contained to the contrary in section 34, where in respect of any order or part of the said order passed by the subordinate officer, an order has been passed by any authority hearing the objection or any appellate authority including the Tribunal or such order is pending for decision in objection or in appeal, or an objection or an appeal is filed, then, whether or not the issues involved in the examination have been decided or raised in the objection or the appeal, the Commissioner may, within five years of the end of the year in which the said order passed by the subordinate officer has been served on the dealer, make a report to the said objection hearing authority or the appellate authority including the Tribunal regarding his examination or the report or the information received by him and the said appellate authority including the Tribunal shall thereupon, after giving the dealer a reasonable opportunity of being heard, pass an order to the best of its judgment, where necessary. (3) If the Commissioner has initiated any proceeding before an appropriate forum against an issue which is decided against the revenue by an order of the Tribunal, then the Commissioner may, in respect of any order, other than the order which is the subject matter of the order of the Tribunal, call for the record, conduct an examination as aforesaid, record his findings, call for the said books of account and other evidence and pass an order as provided for under this section as if the issue was not so decided against the revenue, but shall stay the recovery of the dues including the interest or penalty, insofar as they relate to such issue until the decision by the appropriate forum and after such decision, may modify the order of revision, if necessary. (4) No proceedings under this section shall be entertained on any application made by a dealer or a person. 2[(5) Notwithstanding anything contained in any judgment, decree or order of any court, the provisions of this section shall be deemed to have come into effect with effect from the 1st April, 2005.] 1. Inserted vide THE Delhi Value Added Tax (Second Amendment) Act, 2005. 2. Inserted by the Delhi Value Added Tax (Amendment) Act, 2009 dated 01.01.2010 74B. Rectification Of Mistakes And Review :- (1) Notwithstanding anything contained to the contrary in section 34, the Commissioner may, at any time within four years from the end of the year in which any order passed by him has been served, on his own motion, rectify any mistake apparent on record and shall within the said period or thereafter rectify any such mistake which has been brought to his notice within the said period, by any person affected by such order. (2) The provisions of sub-section (1) shall apply to the rectification of a mistake by the appellate authority or an objection hearing authority as they apply to the rectification of mistake by the Commissioner: Provided that where any matter has been considered and decided in any proceedings by way of objection or appeal or review in relation to any order or part of an order, the authority passing the order on objection, appeal or review, may, notwithstanding anything contained in this Act, rectify the order or part of the order on any matter other than the matter which has been so considered and decided. (3) Where any such rectification has the effect of reducing the amount of the tax or penalty or interest, the Commissioner shall refund any amount due to such person in accordance with the provisions of this Act. (4) Where any such rectification has the effect of enhancing the amount of the tax or penalty or interest or reducing the amount of refund, the Commissioner shall recover the amount due from such person in accordance with the provisions of this Act. (5) Save as provided in the foregoing sub-sections, and subject to such rules as may be prescribed, any assessment or re-assessment made or order passed under this Act or the rules made thereunder by any person appointed under section 66 may be reviewed by such person suo motu or upon an application made in that behalf.] 75. Power Of Commissioner And Other Authorities To Take Evidence On Oath, Etc. :- (1) The Commissioner or any person determining objections under section 74 of this Act, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908) when trying a suit, in respect of the following matters, namely: (a) enforcing the attendance of any person and examining him on oath or affirmation; (b) compelling the production of accounts and documents; and (c) issuing commissions for the examination of witnesses; and any proceeding under this Act before the Commissioner or person determining objections under section 74 shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 and for the purposes of section 196 of the Indian Penal Code, 1860 (45 of 1860). (2) Subject to any rules made in this behalf, the Commissioner or any person determining objections under section 74 of this Act may impound and retain in his custody, any books of accounts or other documents produced before him in any proceedings under this Act until such proceedings are concluded: Provided that the Commissioner or the person determining an objection under section 74 shall not impound any books of accounts or other documents without recording in writing his reasons for so doing 76. Appeals To Appellate Tribunal :- 1[(1) Any person aggrieved by a decision made by the Commissioner under sections 74, 84 and 85 of this Act may appeal to the Appellate Tribunal against such decision: Provided that no appeal may be made against a non-appelable order under section 79 of this Act. Explanation. - The Commissioner does not appeal to the Appellate Tribunal but may make a re- assessment of tax where he is of the opinion that further tax is owed.] (2) Subject to the provisions of section 77 of this Act, no appeal shall be entertained unless it is made within two months from the date of service of the decision appealed against. (3) Every appeal made under this section shall be in the prescribed form, verified in the prescribed manner and shall be accompanied by such fee as may be prescribed. (4) No appeal against an assessment shall be entertained by the Appellate Tribunal unless the appeal is accompanied by satisfactory proof of the payment of the amount in dispute and any other amount assessed as due from the person: Provided that the Appellate Tribunal may, if it thinks fit, for reasons to be recorded in writing, entertain an appeal against such order without payment of some or all of the amount in dispute, on the appellant furnishing in the prescribed manner security for such amount as it may direct: Provided further that no appeal shall be entertained by the Appellate Tribunal unless it is satisfied that such amount as the appellant admits to be due from him has been paid. (5) In proceedings before the Appellate Tribunal - (a) the person aggrieved shall be limited to disputing only those matters stated in the objection; (b) the person aggrieved shall be limited to arguing only those grounds stated in the objection; and (c) the person aggrieved may be permitted to adduce evidence not presented to the Commissioner for good and sufficient reasons. (6) The Appellate Tribunal shall - (a) in the case of an assessment, confirm, reduce, or annul the assessment (including any penalty and interest imposed); (b) in the case of any other decision of the Commissioner, affirm or reject the decision; or (c) pass such other order for the determination of the issue as it thinks fit: Provided that the Appellate Tribunal shall give reasons in writing for its decision which shall include its findings on material questions of fact and the evidence or other material on which those findings were based. (7) The Appellate Tribunal shall use its best endeavours to make a final resolution of the matter before it and for this purpose may make a decision in substitution for the order in dispute, including the exercise or re-exercise of any discretion or power vested in the Commissioner. (8) The Appellate Tribunal shall not set aside an assessment and remit the matter to the Commissioner for a further assessment, unless it has first - (a) advised the aggrieved person of the proposed order; (b) offered the person the opportunity to adduce such further evidence before it as might assist the Appellate Tribunal to reach a final determination. (9) Where the Appellate Tribunal sets aside an assessment and remits the matter to the Commissioner for a further assessment, the Appellate Tribunal shall at the same time order the Commissioner to refund to the person some or all of the amount in dispute: Provided that where no order is made, it shall be presumed that the Appellate Tribunal has ordered the refund of the amount in dispute. (10) Where a person has failed to attend the hearing at the time and place stipulated, the Appellate Tribunal may adjourn the proceedings, strike out the appeal or proceed to make an order determining the objection in the absence of the person. (11) Save as provided in section 81 and sub-section (12), an order passed by the Appellate Tribunal on an appeal shall be final. (12) The Appellate Tribunal may rectify any mistake or error apparent from the record of its proceedings. 2[(13) Any order passed by the Appellate Tribunal may be reviewed suo- motu or upon an application made in that behalf: Provided that before any order which is likely to affect any person adversely is passed, such person shall be given a reasonable opportunity of being heard.] 1. Substituted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005. The previous text was: "(1) Any person aggrieved by a decision made by the Commissioner under section 74 of this Act may appeal to the Appellate Tribunal against such decision: Provided that no appeal may be made against a non-appealable order under section 79 of this Act. Explanation.- The Commissioner does not appeal to the Appellate Tribunal. The Commissioner may make a further assessment of tax where he is of the opinion that further tax is owed." 2. Inserted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005. 77. Extension Of Period Of Limitation In Certain Cases :- (1) The Appellate Tribunal may admit an appeal under section 76 after the period of limitation laid down in that section, if the appellant satisfies the Appellate Tribunal that he had sufficient cause for not preferring the appeal within such period. (2) In computing the period laid down under sections 76 and 81 of this Act, the provisions of sections 4 and 12 of the Limitation Act, 1963 (36 of 1963), shall, so far as may be, apply. (3) In computing the period of limitation prescribed by or under any provision of this Act, or the rules made thereunder, other than sections 76 or 81,any period during which any proceeding is stayed by an order or injunction of any court shall be excluded. 78. Burden Of Proof :- The burden of proving any matter in issue in proceedings under section 74 of this Act, or before the Appellate Tribunal which relates to the liability to pay tax or any other amount under this Act shall lie on the person alleged to be liable to pay the amount. Explanation: The burden of proof in criminal prosecutions is unaffected by this section. 79. Bar On Appeal Or Objection Against Certain Orders :- (1) No objection or appeal shall lie against - (a) a decision of the Commissioner to make an assessment of tax or penalty; (b) a notice requiring a person to furnish a return; (c)1[a notice issued under section 58 and 59 and direction under section 58A of this Act]; (d) a decision of the Commissioner to notify any matter; (e) a notice asking a dealer to show cause why he should not be prosecuted for an offence under this Act; (f) a decision relating to the seizure or retention of books of account, registers and other documents; (g) a decision sanctioning a prosecution under this Act; (h) an interim decision made in the course of any proceedings; (i) a decision of the Commissioner touching on the internal administration of the Value Added Tax authorities;6*** 3[***] 4[(j) an assessment issued by the Commissioner to give effect to an order of the7[Appellate Tribunal or a court; or] 7[(k) a notice served on the person under sub-section (10) of section 84.] (in this Act referred to as "non-appealable orders"). (2) Save as provided in5[clause (j)] of sub-section (1) of this section, nothing in sub-section (1) of this section shall prevent the person from objecting to the amount or the obligation to pay any amount assessed by the Commissioner under section 74 of this Act. 1 . Substituted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 for the words, " a notice issued under section 58 , section 59 of this Act" 2. Inserted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 3. Omitted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 4. Clause (k) relettered as clause (j) by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 5 . Substituted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 for the words, "clause (k)" 6. The word "2[or]" omitted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005. 7. Inserted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005 80. Assessment Proceedings, Etc. Not To Be Invalid On Certain Grounds :- (1) No assessment, notice, summons or other proceedings made or issued or taken or purported to have been made or issued or taken in pursuance of any of the provisions of this Act or under the earlier law shall be invalid or shall be deemed to be invalid merely by reason of any mistake, defect or omission in such assessment, notice, summons or other proceedings, if such assessment, notice, summons or other proceedings are in substance and effect in conformity with or according to the intent and purposes of this Act or any earlier law. (2) The service of any notice, order or communication shall not be called in question if the said notice, order or communication, as the case may be, has already been acted upon by the dealer or person to whom it is issued or which service has not been called in question at or in the earliest proceedings commenced, continued or finalised pursuant to such notice, order or communication. (3) No assessment made under this Act shall be invalid merely on the ground that the action could also have been taken by any other authority under any other provisions of this Act. 81. Appeal To The High Court :- 1[81. Appeal to the High Court (1) An appeal shall He to the High Court from every order passed by the Appellate Tribunal in appeal under this Act, if the High Court is satisfied that the case involves a sub stantial question of law. (2) The Commissioner or the other party aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High Court and such appeal under this sub -section shall be - (a) filed within sixty days from the date on which the order appealed against is received by the Commissioner or2[served upon] the other party. 3[Provided that the High Court may entertain an appeal after the expiry of the period of sixty days, if it is satisfied that there was sufficient cause for no filing it within that period.] (b) in the form of a me morandum of appeal precisely stating therein the sub stantial question of law involved. (3) Where the High Court is satisfied that a sub stantial question of law is involved in any case, it shall formulate that question. (4) The appeal shall be heard only on the question so formulated, and the respondents shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question: Provided that nothing in this sub -section shall be deemed to take away or abridge the power of the court to hear, for reasons to be recorded, the appeal on any other sub stantial question of law not formulated by it, if it is satisfied that the case involves such question. (5) The High Court shall decide the question of taw so formulated and deliver such judgment thereon containing the grounds on which such decision is founded and may award such cost as it deems fit. (6) The High Court may determine any issue which- (a) has not been determined by the Appellate Tribunal; (b) has been wrongly determined by the Appellate Tribunal, by reason of a decision on such question of law as is referred to in sub -section (1). (7) Where an appeal has been filed before the High Court, it shall be heard by a bench of not less than two judges of the High Court, and shall be decided in accordance with the opinion of such judges or of the majority, if any, of such judges. (8) Where there is no such majority, the judges shall stats the point of law upon which they differ and the case shall, then, be heard upon that point only by one or more of the other judges of the High Court and such point shall be decided according to the opinion of the majority of the judges who have heard the case including those who first heard it. (9) Save as other wise provided in this Act, the provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this section.] 1 . Substituted by the Delhi Value Added Tax (Second Amendment) Act, 2005 for the following :- "statement of case to the High court "(1) Within two months from the date of an order passed by the Appellate Tribunal under sub-section (6) of section 76 of this Act, a person aggrieved or the Commissioner may, by application in writing, and accompanied by such fee as may be prescribed, require the Appellate Tribunal to refer to the High Court any question of law arising out of such order, and, subject to the other provisions contained in this section, the Appellate Tribunal shall, within four months of the receipt of such application draw up a statement of the case and refer it to the High Court: Provided that the Appellate Tribunal may, if it is satisfied that the person or the Commissioner was prevented by sufficient cause from presenting the application within the period hereinbefore specified, allow it to be presented within a further period not exceeding one month. (2) If the Appellate Tribunal refuses to state the case which it has been required to do, on the ground that no question of law arises, the person or the Commissioner, as the case may be, may, within one month of the communication of such refusal either withdraw his application (and if he does so, any fee paid shall be refunded), or apply to the High Court against such refusal. (3) If upon receipt of an application under sub-section (2) of this section, the High Court is not satisfied as to the correctness of the refusal of the Appellate Tribunal, it may require the Appellate Tribunal to state the case and refer it, and on receipt of such requisition, the Appellate Tribunal shall state the case and refer it accordingly. (4) If the High Court is not satisfied that the statement in a case referred to it is sufficient to enable it to determine the question so raised thereby, the court may refer the case back to the Appellate Tribunal for the purpose of making such additions thereto or alterations therein as it may direct in that behalf. (5) The High Court upon the hearing of any such case shall decide the question of law raised thereby, and shall deliver its judgment thereon containing the grounds in which such decision is founded, and shall send to the Appellate Tribunal a copy of such judgment under the seal of the court and the signature of the Registrar, and the Appellate Tribunal shall dispose of the case accordingly. (6) Where a reference is made to the High Court under this section, the cost which shall not include the fee referred to in sub-section (1), shall be in the discretion of the court. (7) The payment of the amount of tax, interest or penalty, if any, due in accordance with the order of the Appellate Tribunal in respect of which an application has been made under sub-section (1) of this section shall not be stayed pending the disposal of such application or any reference made in consequence thereof but if such amount is reduced as a result of such reference, the excess tax paid shall be refunded in accordance with the provisions of section 38 of this Act." 2. Inserted vide the Delhi Value Added Tax (Second Amendment) Act, 2005. 3. Inserted by the Delhi Value Added Tax (Amendment) Act, 2010 (Delhi Act 12 0f 2010) vide Notification No. F. 14(5)/LA-2010/1aw1359 dated 31.12.2010 w.e.f. 01.02.2011. 82. Appearance Before Any Authority In Proceedings :- ( 1 ) Any person, who is entitled or required to attend before any authority in connection with any proceedings under this Act, may attend- (a) by a person authorised by him in writing in this behalf, being a relative or a person regularly employed by him; or (b) by a legal practitioner or chartered accountant ,1[or cost accountant]who is not disqualified by or under sub-section (2) ; or (c) by a goods tax practitioner who possesses the prescribed qualifications and is entered in the list, which the Commissioner shall maintain in that behalf, and who is not disqualified by or under sub- section (2) of this section. (2) The Commissioner may, for reasons to be recorded in writing, disqualify for a period from appearing before any such authority, any legal practitioner, chartered accountant or Value Added tax practitioner- (a) who has been dismissed from government service; or (b) who, being a legal practitioner or chartered accountant,1[or cost accountant] is found guilty of misconduct in connection with any proceedings under this Act by an authority empowered to take disciplinary action against the members of the profession to which he belongs; or (c) who, being a Value Added Tax practitioner, is found guilty of such misconduct by the Commissioner. (3) Any person who is disqualified under this section may, within one month of the date of disqualification, appeal to the Government to have the disqualification cancelled. (4) The decision of the Commissioner shall not take effect until one month of the making thereof or when an appeal is preferred, until the appeal is decided. (5) The Commissioner may, at any time, suo motu or on an application made to him in this behalf, revoke any decision made against any person under sub-section (2) of this section and thereupon such person shall cease to be disqualified. Explanation.- A decision made by the Commissioner under this section may also be the subject of an objection under section 74 of this Act. 1 . Inserted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 83. Bar Of Suits In Civil Courts :- No suit shall be brought in any civil court to set aside or modify any assessment made or any order passed under this Act or the rules made thereunder. 84. Determination Of Specific Questions :- (1) If any determinable question arises, otherwise than in proceedings before a court, a person may apply in the prescribed manner to the Commissioner for the determination of that question. (2) Subject to sub-section (3) of this section, an application for the determination of a determinable question may be made in respect of a proposed transaction, a transaction that is being undertaken, or a transaction has been concluded. (3) An application for the determination of a determinable question may not be made after (a) the Commissioner has commenced the audit of the person pursuant to section 58 of this Act; or (b) the Commissioner has issued an assessment for the tax period in which the transaction that is the subject of the determinable question occurred. Explanation.- For the purposes of this sub-section, the Commissioner shall be deemed to have commenced the audit of a person under section 58 of this Act when the Commissioner serves a notice to this effect. (4) For the purposes of this section, the following shall be determinable questions:- (a) whether any person, society, club or association or any firm or any branch or department of any firm is or would be a dealer; (b) whether any dealer is or would be required to be registered under this Act; (c) the amount of the taxable quantum of a dealer for a period; ( d ) whether a transaction is or would be a sale, or requires an adjustment to be made under section 8 of this Act arising out of a sale; (e) whether a transaction is or would be in the nature of works contract, or transfer of right to use any goods; (f) whether a sale is not liable to tax under section 7 of this Act; (g) whether a sale is exempt from tax under section 6 of this Act; (h) the sale price of a transaction; (i) the proportion of the turnover or turnover of purchases of a dealer which arises in a tax period, and the time at which an adjustment to tax or tax credit arises; (j) whether any transaction is or would be the import of goods; (k) the value of any goods imported into Delhi; (l) the rate of tax that is payable on a sale or import of goods and the classification of the goods under the Schedules; (m) whether a transaction is the purchase of goods, or requires an adjustment to be made under section 10 of this Act arising out of a purchase; (n) the amount of any tax credit to which the dealer is entitled in respect of a purchase or import of goods; (o) the amount of any tax credit in respect of any used goods purchased by a dealer; (p) the location of any sale or purchase; (q) the application of a composition scheme in the circumstances of the dealer; or (r) the tax period of a dealer. (5) The Commissioner shall make the determination within such period as may be prescribed. (6) Where (a) the Commissioner fails to make a determination under this section within the time prescribed under sub-section (5) of this section; (b) the person thereafter implements the transaction which is the subject of the application and in the manner described in the application; and (c) the person has, in the application for the determination of the determinable question, indicated the answer to the determinable question which the person believes to be correct (in this section called the "proposed determination"); the Commissioner shall be deemed for the purposes of this Act to have made and issued to the person on the day after the expiry of the prescribed period, a determination of the determinable question in the terms of the proposed determination. (7) The Commissioner may (a) direct that the determination shall not affect the liability of any person under this Act with respect to any transaction effected prior to the determination; (b) limit the period for which the determination will apply; (c) limit the transactions to which the determination will apply; and (d) impose such other limitations or restrictions on the determination as seem appropriate. (8) If any such question arises from any order already passed under this Act or under the Delhi Sales Tax Act, 1975 (43 of 1975) or the Delhi Sales Tax on Works Contract Act, 1999 (Delhi Act 9 of 1999) or the Delhi Tax on Entry of Motor Vehicles into Local areas Act, 1994 (Delhi Act 4 of 1995), as then in force in Delhi, no such question shall be entertained for determination under this section but such question may be raised in an objection or appeal against such order. (9) Where (a) the Commissioner has issued to a person a determination in respect of a particular transaction; and (b) the person implements the transaction based on the determination issued to him under this section and in the manner described in the application; no assessment may be raised by the Commissioner against that person which is inconsistent with the determination and no penalty may be imposed on the person if the determination is later held incorrect. (10) The Commissioner may, by notice served on the person, withdraw or qualify a determination issued under this section but such withdrawal or qualification shall not affect the entitlement of any person to rely on the determination with respect to any transaction or action which he has commenced or which he has completed prior to the withdrawal or qualification. 85. Ruling On General Questions :- (1) The Commissioner may, by notification in the official Gazette, publish his ruling on the answer to any question involving the interpretation of this Act or application of this Act to a class of persons or class of transactions. (2) A ruling issued by the Commissioner under this section may be issued subject to such restrictions and conditions as the Commissioner may deem fit. (3) The ruling shall be treated as coming into effect on the date stated in the ruling (which may be a date prior to the publication of the ruling) or, if no date is stated in the ruling, on the date of publication of the official Gazette. (4) Where (a) the Commissioner has published a ruling in respect of a class of persons or transactions; (b) a person implements a transaction or undertakes any action based on the ruling; (c) the ruling has, at the time of implementing the transaction or undertaking the action, not been withdrawn by the Commissioner; and (d) according to the terms of the ruling, the ruling purports to apply to the transaction or action undertaken by the person; no assessment which is inconsistent with the ruling, may be raised by the Commissioner against that person and no penalty may be imposed on the person if the ruling is later held incorrect. Explanation.- A person may rely on the Commissioners ruling or on the determination made under section 84 of this Act. (5) The Commissioner may, by notification published in the official Gazette, withdraw or qualify a ruling already issued under this section but such withdrawal or qualification shall not affect the entitlement of any person to rely on the ruling with respect to any transaction or action commenced or completed by him prior to such withdrawal or qualification. CHAPTER 13 PENALTIES AND OFFENCES 86. Penalties :- (1) In this section "tax deficiency" means the difference between the tax properly payable by the person in accordance with the provisions of this Act and the amount of tax paid by the person in respect of a tax period. (2) The Government may, from time to time, if it deems it necessary, vary the amount of any penalty due under this section by a notification to that effect in the official Gazette: Provided that any penalty which is increased under this section shall have effect only for offences or failures occurring after the date of notification. Provided further that the penalty imposed under this section can be remitted where a person is able to prove existence of a reasonable cause for the act or omission giving rise to penalty during objection proceedings under section 74 of this Act. (3) Where two or more penalties arise under this Act in respect of the same conduct of a person, the person shall be liable to pay only the greater penalty. 1[(4) Where a person who is required to be registered under this Act has failed to apply for registration within one month from the day on which the requirement arose, the person shall be liable to pay, by way of penalty, an amount equal to one thousand rupees per day from the day immediately following the expiry of the said period until the person makes an application for registration in the prescribed form, containing such particulars and information and accompanied by such fee, security and other documents as may be prescribed: Provided that the amount of penalty payable under this sub-section shall not exceed one lakh rupees.] (5) If, a registered dealer fails to comply with the provisions of sub- section (1) of section 21 of this Act, the person shall be liable to pay by way of penalty, a sum of one hundred rupees per day of default subject to a maximum of five thousand rupees. (6) If a registered dealer - (a) fails to comply with the provisions of sub-section (2) of section 22 of this Act; or (b) fails to surrender his certificate of registration as provided in sub- section (7) of section 22 of this Act; the registered dealer shall be liable to pay by way of penalty a sum equal to one hundred rupees for every day of default subject to a maximum of five thousand rupees. (7) If any person falsely represents that he is registered as a dealer under this Act, he shall be liable to a penalty equal to the amount of tax wrongly collected or one lakh rupees, whichever is the greater. (8) Where a person - (a) has applied for registration under sub-section (4) of section 18 of this Act; (b) has been registered; and (i) has failed to undertake activities which would make the person a dealer within the period specified in his application; or (ii) has failed to comply with any of the restrictions or conditions subject to which such registration was granted, the person shall be liable to pay a penalty of ten thousand rupees. 2[(9) If a person required to furnish a return under Chapter V of this Act - (a) fails to furnish any return by the due date; or (b) fails to furnish with a return any other document that is required to be furnished with the return; or (c) being required to revise a return already furnished, fails to furnish the revised return by the due date; the person shall be liable to pay, by way of penalty, a sum of one hundred rupees per day from the day immediately following the due date until the failure is rectified: Provided that the amount of penalty payable under this sub-section shall not exceed ten thousand rupees.] (10) Any person who - (a) furnishes a return under this Act which is false, misleading or deceptive in a material particular; or (b) omits from a return furnished under this Act any matter or thing without which the return is false, misleading or deceptive in a material particular; shall be liable to pay, by way of penalty, a sum of ten thousand rupees or the amount of the tax deficiency, whichever is the greater. (11) Any dealer who - (a) has claimed tax credit under section 14 to which he is not entitled; or (b) has claimed a greater tax credit under section 14 than is allowed; shall be liable to pay, by way of penalty, an amount equal to the amount of tax credit so claimed or ten thousand rupees, whichever is the greater. (12) Where a tax deficiency arises in relation to a person, the person shall be liable to pay by way of penalty, a sum of one hundred rupees per week, whichever is higher, for the period of default.- (13) Where a person is required under this Act to - (a) prepare records or accounts; or (b) prepare records or accounts in a prescribed manner; or (c) retain records or accounts; and the person - (i) fails to prepare the required records and accounts; or (ii) fails to prepare records and accounts in the prescribed manner; or (iii) fails to retain the records and accounts for the prescribed period; the person shall be liable to pay by way of penalty a sum of fifty thousand rupees or twenty per cent of the tax deficiency, if any, whichever is greater. (14) Any person who fails to comply with the requirement under sub- section (2) or sub-section (3) of section 59 of this Act shall be liable to pay, by way of penalty, a sum of fifty thousand rupees. (15) Where a person who is required to prepare records and accounts under this Act, prepares records and accounts in a manner that is false, misleading or deceptive, the person shall be liable to pay, by way of penalty, a sum of one lakh rupees or the amount of the tax deficiency, if any, whichever is greater. (16) Where a person - (a) has issued a tax invoice or retail invoice with incomplete or incorrect particulars; or (b) having issued a tax invoice or retail invoice, has failed to account it correctly in his books of account; the person shall be liable to pay, by way of penalty, an amount of fifty thousand rupees or twenty percent of the tax deficiency, if any, whichever is greater. (17) Where a person who is not authorised under this Act to issue a tax invoice has issued a tax invoice for a sale, the person shall be liable to pay, by way of penalty, an amount of one lakh rupees or the tax deficiency, if any, whichever is greater. (18) If any dealer liable to have his accounts audited under section 49 of this Act fails to furnish a true copy of such report within the prescribed time , the person shall be liable to pay, by way of penalty, a sum of ten thousand rupees. (19) Where goods are being carried by a transporter without the documents or without proper and genuine documents or without being properly accounted for in the documents referred to in sub-section(2) of section 61 of this Act, the transporter shall be liable to a penalty equal to the amount of tax payable on such goods. (20) Any person who - (a) makes a statement to the Commissioner which is false, misleading or deceptive in a material particular; or (b) omits from a statement made to the Commissioner any matter or thing without which the statement is false, misleading or deceptive in a material particular; the person shall be liable to pay by way of penalty a sum of one lakh rupees, or the amount of the tax deficiency, whichever is the greater. Explanation.- The liability to pay a penalty and the amount of the penalty may be the subject of an objection under section 74 of this Act. 3[(21) Where a casual trader who is required to be registered under this A ct has failed to apply for registration within stipulated period, the casual trader shall be liable to pay, by way of penalty, an amount equal to five thousand rupees per day, from the day immediately following the expiry of the due date until the person makes an application for registration under this Act : Provided that the amount of penalty payable under this sub-section shall not exceed one lakh rupees. (22) If a casual trader required to furnish a return under this Act- (a) fails to furnish any return by the due date ; or (b) fails to furnish with a return any other document that is required to be furnished with the return ; the person shall be liable to pay, by way of penalty, a sum of one thousand rupees per day from the day immediately following the due date until the failure is rectified: Provided that the amount of penalty payable under this sub-section shall not exceed ten thousand rupees. (23) Where any person who, whether as principal, agent or in any other capacity organizes any exhibition- cum-sale in Delhi and fails - (a) to furnish any information in respect of the goods brought or kept in stock or sold by any participant before or during or after the exhibition - cum-sale; or (b) to ensure that all such participants in the exhibition-cum-sale have obtained registration under this Act and paid due tax ; or (c) to permit inspection of the business premises or goods or account and records of the participants ;or (d) to permit inspection of the accounts and records of the organizer in respect of the exhibition-cum-sale ; such person shall be liable to pay, by way of penalty, a sum equal to fifty thousand rupees or a sum equal to the amount of tax payable on such goods if such goods were sold in Delhi, whichever is greater.] 1. Substituted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005. The previous text was : "(4) Where a person who is required to be registered under this Act has failed to apply for registration within one month from the day on which the requirement arose, the person shall be liable to pay, by way of penalty, an amount equal to one thousand rupees per day, from the day on which the requirement arose until the person makes an application for registration in the prescribed form, containing such particulars and information and accompanied by such fee, security and other documents as may be prescribed: Provided that the amount of penalty payable under this sub-section shall not exceed one lakh rupees." 2. Substituted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005. The previous text was : "(9) If a person required to furnish a return under Chapter V of this Act - (a) fails to furnish any return by the due date; or (b) fails to furnish with a return any other document that is required to be furnished with the return; or (c) being required to revise a return already furnished, fails to furnish the revised return by the due date; the person shall liable to pay by way of penalty a sum of one hundred rupees per day from the day on which the requirement arose until the failure is rectified: Provided that the amount of penalty payable under this sub-section shall not exceed ten thousand rupees." 3. Inserted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005. 87. Automatic Mitigation And Increase Of Penalties :- (1) Where as a result of any proceedings the amount of tax with respect t o which a penalty was levied has been wholly reduced, the penalty levied shall be cancelled and if the penalty has been paid, it shall be refunded. (2) If - (a) a person is liable to pay a penalty under1[***]sub-section (12) of section 86 of this Act; and (b) the person voluntarily discloses to the Commissioner in writing the existence of the tax deficiency before the Commissioner informs the person that an audit of the persons tax obligations is to be carried out; the amount of the penalty otherwise due shall be reduced by eighty per cent of the penalty. (3) If - (a) a person is liable to pay a penalty under1[***]sub-section (12) of section 86 of this Act; and (b) the person voluntarily discloses to the Commissioner in writing the existence of the tax deficiency after the Commissioner informs the person that an audit of the persons tax obligations is to be carried out; the amount of the penalty due shall be reduced by fifty per cent of the penalty. (4) If - (a) a person is liable to pay a penalty under1[***]sub-section (12) of section 86 of this Act; (b) the tax deficiency arose because the person treated this Act as applying to the person in a particular way; and (c) the decision to adopt that treatment was made by the person relying on a determination given to the person by the Commissioner under section 84 of this Actor a ruling issued by the Commissioner under section 85 of this Act; the amount of the penalty otherwise due shall be reduced to nil. (5) Where - (a) penalty under this Act has been assessed; (b) the penalty has not been remitted in full after objection; and (c) the person is subsequently assessed to a further penalty in respect of the same or a substantially similar failure occurring on another occasion (in this section called the "subsequent offence"); the penalty otherwise due under this Act shall be increased by - (i) in the case of the first subsequent offence, fifty per cent of the specified penalty; and (ii) in the case of the second and any further subsequent offence, one hundred per cent of the specified penalty. 1. The words ,brackets and letters "clause (b), (c) or (d) of" omitted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005. 88. Relationship To Assessment And Impact On Criminal Penalties Assessment :- (1) The penalties specified under this Act are owed notwithstanding that no assessment of tax owed under this Act has been made. (2) Any penalty imposed under this Act shall be without prejudice to any prosecution for any offence under this Chapter. 89. Offences And Criminal Penalties :- (1) Whoever, (a) not being a registered dealer, falsely represents that he is or was a registered dealer at the time when he sells or buys goods; (b) knowingly keeps false account or does not keep the account of the value of the goods bought or sold by him in contravention of section 48,; or (c) issues to any person a false invoice, bill, cash-memorandum, voucher or other document which he knows or has reason to believe to be false; shall, on conviction, be punished with rigorous imprisonment for a term which may extend to six months and with a fine. (2) Whoever, knowingly (a) furnishes a false return; (b) produces before the Commissioner, false bill, cash-memorandum, voucher, declaration, certificate, tax invoice or other document for claiming deduction on tax credit; or ( c ) produces false accounts, registers or documents or knowingly furnishes false information; shall (i) in case where the amount of tax which could have been evaded if the false return, bill, cash-memorandum, voucher, declaration, certificate, tax invoice or other document for claiming deduction on tax credit, accounts, registers or documents or false information, as the case may be, had been accepted as true exceeds fifty thousand rupees, on conviction, be punished with rigorous imprisonment for a term which may extend to six months ; and (ii) in any other case, with rigorous imprisonment for a term which may extend to six months and with a fine. (3) Whoever, willfully attempts, in any manner whatsoever, to evade payment of tax, penalty or interest or all of them under this Act, shall, on conviction, be punished (a) in any case where the amount involved exceeds fifty thousand rupees during the period of a year, with rigorous imprisonment for a term which may extend to six months and with a fine; and (b) in any other case, with rigorous imprisonment for a term which may extend to three months and with a fine. (4) Whoever (a) carries on business as a dealer without being registered in willful contravention of sub-section (1) of section 18 of this Act; (b) fails without sufficient cause to furnish any information required under section 21 of this Act; (c) fails to surrender his certificate of registration as provided in sub- section (7) of section 22 of this Act; (d) fails without sufficient cause to furnish any returns as required under section 27 of this Act by the date or in the manner prescribed; (e) without reasonable cause, contravenes any of the provisions of section 40 of this Act; (f) without sufficient cause fails to issue invoice as required under section 50 of this Act; (g) fails without sufficient cause, when directed so to do under section 48 of this Act to keep any accounts or record, in accordance with the directions; (h) fails without sufficient cause, to comply with any requirements made of him under section 59 of this Act, or obstructs any officer making inspection or search or seizure under sections 60 and 61 of this Act; ( i ) obstructs or prevents any officer performing any function under Chapter X of this Act; (j) being owner in charge of a goods vehicle fails, neglects or refuses to comply with any of the requirements contained in section 61 of this Act; or (k) interferes with or obstructs the Commissioner or any officer exercising any other power conferred under this Act; shall, on conviction, be punished with imprisonment for a term which may extend to six months and with a fine. (5) Whoever aids or abets any person in the commission of any act specified in sub-sections (1) to (3) of this section shall, on conviction, be punished with rigorous imprisonment which may extend to six months, and with a fine. (6) Whoever commits any of the acts specified in sub-sections (1) to (5) of this section and the offence is a continuing one under any of the provisions of these sub-sections, shall, on conviction, be punished with a fine of not less than one hundred rupees per day during the period of the continuance of the offence, in addition to the punishments provided under this section. (7) Notwithstanding anything contained in sub-sections (1) to (5) of this section, no person shall be proceeded under these sub-sections if the total amount involved is less than two hundred rupees during the period of a year. (8) Where a dealer is accused of an offence specified in sub-sections (1), (2) or (3) or in clauses (a), (b), (c), (d), (e), (f), (g), (h) and (i) of sub- section (4), or sub-section (6) of this section the person deemed to be the manager of the business of such dealer under section 95 shall also be deemed to be guilty of such offence, unless he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission thereof. 90. Offences By Companies, Etc. :- (1) Where an offence under this Act or the rules has been committed by a company, every person who, at the time the offence was committed, was in charge of, and was responsible to the company for the conduct of the business of the company, as well as the company shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: Provided that nothing contained in this sub-section shall render any such person liable to any punishment provided in this Act if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence. (2) Notwithstanding anything contained in sub-section (1) of this section, where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explanation.- For the purpose of this section (a) "company" means a body corporate, and includes a firm or other association of individuals; and (b) "director" in relation to a firm means a partner in the firm. (3) Where an offence under this Act has been committed by a Hindu undivided family, the Karta thereof shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: Provided that nothing contained in this sub-section shall render the Karta liable to any punishment if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence: Provided further that where an offence under this Act has been committed by a Hindu undivided family and it is proved that the offence has been committed with the consent or connivance of or is attributable to any neglect on the part of any adult member of the Hindu undivided family, such member shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly 91. Cognizance Of Offences :- (1) No court shall take cognizance of any offence under this Act or rules made thereunder except with the previous sanction of the Commissioner, and no court inferior to that of a Metropolitan Magistrate shall try any such offence. (2) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974) all offences punishable under this Act or the rules made thereunder shall be cognizable and bailable. 92. Investigation Of Offences :- (1) Subject to such conditions as may be prescribed, the Commissioner may authorise either generally or in respect of a particular case or class of cases any officer or person subordinate to him to investigate all or any of the offences punishable under this Act. (2) Every officer or person so authorised shall, in the conduct of such investigation, exercise the powers conferred by the Code of Criminal Procedure, 1973 (2 of 1974) upon an officer in charge of a police station for the investigation of a cognizable offence. 93. Compounding Of Offences :- (1) The Commissioner may, before or after the institution of proceedings for any offence punishable under sub-section (4) of section 89 of this Act or under any rules made under this Act, accept from any person charged with such offence by way of composition of offence, a sum not exceeding fifty thousand rupees or a sum not exceeding three times the amount of tax which would thereby have been avoided, whichever is higher. ( 2 ) On payment of such sum as may be determined by the Commissioner under sub-section (1) of this section, no further proceedings shall be taken against such person in respect of the same offence 94. Chapter Xxxvi Of The Code Of Criminal Procedure, 1973, Not To Apply To Certain Offences :- Nothing in Chapter XXXVI of the Code of Criminal Procedure, 1973 (2 of 1974) shall apply to (a) any offence punishable under this Act; or (b) any other offence which under the provisions of that Code may be tried along with such offence; and every offence referred to in clause (a) or clause (b) may be taken cognizance of by the court having jurisdiction under this Act as if the provisions of that Chapter were not enacted CHAPTER 14 MISCELLANEOUS 95. Dealer To Declare The Name Of Manager Of Business And Permanent Account Number :- (1) Every dealer being a Hindu undivided family or an association of persons or club or society or firm or company or any person or body who is engaged in business as the guardian or trustee or otherwise on behalf of another person, and who is liable to pay tax under this Act, shall, within the period prescribed, furnish a declaration in the manner prescribed, stating the name of the person or persons who shall be deemed to be the manager or managers of such persons business for the purposes of this Act. (2) The declaration furnished under sub-section (1) may be revised from time to time as required. 1[(3) Every dealer liable to pay tax under this Act who is liable to obtain a Permanent Account Number (PAN) under the Income Tax Act, 1961 (43 of 1961), shall communicate to the Commissioner, in the prescribed time and manner, the said number if he has obtained the same and, in any other case, shall state whether he has applied for the same and provide the details of the application. (4) Any person who fails to furnish a declaration or, as the case may be, a revised declaration as provided in sub-section (1) and sub-section (2) of this section or fails to communicate the permanent account number obtained under the Income Tax Act, 1961 (43 of 1961) or as the case may be, fails to state, whether he has applied for the same and fails to provide the details of the application, as provided in sub-section (3) of this section, shall be liable to pay by way of penalty, a sum of ten thousand rupees.] 1. Inserted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005. 96. Service Of Notice When Family Is Disrupted Or Firm Is Dissolved :- (1) Where a Hindu undivided family has been partitioned, notices under this Act shall be served on the person who was the last manager of the Hindu undivided family, or if such person cannot be found, then, on all adults who were members of the Hindu undivided family, immediately before the partition. (2) Where a firm or an association of persons is dissolved, notices under this Act may be served on any person who was a partner (not being a minor) of the firm, or member of the association, as the case may be, immediately before its dissolution. 97. Service Of Notice In The Case Of Discontinued Business :- Where an assessment is to be made in respect of business which has been discontinued, a notice under this Act shall be served in the case of a firm or an association of persons or any person who was a member of such firm or association at the time of its discontinuance or in the case of a company on the principal officer thereof. 98. Returns, Etc. To Be Confidential :- (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this Act, other than proceedings before a criminal court, shall, save as provided in sub-section (3), be treated as confidential, and notwithstanding anything contained in the Indian Evidence Act, 1872 (1 of 1872), no court shall, save as aforesaid, be entitled to require any servant of the Government to produce before it any such statement, return, account, document or record or any part thereof, or to give evidence before it in respect thereof. (2) If, save as provided in sub-section (3), any servant of the Government discloses any of the particulars referred to in sub-section (1), he shall be punishable with imprisonment which may extend to six months, and shall also be liable to a fine. (3) Nothing in this section shall apply to the disclosure (a) of any of the particulars referred to in sub-section (1) for the purposes of investigation or prosecution under this Act or the Indian Penal Code 1860 (45 of 1860) or any other enactment for the time being in force; (b) of such facts to an officer of the Central Government or any State Government as may be necessary for verification of such facts or for the purposes of enabling that Government to levy or realise any tax imposed by it; (c) of any such particulars where such disclosure is occasioned by the lawful employment under this Act of any process for the service of any notice or the recovery of any demand; (d) of any such particulars to a civil court in any suit or proceeding to which the Government or any goods tax authority is a party and which relates to any matter arising out of any proceeding under this Act or under any other law for the time being in force authorising any goods tax authority to exercise any powers thereunder; (e) of any such particulars by any public servant where the disclosure is occasioned by the lawful exercise by him of his powers under the Indian Stamp Act, 1899 (2 of 1899) to impound an insufficiently stamped document; (f) of any such particulars to the Reserve Bank of India as are required by that Bank to enable it to compile financial statistics of international investment and balance of payment; (g) of any such particulars to any officer appointed by the Comptroller and Auditor-General of India for purpose of audit of tax receipts or refunds; (h) of any such particulars relevant to any inquiry into a charge of misconduct in connection with income-tax proceedings against a legal practitioner or chartered accountant, to the authority empowered to take disciplinary action against members of the profession to which he belongs; (i) of such particulars to the officers of the Central Government or any State Government for such other purposes, as the Government Governor may, by general or special order, direct; or (j) of any information relating to a class of dealers or class of transactions, if, in the opinion of the Commissioner it is desirable in the public interest to publish such information 99. Publication And Disclosure Of Information In Respect Of Dealers And Other Persons In Public Interest :- (1) Notwithstanding anything contained in this Act, if the Government is of the opinion that it is necessary or expedient in the public interest to publish or disclose the names of any dealers or other persons and any other particulars relating to any proceedings under this Act in respect of such dealers and persons, it may publish or disclose or cause to be published or disclosed such names and particulars in such manner as it thinks fit. (2) No publication or disclosure under this section shall be made in relation to any tax levied or penalty imposed or interest levied or any conviction for any offence connected with any proceeding under this Act, until the time for presenting an appeal to the appropriate appellate body has expired without an appeal having been presented or the appeal, if presented has been disposed of. Explanation - In the case of a firm, company or other association of persons, the names of the partners of the firm, the directors, managing agents, secretaries, treasurers or managers of the company or the members of the association, as the case may be, may also be published or disclosed, if, in the opinion of the Government, the circumstances of the case justify it. 100. Power To Collect Statistics :- (1) If the Commissioner considers that for the purposes of the better administration of this Act it is necessary so to do, he may by notification in the Official Gazette, direct that statistics be collected relating to any matter dealt with, by or in connection with this Act. (2) Upon such direction being made, the Commissioner or any person or persons authorised by him in this behalf may call upon all dealers or any class of dealers or persons to furnish such information or statements as may be stated therein relating to any matter in respect of which statistics are to be collected and the form in which the persons to whom or, the authorities to which, such information or returns should be furnished, the particulars which they should contain, and the intervals in which such information or returns should be furnished, shall be such as may be prescribed: Provided that the call for information may be made by notification in the official Gazette, by notice in newspapers or in such other manner as, in the opinion of the Commissioner or the said person, is best calculated to bring to the attention of dealers and other persons. (3) Without prejudice to the generality of the foregoing provisions, the Government may by rules provide that every dealer or, as the case may be, any class of dealer shall furnish such statements as may be prescribed, with the self assessment, and different provisions may be made for different classes of dealers 100A. Automation :- 1[100A. Automation (1) The Government may, by notification in the official Gazette, provide that the provisions contained in the Information Technology Act, 2000 (21 of 2000), as amended from time to time, and the rules made and directions given under that Act, including the provisions relating to d i g i t a l signatures, electronic governance, attributation, acknowledgement and dispatch of electronic records, secure electronic records and secure digital signatures and digital signature certificates as are specified in the said notification, shall , insofar as they may, as far as feasible, apply to the procedures under this Act. (2) Where a notice or communication is prepared on any automated data processing system and is properly served on any dealer or person, then, the said notice or communication shall not be required to be personally signed by the Commissioner or any other officer subordinate to him, and the said notice or communication shall not be deemed to be invalid only on the ground that it is not personally signed by the Commissioner.] 1. Inserted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005. 101. Setting Up Of Check-Posts And Barriers :- The Government may, by notification in the official Gazette, set up check-posts or barriers, or both, at any place in Delhi with a view to preventing evasion of tax and other dues payable under this Act. 102. Power To Make Rules :- (1) The Government may, by notification in the official Gazette, make rules for carrying out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for : (a) documents, testimony or other evidence constituting adequate proof under this Act, (b) services which may constitute business under clause (i) of sub-clause (d) of sub section (1) of section 2 of this Act; (c) activities referred to under clause (ii) of sub-clause (1) of section 2 of this Act; (d) tax period referred to under sub-clause (zi) of sub-section (1) of section 2 of this Act; (e) time within which the return may be furnished; (f) the further period referred to under sub-section (6) of section 3 of this Act; (g ) the conditions and method subject to which the amount to be included in the turnover of a dealer engaged in works contract may be determined under section 5 of this Act; (h) conditions subject to which the dealers specified under the Fifth Schedule may be exempt from payment of tax under section 6 of this Act; 1[(ha) the conditions subject to which a dealer can make adjustments to tax in relation to the sale of goods under section 8 of this Act] (i) the method to be used by a dealer to calculate the amount of tax credit under section 9 or section 10 of this Act; (j) the time at which the turnover, turnover of purchase or adjustment of tax or tax credit may arise under sub-section (4) of section 12 of this Act; (k) form of statements, manner, conditions and restriction subject to which credit may be claimed for stock brought forward during transition under section 14 of this Act; (l) the circumstances and the conditions subject to which, a dealer may be permitted to pay tax by way of composition under section 16 of this Act; 1[(la) the procedure and forms relating to casual dealers under section 16A of this Act] (m) the procedure for and other matters incidental to registration of dealers under section 19 of this Act; (n) form in which the statement of trading stock is to be furnished under sub-section (2) of section 20 of this Act; (o) the amount of tax credit allowed to a dealer under sub-section (3) of section 20 of this Act; (p) matters relating to amendment of registration certificate under section 21 of this Act; (q) matters relating to cancellation of registration certificate under section 22 of this Act; (r) the conditions, amount, manner, time within which and other matters incidental to the security required under section 25 of this Act; (s) the manner in which, the time by when, the information to be included and the form in which the returns under section 26 or section 27 of this Act are to be furnished; (t) the manner in which any tax, interest, penalty or any other amount due under this Act is to be paid; (u) the restrictions and conditions subject to which and the manner and the time within which the application for refund may be made under section 41 of this Act; 2[(ua) the manner and the form in which the recovery certificate under section 43 of this Act is to be served and the amount mentioned in the said certificate is to be recovered;] (v) the manner and form in which the accounts and records are to be prepared under subsection (3) of section 48 of this Act; (w) the turnover, the form of the audit report, the particulars to be set forth in such report and the time of furnishing such report under section 49 of this Act; (x) the amount referred to in sub-section (4) of section 50 or the conditions and restrictions referred to in sub-section (8) of section 50 of this Act; (y) the particulars to be contained in the debit or credit notes under section 51 of this Act; (z) the conditions subject to which the Commissioner may require any person to produce records, books of account, registers and other documents, answer questions or prepare and furnish additional information under sub-section (2) of section 59 of this Act; (za) records that an owner or person in charge of a goods vehicle shall carry with him in respect of the goods carried in the goods vehicle under sub-section (2) of section 61 of this Act and form, manner and amount of security under sub-section (5) of section 61 of this Act; (zb) the manner in which an auction of goods or a goods vehicle shall be carried out under section 63 of this Act; (zc) the restrictions and conditions subject to which the Commissioner may delegate his powers, and the form of evidence of such delegation under section 68 of this Act; (zd) amount of fine prescribed under sub-section (5) of section 70 of this Act; 3[(ze) the form and manner in which an objection under section 74 of this Act or an application for review under section 74B of this Act may be filed and the fee payable in respect thereof;] (zf) the form and manner in which appeals may be filed under section 76 of this Act, the manner in which such appeals shall be verified and the fees payable in respect thereof; (zg) amount of fee under section 81 of this Act; (zh) qualifications to be possessed by a Value Added Tax practitioner under section 82 of this Act; (zi) manner in which an application may be made and the period within which the determination shall be made under section 84 of this Act; (zj) conditions subject to which, the Commissioner may authorise any officer or person subordinate to him to conduct investigations under section 92 of this Act; (zk) period within which and the manner in which5[the declaration or the communication] under section 95 of this Act is to be furnished; (zl) the manner in which, and the time within which, applications shall be made (including fees payable in respect thereof), information furnished, securities given and notices served under this Act; (zm) any other matter which is required to be, or may be, prescribed. 4[(2A) Without prejudice to any provision made in this behalf, any rule made under this Act may be made so as to be retrospective to any date not earlier than the date of commencement of this Act: Provided that no rule shall be given effect retrospectively if it would have the effect of prejudicially affecting the interests of a dealer.] (3) In making any rules under this section, the Government may direct that a breach thereof shall be punishable with fine not exceeding five thousand rupees and, when the offence is a continuing one, with a fine not exceeding two hundred rupees per day during the continuance of such offence. (4) Every rule made under this Act shall be laid, as soon as may be after it is made, before the Legislative Assembly of Delhi, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, the House agrees in making any modification in the rule or the House agrees that the rule should not be made, the rule shall have effect only in such modified form or be of no affect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule. 1. Inserted by THE DELHI VALUE ADDED TAX(AMENDMENT) Act, 2005 . 2. Inserted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005. 3 . Substituted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005 for the words " (ze) the form and manner in which an objection may be made under section 74 of this Act." 4. Inserted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005. 5 . Substituted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005 for the words "the declaration". 103. Power To Amend Schedules :- 3[(1) If the Government is of opinion that it is expedient in the interest of general public so to do, it may, by notification in the Official Gazette, add to, or omit from, or otherwise amend, the First, the Second, the Third, the Fourth, the Fifth, the Sixth, or the Seventh Schedules, either retrospectively or prospectively, and thereupon the said Schedules shall be deemed to have been amended accordingly: Provided that no such amendment shall be made retrospectively if it would have the effect of prejudicially affecting the interests of a dealer. (2) The Commissioner may, on the recommendation of the Ministry of External Affairs, Government of India, if he is of opinion that it is expedient in the interest of general public so to do, by a notification in the Official Gazette, add to, or omit from, or otherwise amend, the Sixth Schedule] 1. Inserted vide The Delhi Value Added Tax (Second Amendment) Act, 2005. 2. Substituted vide The Delhi Value Added Tax (Second Amendment) Act, 2005 for the words " prospectively" 3. Substituted by the Delhi Value Added Tax (Amendment) Act, 2009 dated 01.01.2010 for the following: "If the Government is of opinion that it is expedient in the interest of general public so to do, it may, by notification in the official Gazette, add to, or omit from, or otherwise amend, the First, the Second, the Third, the Fourth, the Fifth, the Sixth, or the Seventh Schedules,2[ either retrospectively or prospectively] , and thereupon the said Schedules shall be deemed to have been amended accordingly. 1[ Provided that no such amendment shall be made retrospectively if it would have the effect of prejudicially affecting the interests of a dealer.] 104. Power To Remove Difficulties :- (1) If any difficulty arises in giving effect to the provisions of this Act, the Government may, by general or special order published in the official Gazette, make such provisions not inconsistent with the provisions of this Act as appear to it to be necessary or expedient for the removal of the difficulty. Provided that no such order shall be made after the expiration of two years from the commencement of this Act. (2) Every order made under sub-section (1) of this section shall be laid, as soon as may be after it is made, before the Legislative Assembly of Delhi. 105. Application To Sales And Purchases :- (1) The tax imposed by section 3 applies to every - (a) sale, including an instalment sale and hire purchase of goods, made on and after 1st April, 2005; (b) sale in the form of the transfer of a right to use goods, to the extent that the right to use goods is exercised after 1st April, 2005. (2) Tax credits arising under section 9 shall be allowed only for - (a) a purchase, including a purchase under an instalment sale and hire purchase of goods, made on and after 1st April, 2005; and (b) a purchase occurring in the form of the acquisition of a right to use goods, to the extent that the right to use goods is exercised after 1st April 2005. Explanation.- This provision does not prevent the person claiming the special tax credit allowed under section 14 of this Act. (3) Where an amount is paid or received prior to 1st April, 2005 in respect of a sale or purchase occurring after 1st April, 2005, and the person calculates his turnover or turnover of purchases based on amounts paid and received, the amount shall be treated as forming part of the persons turnover or turnover of purchases in the tax period in which the sale occurs. 1[(4) Where a dealer registered under the repealed Delhi Sales Tax on Works Contract Act, 1999 (Delhi Act 9 of 1999) (hereinafter referred to in this sub-section as "the repealed Act"), is liable to pay tax under this Act, and has at any time prior to the 1st day of April, 2005 entered into any works contract, where the total contract value was inclusive of the tax payable under the repealed Act, and the execution of the said work contract has continued after the 1st day of April, 2005, then the liability of the dealer to pay tax under this Act shall be discharged at the rates applicable under this Act, and the liability so discharged in respect of the said contract shall not exceed the liability which would have accrued under the repealed Act if it had continued to be in force and in the case of a dealer who had opted for composition of tax under the repealed Act, the liability under this Act in respect of a contract where the execution h a s started before the 1st day of April, 2005 and has continued thereafter shall not exceed the sum which would have been payable by way of composition in respect of the said contract under the repealed Act if it had continued to be in force: Provided that the provisions of this sub-section shall be valid up to the 31st day of March, 2007: Provided further that the provisions of this sub-section shall not apply where the contract value has been changed on account of increased liability under this Act: Provided also that the provisions of this sub-section shall apply only if there was no provision in the contract for revising the value of the contract on account of the change of tax liability.] 1. Inserted vide THE DELHI VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2005. 106. Repeal And Savings :- (1) The Delhi Sales Tax Act, 1975 (Act 43 of 1975), the Delhi Tax on Entry of Motor Vehicles into Local Areas Act, 1994 ( Delhi Act 4 of 1995), the Delhi Sales Tax on Works Contract Act, 1999 (Delhi Act 9 of 1999) and the1[Delhi Sales Tax on Right to Use Goods Act, 2002 (Delhi Act 13 of 2002)] as in force in (referred to in this section as the "said Acts"), are hereby repealed. (2) Notwithstanding sub-section (1) of this section, such repeal shall not affect the previous operation of the said Acts or any right, title, entitlement, obligation or liability already acquired, accrued or incurred thereunder. (3) For the purposes of sub-section (2) of this section, anything done or any action taken including any appointment, notification, notice, order, rule, form or certificate in the exercise of any powers conferred by or under the said Acts shall be deemed to have been done or taken in the exercise of the powers conferred by or under this Act, as if this Act were in force on the date on which such thing was done or action was taken, and all arrears of tax and other amounts due at the commencement of this Act may be recovered as if they had accrued under this Act. 1. Substituted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 for the words,brackets and figures "Delhi Sales Tax on Transfer of Right to use Goods Act ,2002(Delhi Act 13 of 2002) " SCHEDULE 1 FIRST SCHEDULE (See section 6) List of Exempted Commodities S No. COMMODITY 1. Manually operated or animal driven agricultural implements, their spare parts, components and accessories. [2. Aids and implements used by handicapped persons, that is to say, (i) Orthopaedic or fracture appliances (ii) Artificial joints and Artificial parts of the body (iii) Frequency modulated hearing aid system used for hearing by handicapped persons (iv) Parts and accessories of hearing aids (v) Wheel chairs for invalids, whether or not mechanically propelled (including motorized) and their parts and accessories (vi) Braille typewriters whether electric or non electric Braille Paper] 3. [Aquatic feed, poultry feed and cattle feed including grass, hay and straw, supplement and husk of pulses ,concentrates and additives wheat bran and de-oiled cake] 4. Betel leaves 5. [Books, periodicals and journals including maps, charts and globes] 6. Charakha, Ambar Charakha, handlooms and handloom fabrics and Gandhi Topi. 7. Charcoal 8. Coarse grains other than paddy, rice and wheat 9. Condoms and Contraceptives 10. [Cotton and silk yarn in hank and cone] 11. Curd, Lussi, butter milk and separated milk. 12. Earthen pot 13. Electricity energy 14. [Fire wood except casurina and eucalyptus timber] 15. [Fish net, fish net fabrics & fish seeds, prawn/shrimp seeds] 16. Fresh milk and pasteurized milk 17. Fresh plants, saplings and fresh flowers 18. Fresh vegetables and fruits. 19. Garlic and ginger 20. [All bangles except those made of precious metals] 21. Human blood and blood plasma 22. Indigenous handmade musical instruments 23. Kumkum, bindi alta and sindur 24. Meat, fish, prawn and other aquatic products when not cured or frozen;poultry eggs and livestock and animal hair. 25 National Flag 25. National Flag. 26. Organic manure 27. Non-judicial stamp paper sold by Government Treasuries; postal items like envelope, post card etc. sold by Government; rupee note, when sold to the Reserve Bank of India and cheques, loose in book form. 28. Raw wool. 29. Semen including frozen semen. 30. Silk worm laying, cocoon and raw silk. 31. Slate and slate pencils 32. Tender green coconut. 33. Toddy, Neera and Arak. 34. Bread (Branded and Unbranded) 35. Common salt (Processed or Unprocessed). 36. Water other than - (i) aerated, mineral, distilled, medicinal, ionic, battery, de mineralized water, and (ii) water sold in sealed container 37. [Compressed Natural Gas (CNG) for use in the Transport Sector] 38. Rakhi 39. Hand made safety matches 40. Idols made of clay 41. Clay lamps 42. Murmuralu, pelalu, autukulu, puffed rice commonly known as muri, chira, murki etc, poha, murmura and lai 43. Muddhas made of sarkands, phool buhari/jharoo 44 Coconut in shell and separated kernel of coconut 45. Religious pictures not for use as calendars 46. Paddy, rice wheat and pulses [47. Khandsari and sugar including imported sugar in all forms.] [48. Textile as described in the First Schedule to the Additional Duty on Excise (Goods of Special Importance) Act, 1957 before its omission by the Govt. of India to give effect to section 75 of the Finance Bill, 2011 but not including - (i) bed-sheets, pillow covers and other made ups covered by HSN entry nos. 63.01, 63.02, 63.03, 63.04, 63.05, and 63.06. (ii) imported varieties of textiles. (iii) (a) industrial textile such as canvass belt, filter cloth etc, (b) [Furnishings having sale price of more than Rs.100/- per meter or per piece or per set, as the case may be, other then handloom furnishings.] (c) [Suiting having sale price of more than Rs. 500/- per meter.] 49. [***] 50. Atta, maida, besan and suji 51. Rassi ban and newas 52. Mid day meal supplied by agencies approved by the Govt. and local bodies to schools run by GNCTD or local bodies. 53. [Khadi ready made garments, bags and made-ups 54. All seeds other than oil seeds 55 Gur & Jaggeri 55 Gur & Jaggeri 56 Items covered under PDS (except kerosene) 57 Items under customs bond for re-export after manufacturing or otherwise 58 Pappad and Vadi 59 Lac/shell-lac 60 Plastic waste 61 Scrap glass/scrap glass bottles 62 Motion picture distribution when treated as right to use goods 63 Natural gas sold to Delhi based agencies engaged in the production of CNG for sale in Delhi for use in the Transport Sector 64 Natural Gas and R-LNG (Re-gassified Liquid Natural Gas) sold to the Power Generation Company/ Companies owned by the Government of NCT of Delhi for generation of Power meant for sale in Delhi ] 65 [Leaf plates and cups 66 Paper waste 67 Incense sticks commonly known as agarbati, dhup kathi or dhup bati]. [68. Deferiprone and Desferrioxamine. 69. Rubber/Plastic/Rexine footwear having MRP less than Rs. 300/- per pair provided that the MRP is indelibly marked or embossed on the footwear itself. 70. Hawan samagri] [71. Tri-cycle meant for use by persons with disability. 72. Blood filters. 73. [***] [74. Kerosene stoves, lanterns and petromax and their spares,: and] [75. Oral Iron Chelator Defarasirox 76. Liquefied Petroleum Gas (LPG) for domestic use.] [76. Oral Iron Chelator Defarasirox. 77. Liquefied Petroleum Gas (LPG) for domestic use,] [79. Food commonly known a Jan Ahaar sold in Delhi by Non-Governmental Organisations (NGOs), which are duly approved by the Department of Social Welfare and Women and Child Welfare, Government of NCT of Delhi for selling this food.] [80. Bicycles having MRP upto . 3500/-"and "81. Adult diapers] 1. Substituted for the words" Agricultural implements manually operated or animal driven" vide Notification No. F.101(348)/2005-Fin.(A/Cs)/(i)/2393 Dated08.08.2005. 2. Substituted for the words "Aquatic feed, poultry feed and cattle feed including grass, hay and straw." vide Notification No. F.101(328)/2005-Fin.(A/Cs)(i)/537dated 11.05.2005. 3. Substituted for the words"Books, Periodicals, Newspapers and Maps" vide Notification No. F. 101(328)/2005-Fin.(A/Cs)(i)/537dated 11.05.2005. 4. Substituted for the words"Cotton and silk yarn in hank" vide Notification No. F.101(328)/2005-Fin.(A/Cs)(i)/537dated 11.05.2005. 5. Substituted for the word " Firewood " vide Notification No. F. 101(328)/2005-Fin.(A/Cs) (i)/537dated 11.05.2005. 6. Substituted for the words "Fishnet and fishnet fabrics "vide Notification No. F. 101(328)/2005-Fin.(A/Cs)(i)/537dated 11.05.2005. 7. Substituted for the words "Bangles made of shell, glass, lac or plastic "vide Notification No. F.101(328)/2005-Fin.(A/Cs)(i)/537dated 11.05.2005. 8. Substituted for the word "Common Salt (Processed or unprocessed)" vide Notification No. F.101(328)/2005-Fin.(A/Cs)(i)/537dated 11.05.2005. 9. Substituted for the words "Khandsari including sugar but not including imported sugar in all form" vide Notification No. F. 101(328)/2005-Fin.(A/Cs)(i)/537dated 11.05.2005. 10. Substituted for the words" Textiles but not including imported varieties of textiles" vide Notification No. F. 101(328)/2005-Fin.(A/Cs)(i)/537dated 11.05.2005. 11. Substituted for the words"Tobacco but not including that of imported varieties" vide Notification No. F. 101(328)/2005-Fin.(A/Cs)(i)/537dated 11.05.2005. 12. Entry No 53 to 64 added videNotification No. F. 101(328)/2005-Fin.(A/Cs)(i)/537dated 11.05.2005. 13. Substituted for thewords "Pappad " vide Notification No. F.101(348)/2005-Fin. (A/Cs)/(i)/2393 Dated 08.08.2005. 14. Entry No. 65 to 67 added vide Notification No. F.101(348)/2005-Fin. (A/Cs)/(i)/2393Dated 08.08.2005 . 15. Substituted vide Notification No. 3(2)/Fin.(T&E)/2007-08/(i)/dsfte/ 352 Dated 14.05.2007, w.e.f. 14.05.2007. Prior to substitution it read as under: "11Tobacco as described from time to time in Column III of the Schedule to the Additional Duty on Excise (Goods of Special Importance) Act, 1957 but not including gutkha and imported varieties of tobacco" 1 6 . Inserted vide Notification No. 3(2)/Fin.(T&E)/2007-08/(i)/dsfte/ 352 Dated 14.05.2007, w.e.f. 14.05.2007. 17. Inserted vide Notification No. F.3(77)/Fin.(T&E)/2005-06/1424-1433 kha dated 14th March, 2006 w.e.f. 14th March, 2006. 18. Substituted by Notification No. F.3(77)/Fin.(T&E)/2005-06/1424-1433 kha dated 14th March, 2006 w.e.f. 14th March, 2006 for the words "Aids and implements used by handicapped persons". 19. Omitted vide Notification No.F. 3(24)/Fin.(T&E)/2009-10/Jsfin/550 dated 10.12.2009. Prior text was "but not". 20. Omitted vide Notification No. F.3(30)/Fin.(T&E)/2009-10JSFin/285 Dated 01.04.2010. Prior text was: "73. Bio-inputs like bio-fertilizers, micro-nutrients and plant growth promoters. 74. Kerosene-stoves, Lanterns and Petromax and their spares." 21. Inserted vide Notification No. F.3(30)/Fin.(T&E)/2009-10JSFin/285 Dated 01.04.2010 w.e.f. 01.04.2010. 22. Inserted vide Notification No. F.3(30)/Fin.(T&E)/2009-10/JSFin dated 01.04.2010. 23. Inserted vide Notification No. F. 3(43)/Fin (Rev-I)/2010-11/DS-II/33 dated 19.01.2011. 24. Substituted vide Notification No. 3(51)/Fin.(Rev-I)/2010-11/asf/12 dated 01.04.2011 for the following : - "47. 9[Khandsari including sugar as described from time to time in Column III of the Schedule to the Additional Duty on Excise (Goods of Special Importance) Act, 1957 19[***] including imported sugar in all forms]" 25. Substituted vide Notification No. 3(51)/Fin.(Rev-I)/2010-11/asf/12 dated 01.04.2011 for the following : - "48. 10[Textile as described from time to time in Column III of the Schedule to the Additional Duty on Excise (Goods of Special Importance) Act, 1957 but not including Bed sheet, pillow cover and other made-ups covered by HSN entry nos. 63.01, 63.02, 63.03, 63.04, 63.05 and 63.06 and imported varieties of textiles]" 26. Omitted vide Notification No. 3(51)/Fin.(Rev-I)/2010-11/asf/12 dated 01.04.2011 for the following : - "49. 15[Unmanufactured tobacco, bidis and tobacco used in the manufacture of bidis and hooka tobacco.]" 27. Inserted vide Notification No. 3(51)/Fin.(Rev-I)/2010-11/asf/12 dated 01.04.2011 for the following : - "74. 20[***]" 28. Inserted vide Notification No. 3(51)/Fin.(Rev-I)/2010-11/asf/12 dated 01.04.2011. 29. Substituted vide Notification No. F. 3(11) Fin. (Rev-I)/2011-12 dated 21.06.2011 for the following : - "(b) furnishing, textile other then handloom furnishing." 30. Substituted vide Notification No. F. 3(11) Fin. (Rev-I)/2011-12 dated 21.06.2011 for the following : - "sutings.] SCHEDULE 2 SECOND SCHEDULE (See section 4) List of Goods Taxed at 1% S. No. COMMODITY 1 Bullion 2 Articles of Gold, Silver and Precious Metals including Jewellery made from gold, silver and precious metals 3 Precious Stones and Semi-Precious Stones SCHEDULE 3 THIRD SCHEDULE (See section 4) List of Goods Taxed at 4% S.No. COMMODITY 1. [Agricultural implements not operated manually or not driven by animal, their spare parts, components and accessories] 2. All equipments for communications such as, Private Branch Exchange (PBX) and Electronic Private Automatic Branch Exchange (EPABX) etc. 3. All intangible goods like copyright, patent, rep license, goodwill etc. 4. All kinds of bricks including fly ash bricks, refractory bricks and asphaltic roofing, earthen tiles. 5. All types of yarn other than cotton and silk yarn in hank and sewing thread. 6. [All utensils (including pressure cookers/pans) except utensils made of precious metals]] 7. Arecanut powder and betel nut 8. Bamboo 9. [Bearings including plumnes blocks, housing for bearing, locate rings and covers, adopter with drawl sleeves, lock-nuts, lock-washers, clamps and rolling elements.] 10. Beedi leaves 11. Beltings [12. Bicycles having MRP above ` 3500/-, tricycles, cycle rickshaw and parts including tyres and tubes tereof.] 13. [***] 14. Bone meal 15. *** 16. [Drugs & Medicines including vaccines, syringes and dressings, medicated ointments produced under drugs license, light liquid paraffin of IP grade] 17. Castings including all metal castings 18. Centrifugal, monobloc and submersible pumps and parts thereof 19. Coffee beans and seeds, cocoa pod, green tea leaf and chicory 20. [***] 21. Coir and coir products excluding coir mattresses 22. Cotton and cotton waste 23. Crucibles 24. [Declared goods as specified in section 14 of the Central Sales Tax Act, 1956 but not including cereals, pulses, sugar, textiles, tobacco and Liquefied Petroleum Gas (LPG) for domestic use] 25. Edible oils and oiled cake 26. Electrodes and welding equipments 27. Exercise book, graph book and laboratory note book 28. Ferrous and non-ferrous metals and alloys; non-metals such as aluminium, copper, zinc and extrusions of those 29. Fibers of all types and fiber waste 30. *** 31. Fried and roasted grams 32. Edible varieties of rub gur 33. Hand pumps and spare parts 34. Medicinal Herbs including Amla ,Harrad, Bahera, Sikakai, Katha, Supari , Rattanjot & Khus Pudina ,Bark ,Dry Plant commonly known as jari booti and dry flower 35. Hose pipes 36. Hosiery goods 37. Husk and bran of cereals 38. Ice 39. *** 40. Industrial cables (High voltage cables, ELPE Cables, jelly filled cables, optical fibres) 41. [Computers, telephone and parts thereof, teleprinter and wireless equipment and parts thereof, Mobile phone and all mobile accessories costing upto rupees ten thousand] 41A. [Information Technology products as per the description in column (2) below, as covered under the headings, or sub-headings mentioned in column (3), as the case may be, of the Central Excise Tariff Act, 1985 (5 of 1986) Serial No. Description Central Excise Tariff Heading (1) (2) (3) 1 Automatic Typewriter and word processing machines. 8469 2 Electronic calculator capable of operations without an external source of electrical power and pocket size data recording, reproducing and displaying machines with calculating functions (including electronic diaries other than those covered under heading No. 8471) or incorporating a printing device. 8470 3 Automatic data processing machines and units thereof, magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data. Analogue or hybrid automatic data processing machine, Electronic Diaries, Portable digital automatic data processing machine, personal computer, computer systems including personal computers, other Digital automatic data processing machines comprising in 8471 the same housing at least a central processing unit and an input and output unit whether or not combined, micro computer / processor, large / mainframe computer, computer presented in form of systems, digital processing units, storage units, input units, output units. Teletypewriter, Data entry terminal, Line printer, Dot matrix printer, Letter quality daisy wheel printer, Graphic printer, Plotter, Laser jet printer, Key board, Monitor, storage units, floppy disc drive. Winchester / hard disc drives, Removal / exchangeable disc drives, magnetic tape drives, Cartridge tape drive, other units of automatic data processing machines, Uninterrupted power supply units (UPS). 4 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of heading No. 8470, parts and accessories of the machines of heading No. 8470, parts and accessories of the machines of heading No. 8471, Headstack, connectors for computer terminals, micro processor for automatic data processing machines of heading No. 8471, reconditioned components of computers, network access controllers. 8473 5 DC Micro motors / Steppers motors of an output not exceeding 37.5 Watts. 8501 6 Parts of goods specified in heading No. 8501 8503 7 [67[Uninterrupted Power Supplies (UPS) and their parts]] 8504 8 Permanent magnet and articles intended to become permanent magnet (ferrites). 8505 9 Telephone sets, video phones, line telephone sets with cordless handsets, push button type, rotary dial type, cordless telephones, video telephones / video door phones, apparatus for carrier-current line systems of for digital line system, teleprinters, PLCC equipment, voice frequency telegraphy, modems, multiplexers / statistical multiplexers, routers, X-25pads, High Bit Rate Digital Subscriber Line System (HDSL) Digital loop carrier system (DLC), synchronous digital hierarchy system (SDH), ISDN Terminals Subscriber End Equipment, ISDN Terminal Adapters and parts of the equipments covered by this heading. 8517 10 Microphones, multimedia speakers, headphones, earphones and combined microphones/ speaker sets and their parts. 8518 11 Telephone answering machines. 8520 12 Parts of telephone answering machines. 8522 13 Magnetic tape for recording sound, audio magnetic tape, video magnetic tape, magnetic disc, hard disc pack, floppy disc or diskettes, rewritable magneto optical disc including mini disc, CD Recordable, cards incorporating a magnetic stripe, mattresses for the production of records, prepared record blanks, cartridge tape, blank video cassettes U-matic and 1 video cassettes/tape video cassettes suitable to work with betacam / 8523 betacam SP/M-II S-VHS/Digital S type VCR, 8mm video tapes / cassettes in finished form, 6.35mm (1/4 ) digital video cassettes and DV tapes suitable to work with digital video camera, blank master disc, blank audio cassettes, audio tape cassettes in finished form (Blank), optical media discs, CD Recordable, CD Rewritable. 14 Software including Information Technology software on any media, video compact disc of educational nature, other video compact discs and digital video discs. 8524 15 Transmission apparatus (other than apparatus for radio broadcasting or TV broadcasting, transmission apparatus incorporating reception apparatus, digital still image video cameras). 8525 16 Radio communications receivers, radio pagers. 8527 17 (1) Aerials, antennae and their parts. (2) Parts of goods specified in heading No. 8525 and 8527. 8529 18 LCD panels, LED panel and parts thereof. 8531 19 Electrical capacitors, fixed variable or adjustable (preset) and parts thereof. 8532 20 Electrical resistors (including rheostats and potentiometers), other than heating resistors. 8533 21 Printed circuits. 8534 22 Switches, connectors and relays for upto 5 amps at voltage not exceeding 250 volts, electronic fuses. 8536 23 Data/Graphic Display tubes, other than TV picture tubes and parts thereof. 8540 24 Diodes transistors and similar semiconductor devices; photo sensitive semiconductive devices, including photovoltaic cells whether or not assembled in modules or made-up into panels; light emitting diodes; mounted piezo-electric crystals. 8541 25 Electronic integrated circuits and micro assemblies. 8542 26 Signal generators and parts thereof. 8543 27 Optical fiber cables. 8544 70 28 Optical fiber and optical fiber bundles; optical fiber cables 9001 10 00 29 Liquid crystal devices, flat panel display devices and parts thereof. 9013 30 Cathode ray oscilloscopes, spectrum analysers, cross talk meters, gain measuring instruments, distortion factor meteres, psophometeres, network and logic analysers and signal analysers. 9030 Note.- (1) The Rules for the interpretation of the provisions of the Central Excise Tariff Act, 1985 read with the Explanatory Notes as updated from time to time published by the Customs Co-operation Council, Brussels apply for the interpretation of this entry and the entry number 84 of this Schedule. Note.- (2) Where any commodities are described against any heading or, as the case may be, sub-heading, and the description in this entry and in entry number 84 is different in any manner from the corresponding description in the Central Excise Tariff Act, 1985, then, only those commodities described in this entry and in the entry number 84 will be covered by the scope of this notification and other commodities though covered by the corresponding description in the Central Excise Tariff will not be covered by the scope of this notification. Note.- (3) Subject to Note (2), for the purpose of any entry contained in this notification, where the description against any heading or, as the case may be, sub-heading, matches fully with the corresponding description in the Central Excise Tariff, then all the commodities covered for the purposes of the said tariff under that heading or sub-heading will be covered by the scope of this notification. Note.- (4) Where the description against any heading or sub-heading is shown as "other", then, the interpretation as provided in Note 2 shall apply.] 42. Kerosene oil sold through PDS 43. 16 *** 44. *** 45. 17 *** 46. 18 Napa slabs (rough flooring stones) & Shahabad stones 47. Ores and minerals 48. *** 49. Paper and newsprint 50. 19 Pipes of all varieties including G.I.Pipes, C.I.Pipes, Ductile Pipes, PVC Pipes and hosepipes and fittings thereof 51. 20 Plastic footwears including moulded plastic footwear and hawai Chappal and straps thereof 52. Printed material including diary, calendar 50[***] 53. Printing ink excluding toner and cartridges 54. *** 55. Pulp of bamboo, wood and paper 56. 21 Railway coaches, engines, wagons and part thereof 57. 22 [68[Readymade garments costing upto rupees five thousand but not including those made up of khadi]] 58. Renewable energy devices and spare parts 59. Safety matches 12 [other than hand made safety matches] 60. 23 *** 61. 24 Sewing machines, its parts and accessories 62. Ship and other water vessels 63. 25 Silk Fabrics including silk sarees but excluding handloom silk unless covered by Additional Excise Duty 64. 26 Skimmed milk powder and UHT milk 65. 27 Solvent oils 66. 28 All kinds of spices and condiments including cumin seeds, turmeric, ajwain, haldi, dhania, hing, methi, sonth, kalaunji, saunf, khatai, amchur, long-patta, dal-chini, tej-patta, javatri jaiphal, pepper, elaichi of all kind, dried chilies, kankaul mirch 67. Sports goods excluding apparels and footwear 68. Starches, glues and adhesives 69. *** 70. Tamarind 71. Tractors, threshers, harvesters and attachments and parts thereof 72. Transmission towers 73. 29 Umbrella, its parts and accessories thereof except garden Umbrella 74. Vanaspati (Hydrogenated vegetable oil) 75. Vegetable oil including gingili oil and bran oil 76. 30 [69[Writing instruments costing upto rupees one thousand per piece, geometry boxes, colour boxes, crayons and pencil sharpeners]] 77. 31 Processed meat, poultry, fish and processed or preserved vegetables and fruits, etc. including fruit jams, jelly, pickle, fruits squash, paste, fruit drink and fruit jus whether in sealed container or otherwise 78. Knitting wool 79. Tea 80. 32 Embroidery and Zari items that is to say, (i) imi, (ii) zari, (iii) kasab, (iv) salma, (v) dabka, (vi) chumki, (vii) gota, (viii) sitara, (ix) naqsi, (x) kora, (xi) glass bead, (xii) badla and (xiii) gizai"; 81. 70[Kirana items namely ararote, singhara, kuttu & their atta, kala namak, sendha namak, heeng, aam papar, mushrum, khumba and guchchi, goley ka burada, til, rai, postdana, mungafali dana, sabudana, roli, mehendi patti, pisi mehendi] 82. School bags with maximum retail price upto Rs. 300/- 83. 36 Plastic granules, plastic powder and master batches 84. Industrial inputs as specified below : Sl. No. Heading No. Sub Heading No. Description of goods -1 -2 -3 -4 1 15.01 Animal (including fish) fats and oils, crude, refined or purified 2 15.06 Glycerol, Crude, Glycerol Waters and Glycerol lyes 3 15.07 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured; degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes 4 15.08 Animal or vegetable fats boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modfied; inedible mixtures or preparations of fats and oils of this chapter. 5 17.02 Liquid glucose (non medicinal), Dextrose Syrup. 6 2204.1 Denatured ethyl alcohol of any strength 7 2505 Sulphur, Barytes 8 26.02 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight 9 26.03 Copper ores and concentrates 10 26.04 Nickel ores and concentrates 11 26.05 Cobalt ores and concentrates 12 26.06 Aluminium ores and concentrates 13 26.07 Lead ores and concentrates 14 26.08 Zinc ores and concentrates 15 26.09 Tin ores and concentrates 16 26.1 Chromium ores and concentrates 17 26.11 Tungsten ores and concentrates 18 26.12 Uranium or Thorium ores and concentrates 19 26.13 Molybdenum ores and concentrates 20 26.14 Titanium ores and concentrates 21 26.15 Niobium, tantalum, vanadium or zirconium ores and concentrates 22 26.16 Precious metal ores and concentrates 23 26.17 Other ores and concentrates 24 26.18 Granulated slag (slag sand) from the manufacture of iron or steel 25 26.21 Ground granulated blast-furnace slag (GGBS) 26 2707.1 Benzole 27 2707.2 Toluole 28 2707.3 Xylole 29 2707.4 Naphthalene 30 2707.5 Phenols 31 2707.6 Creosote oils 2707.9 Mixed Xylene 32 2711.14 Butadene 33 2712.2 Normal Paraffin 34 2714.1 Bitumen 35 28.01 Fluorine, Chlorine, Bromine and Iodine 36 28.02 Sulphur, sublimed or precipitated; colloidal sulphur 37 28.03 Carbon (carbon blacks and other forms of carbon not elsewhere specified or included) 38 28.04 Hydrogen, rare gases other than metals excluding oxygen (medicinal grade) 39 28.05 Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury 40 28.06 Hydrogen chloride (hydrochloric acid); chlorosulphuric acid 41 28.07 Sulphuric acid and anhydrides thereof; Oleum 42 28.08 Nitric acid; sulphonitric acids 43 28.09 Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids 44 28.1 Oxides of boron; boric acids 44 (a) 28.11 Other organic acids and other Inorganic compounds of non-metal 45 28.12 Halides and halide oxides of non-metals 46 28.13 Sulphides of non-metals; commercial phosphorus trisulphide 47 28.14 Ammonia, anhydrous or in aqueous solution 48 28.15 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium 49 28.16 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or barium 50 28.17 Zinc oxide, zinc peroxide 51 2818.1 Aluminium hydroxide, aluminium calcides 52 28.19 Chromium oxides and hydroxides 53 28.2 Manganese oxides 54 2821.1 Iron oxides and hydroxides; 55 28.22 Cobalt oxides and hydroxides; commercial cobalt oxides 56 28.23 Titanium oxide 56(a) 28.24 Lead oxides, Read lead and Orange lead 57 28.25. Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides 58 28.26 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts 59 28.27 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides 60 28.28 Bleach liquid, Bleaching powder, sodium hypochlorides, sodium chloride 61 28.29 Chlorates and Perchlorates; Bromates and Perbromates; Iodates and periodates 62 28.3 Sulphides; Polysulphides 63 28.31 Dithionites and sulphoxylates 64 28.32 Sulphites; thiosulphates 65 2833 Sodium sulphates, alums, Peroxosulphates (Persulphates), Sodium Hydrogen sulphate, Ferrous sulphate, Copper sulphate, Amonium alum, potash alum and ferric alum, Manganese sulphate, Strontium sulphate 66 2833.9 Basic Chromium Sulphate, sodium sulphate, Magnesium sulphate, Ferrous sulphate 67 28.34 Nitrites; nitrates 68 28.35 Phosphinates (hypophosphites), phosphonates (phosphites); phosphates and polyphosphates, Sodium Tripoliuphosphate, Trisodium phosphate 69 28.36 Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonates containing ammonium carbanate 70 28.37 Cyanides, cyanide oxides and complex cyanides 71 28.38 Fulminates, cyanates and thiocyanates 71 (a) 28.39 Silicates, commercial alkali metal, silicates of sodium, sodium metasilicates, sodium metasilicates of potassium, Magnesium Trisilicate 72 28.4 Borates; peroxoborates (perborates) 73 28.41 Sodium bichromate 74 2841.1 Sodium dichromate 75 2841.2 Potassium dichromate 76 28.44 Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and isotopes) and their compounds; mixtures and residues containing these products 77 28.45 Isotopes other than those of heading No. 28.44; compounds, inorganic or organic of such isotopes, whether or not chemically defined 78 28.46 Compounds, inorganic or organic, of rare earth metals, of yttrium or of scandium or of mixtures of these metals 79 28.47 Hydrogen peroxide 80 28.48 Phosphides, whether or not chemically defined, excluding ferrophosphorus 81 28.49 Silicon carbide 82 2849.1 Calcium carbides. 83 28.5 Hydrides, nitrites, azides, cilidides and borides, whether or not chemically defined, other than compounds which are also carbides of heading No. 28.49 84 29.02 Cyclic Hydrocarbons 85 29.03 Halogenated derivatives of Hydrocarbons 86 29.04 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated 87 29.05 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives 88 29.06 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives 89 29.07 Phenols; Phenol-Alcohols and their derivatives 90 29.08 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols 91 29.09 Ethers, ether-alcohols, ether-phenols, ether- alcoholphenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrosated derivatives 92 29.1 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring and their halogenated, sulphonated, nitrated or nitrosated derivatives 93 29.11 Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitrosated derivatives 94 29.12 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde 95 29.13 Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading No. 29.12 96 29.14 Acetone, NIBK, MEK, Cyclohexanone, diacetone alcohol and others 97 29.15 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives 98 29.16 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives 99 29.17 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated sulphonated, nitrated or nitrosated derivatives 100 29.18 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives 101 29.19 Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives 102 29.2 Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives 103 29.21 Amine-function compounds and derivatives and salts 104 29.22 Oxygen-function amino-compounds 105 29.23 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids 106 29.24 Carboxyamide-function compounds; amide-function compounds of carbonic acid 107 29.25 Carboxyamide-function compound (including saccharin and its salts)and imine-function compounds. 108 29.26 Nitrile-function compounds 109 29.27 Diazo-, Azo- or azoxy-compounds 110 29.28 Organic derivatives of hydrazine or of hydroxylamine 110 (a) 29.29 Compounds with other nitrogenfunction 111 29.3 Organo-sulphur compounds 112 29.31 Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic Acid and their Derivatives 113 29.32 Heterocyclic compounds with oxygen heteroatom(s) only 114 29.33 Heterocyclic compounds with nitrogen heteroatom(s) only 115 29.34 Nucleic acids and their salts; other heterocyclic compounds 116 29.35 Sulphonamides 117 29.38 Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives 118 29.39 Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives 119 29.42 Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic Acid and their Derivatives 120 32.01 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives excluding catechu or gambiar 121 32.02 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning excluding catechu or gambiar 122 32.03 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations based on colouring matter or vegetable or animal origin excluding catechu or gambiar 123 32.04 Synthetic organic colouring matter, whether or not chemically defined; preparations based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined excluding catechu or gambiar 124 32.05 Colour lakes; preparations based on colour lakes 125 3206 Pigments, Inorganic products of kind used as luminophores, Ultramarine and preparations, Lithphone and other pigments and preparations based on zink sulphide 126 3206.49 Red oxide, Bronze powder 127 3206.9 Master Batches, other colouring matter including ultra marine blue 128 32.07 Prepared pigments and all their derivatives 129 3207.1 Glass frit and other glass, in the form of powder, granules or flakes 130 3207.9 Other 131 32.11 Prepared driers. 132 32.12 Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms (for example, bales, tablets and the like) or small packings (for example, sachets or bottles of liquid) of a kind used for domestic or laboratory purposes. 133 3215.9 Printing ink whether or not concentrated or solid. 133 (a) 34.02 Silicon surfacted, Non-ionic, Sulphonated or sulphated oxide, Chlorine castor oil 133 (b) 34.04 Artificial waxes and prepared waxes 134 35.01 Casein, caseinates and other Casein derivatives, casein glues. 135 35.07 Enzymes; prepared enzymes not elsewhere specified or included 136 3707 Chemical preparations for photographic uses (other than varnishes, glues, adhesives, and similar preparations) 137 38.01 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures 138 38.02 Activated carbon; activated natural mineral products; animal black, including spent animal black 139 38.04 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil 139 (a) 38.05 3805.1 Gums and turpentine oil 140 38.06 Rosin and resin acids, and derivatives thereof: rosin spirit and rosin oils; run gums. 141 38.07 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers pitch and similar preparations based on rosin, resin acids or on vegetable pitch 142 3808.1 Insecticides, fungicides, herbicides, weedicides and pesticides of technical grade. 142 (a) 3808.2 Sodium penta chlorophenate 143 38.09 Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included 144 38.12 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics 145 38.14 Reducers and blanket wash/roller wash used in the printing industry. 146 38.15 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included. 147 38.17 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading No. 27.07 or 29.02 148 38.18 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics 149 38.23 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols 150 3824.9 Retarders used in the printing industry. 151 39.01 Polymers of ethylene in primary forms 152 39.02 Polymers of propylene or of other olefins, in primary forms 153 39.03 Polymers of styrene, in primary forms 154 39.04 Polymers of vinyl chloride or of other halogenated olefins, in primary forms 155 39.05 Polymers of vinyl acetate or of other vinyl esters in primary forms; other vinyl polymers in primary forms 156 39.06 Acrylic polymers in primary forms 157 39.07 Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms 158 39.08 Polyamides in primary forms 159 39.09 Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms 160 39.1 Silicones in primary forms 161 39.11 Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products, not elsewhere specified or included in primary forms 162 39.12 Cellulose and its chemical derivatives, and cellulose ethers, not elsewhere specified or included in primary forms 163 39.13 Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms 164 39.14 Ion-exchangers based on polymers of heading Nos. 39.01 to 39.13, in primary forms 165 39.19 Self adhesive plates, sheets, film foil, tape, strip of plastic whether or not in rolls. 166 39.2 Other plates, sheets, film, foil and strip, of plastics, non-cellular, whether lacquered or metallised or luminated, supported or similarly combined with other materials or not 167 3921.90.10 Thermocol 168 39.23 Articles for the conveyance or packing of goods, of plastics, stoppers, lids, caps and other closures, of plastics but not including- (a) insulated wares (b) bags of the type which are used for packing of goods at the time of sale for the convenience of the customer including carry bags 169 40.01 Natural Rubber, balata, gutta percha, Guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips 170 40.02 Synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strip; mixtures of any product of heading No. 40.01 with any product of this heading, in primary forms or in plates, sheets or strip 171 40.03 Reclaimed rubber in primary forms or in plates, sheets or strip 172 40.05 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip, other than the forms and articles of unvulcanised rubber 173 47.01 Mechanical wood pulp, chemical wood pulp, semi- chemical wood pulp and pulps of other fibrous cellulosic materials 174 48.19 Cartons (including flattened or folded cartons), boxes (including flattened or folded boxes), cases, bags and other packing containers, of paper, paperboard, whether in assembled or unassembled condition. 175 48.21 Paper printed labels and paperboard printed labels. 176 48.23 Paper self adhesive tape and printed wrappers used for packing. 177 5402.33 Polyester texturised yarn 178 5402.42 Yarn of Polyesters, partially oriented 179 6305.1 Sacks and bags, of a kind used for the packing of goods, of jute or of other textile bast fibres 180 70.07 Carboys, bottles, jars, phials of glass, of a kind, used for the packing goods; stoppers, lids and other closures, of glass: 181 70.14 Glass fibres (including glass wool and glass filaments) and articles thereof (for example: yarn, woven fabrics), whether or not impregnated, coated, covered or laminated with plastics or varnish. 182 72.02 Ferro alloys 183 - 7607.6 Aseptic packaging aluminium foil of thickness less than 0.2 mm and backed by paper and LDPE. 184 83.09 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers) capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal. 185 Polymer of Styrene-polystyrene or Expandable Polystyrene. 186 Textile Finishing agents. Textile Printing Binder-PVA Copolymer Textile Non-woven binder-PVA copolymer Lamination emulsion-PVA copolymer Packaging emulsion-PVA copolymer Sticker Emulsion-PVA copolymer Binder for water based paint-PVA copolymer 187 Water/Hydraulic/industrial valves 188 Copper Clad sheets (PCB Sheets) for Printed Circuit Boards 189 H-70 base oil 190 Strings for Musical Instrument s 191 Purified Terepthalic Acid 192 Expandable Polysterene or Polysterene of Styrene 193 Zinc Oxide 194 Jute Yarn, Jute Cloth and Jute twine 195 PP/HDPE Woven sacks PP HDPE Fabrics 196 Refractory Monoothic 197 3905.1 PVA Copolymer 198 CNSL, cardanol & Alklyd Resins 199 Hessian cloth, jute Cloth/Sheets 200 Metal containers 201 Sodium Sulphate 202 Pine Oil, Terepeneol (2906.10) 203 Mild Steel Sheets 204 Camphor (2914.20) 205 Micro cellular Sheets, Banwar Sheets & Hawai Straps. 206 Woven Label Tapes 207 Wodden Crates. 208 Polymers of Venyl Acetate and Poly Venyl acetate Emulsion. 209 Empty cylinders of LPG. 210 Railway freight containers attachable to wagon. 211 8201 Tools and Dies "Tools that is to say,- (a) Power Tools such as electric drills, tapping machines, hammers, sanders, planners, screw drivers, blowers routers, winches, grinders, super abrasives floor, stone for sharpening carpenters instruments, tile polishing blocks and rubbing bricks; (b) Cutting Tools such as taps, milling cutters, reamers, segments, carbide tools, saws, high speed cut-off machines, shears, nibblers, compound milter saws, masonry cutters, diamond dresser cutter gear hobbs and gear shaper cutters; (c) Measuring Tools such as micrometers vernier calipers, feeler gauges, height gauges slip gauges snap gauges, pressure gauges dial thermometers, water meter and measuring steel tapes; (d) Hydraulic Tools such as jacks, pipe-benders torque wrenches, breakers, cylinders and control valves; (e) Pneumatic Tools such as impact wrenches, rammers, grinders, drills torque wrenches, tilters, regulators and lubricant applicators; (f) Hand Tools such as spanners pliers, screw drivers, hammers, torque tools, cold chisels, drill bits and burrs, tool bits hack saws, hack saw blades and frames band saw rolls, dice die nuts, tools for carpentry, tools for masons and steel files. 212 9607 Zip/zip fastener 213 7301.1 Stainless steel but not including finished goods thereof 214 Silicon Carbaride 215 6406 Parts of footwear (including upper) / Re-processed Sole 216 Sewing machine spare parts and thread 217 Buttons 218 Transformers used in the transmission / distribution of Electricity. 219 Additives, Salts, Stippers, Passivations, Intermediates and other chemicals used in various types of Electroplating such as Nickel, Zinc, Copper, Satin Nickel, Chrome Brass, Silver, Gold, Aluminium, Lead Tin, Tin Cobalt. 220 39.07 Layflat Tubing. 221 Flexible Polyurethane foam sheets 85. [***] 86 [Capital goods as specified below :- (i) Machinery for tea industry; (ii) Machinery for food and food processing industries including flour mill; (iii) Machinery for sugar mill; (iv) Machinery for beverages, tobacco and tobacco products industries; (v) Machinery for jute, hemp, mesta textiles industries; (vi) Machinery for textile industries including hosiery other than jute, (vii) Machinery for engineering industries; (vii) Machinery for engineering industries; (viii) Machinery for paint industry; (ix) Machinery for furniture and wood products industries; (x) Machinery for paper and paper products and printing, publishing and allied industries; (xi) Machinery for leather and fur product industries; (xii) Rubber, plastic, petroleum and coal product industry machinery; (xiii) Machinery for chemical and chemical products; (xiv) Machinery for basic metal and alloys industries; (xv) Machinery for non-metallic mineral product and industries; (xvi) Machinery for construction works; (xvii) Transport equipment and motor parts manufacturing machinery; (xviii) Mining machinery; (xix) Packaging machinery; (xx) Foundry machinery; (xxi) Agricultural machinery other than those mentioned elsewhere in any other Schedule; (xxii) Waste treatment plant and pollution control equipment manufacturing machinery; (xxiii) Machinery for printing industry; (xxiv) Machinery for iron and steel industry; (xxv) Machinery for refrigeration and cooling towers including air- conditioners; (xxvi) Cooling towers; (xxvii) Earth moving machinery; (xxviii) Spare parts, accessories and components of the plant and machinery specified in items (i) to (xxvii).] 87 Cottage cheese 88 Non-mechanized boats used by fisherman for fishing 89 Refractory monolithic 90 Wooden crates 91 Nuts bolts, screws and fasteners 92 Medical equipment/devices and implants 93 Clay including fire clay, fine china clay and ball clay 94 Toys excluding electronic toys 95 Honey 96 Combs 97 Insulators 98 Cups and glasses of paper and plastics 99 Buckets made of iron and steel, aluminium, plastic or other materials (except precious materials 100 Coal tar 101 Computer stationery 102 Writing ink 103 Rice bran 104 Bio-mass briquettes 105 River sand and grit 106 Wet dates 107 Khoya/khoa 108 Porridge 109 Imitation jewellery 110 Feeding bottle nipples 111 45[***] 112 Hing (Asafoetida) 113 Fly ash 75[114 (i) Bed-sheets, pillow covers and other made ups covered by HSN entry nos. 63.01, 63.02, 63.03, 63.04, 63.05 and 63.06. (ii) (a) Industrial textile such as canvass belt, filter cloth etc, (b) 76[furnishings having sale price of more than Rs. 100/- per meter or per piece or per set, as the case may be, other then handloom furnishings.] (c) Suitings." and (d) the commodities mentioned at Sl. No. 189 shall be omitted.] 115 Spectacles, parts and components thereof, contact lens & lens cleaner 116 Jute and all kind of jute products including natural, dyed and bleached, diversified, plain and laminated jute products 117 Imported textiles and fabrics 118 54[***] 119 Buffing material and metal polish 120 Paraffin wax of all grades/standards other than food grade standards including standard wax and slack wax 121 41 Industrial perfumes and its concentrates (HSN 33.02) 122 Linear Alkyle Benzene, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonates 123 All CDs and DVDs, whether recorded or unrecorded 124 Willow vicker 125 Mekhla chaddar 126 Misri, patasha as part of prasad 127 Sattu 128 Handicrafts 129 Cart driven by animals 130 Chicken products 131 Kirpan 132 Prasadam by religious institutions 133 Sacred Thread 134 Tapioca 135 Mat locally known as madhur, madhur kathi or cyperus 136 Rattan, reed (in malayalam) 137 Plantain leaves 138 Coconut fibre 139 Chalk stalk 140 Bamboo mating 141 Animal shoe nails 142 Husk including ground nut husk 143 Appalam, vadam & vathal 144 Unprocessed green leaves of tea 145 Leaf plates and cups pressed or stitched 146 Agate 147 Takhti 148 Beehive 149 Gamosha 150 Bukhari 151 Loi 152 Pattu 153 Gabba 154 Kangri 155 Quandakari 156 Sabai grass and rope 157 Sirali, bageshi, barroo, date leaves, baskets, made of bamboo 158 Mat sticks and reed obtainable from cyperus kathi, mutha 159 Candles 160 Non-conventional Energy Devices] 161 42 [Unbranded Goli and Toffi 162 Coated abrasives viz., grinding discs, coated emery cloth, waterproof emery paper, emery belts and rolls, emery wheels (made from natural or artificial powder or grain) and bonded abrasives viz., grinding wheel and like bonded abrasives of different shapes for grinding, sharpening, polishing and cutting 163 Kite 164 All other verities of textile fabrics and made ups as are specifically not covered by any other entry of any of the Schedules to the Act 165 55[***] 166 56[***] 167 All other scrap not included elsewhere in any Schedule of the Act 168 57[***] 169 58[***] 170 Insulating varnish 171 59[***] 47[172 Winding wires and Strips 173 Ammeter, KWH meter, Voltmeter 174 Insulating materials, Insulator 175 Jointing materials 176 Circuit breakers, HRC fuse, Thermostat 177 Electrical relays and Single phasing Preventors and Timers 178 Cocoa and Coffee including coffee beans 179 60[***] 180 71[Liquefied Petroleum Gas (LPG) other than for domestic use and Piped Natural Gas (PNG)] 181 61[***]] 46[182 62[***].] 183 63[***] 184 63[***] 185 63[***] 52[187 Subject to the conditions specified in entry No. 1 of the Fifth Schedule to the Delhi Value Added Tax Act, 2004, the following goods sold by Canteen Stores Department (i) (a) All Goods made of glass including, glassware, but not including glass and bangles, optical lenses, glass tumblers and mirrers. (b) Utensils, kitchenware and tableware made of glass or china clay. (c) Glazed earthenware. (d) Chinaware including crockery. (ii) Iron and steel safes and almirahs. (iii) Cosmetics, perfumery and toilet goods including soaps, shampoos and hair oil but not including tooth brushes, toothpaste, tooth powder and kumkum. (iv) Cushion and mattresses of foam, including foam sheets, pillows and other articles made from foam rubber or plastic foam or other synthetic foam.] 72[188 Bio-inputs like bio-fertilizers, micro-nutrients and Plant Growth Promoters 189 Kerosene-stoves, Lanterns and Petromax and their spares] 1.Entry at Sl. No. 1 substituted vide Notification No. F.101(348)/2005-Fin.(A/Cs)/(i)/2404. The previous text was "Agricultural implements not operated manually or not driven by animal ". 2.Entry at Sl. No. 6 substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548. The previous text was "Aluminium utensils and enameled utensils". 3.Entry at Sl. No. 9 substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548. The previous text was "Bearings". 4.Entry at Sl. No. 12 substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548. The previous text was "Bicycles, tricycles, cycle rickshaws and parts". 5.Entry at Sl. No. 16 substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548. The previous text was "Drugs and medicines including Bulk drugs". 6.Entry at Sl. No. 17 substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548. The previous text was "Castings". 7.Entry at Sl. No. 20 substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548. The previous text was "Chemical fertilizers, pesticides, weedicides and insecticides". 8.Entry at Sl. No. 24 substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548. The previous text was "Declared goods as specified in section 14 of the Central Sales TaxAct-1956". 9.Entry at Sl. No. 25 substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548. The previous text was "Edible oils, oil cake and de-oiled cake". 10.Entry at Sl. No. 26 substituted vide Notification No. F.101(348)/2005-Fin. (A/Cs)/(i)/2404. The previous text was "Electrodes". 11.Omitted vide Notification No. F.101(323)/2005-Fin(A/Cs)(iii)/72. The previous text "Flour, atta, maida, suji, besan, etc.". 12.Entry at Sl. No. 31 substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs) (ii)/548. The previous text was "Fried grams". 13.Entry at Sl. No. 32 substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs) (ii)/548. The previous text was "Gur, jaggery, and edible variety of rub gur". 14.Entry at Sl. No. 39 omitted vide Notification No. F.101(348)/2005-Fin.(A/Cs)/(i)/2404. The previous text was "Incense sticks commonly known as, agarbatti, dhupkathi or dhupbati". 15.Certain words in the entry at Sl. No. 41omitted vide Notification No. F.101(348)/2005- Fin.(A/Cs)/(i)/2404. The omitted words were "IT products including". 16.Entry at Sl. No. 43 omitted vide Notification No. F.101(348)/2005-Fin.(A/Cs)/(i)/2404. The previous text was "Leaf plates and cups". 17.Omitted vide Notification No. F.101(323)/2005-Fin(A/Cs)(iii)/72. The previous text "Newars". 18.Entry at Sl. No. 46 substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs) (ii)/548. The previous text was "Napa Slabs (Rough flooring stones)". 19.Entry at Sl. No. 50 substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs) (ii)/548. The previous text was "Pipes of all varieties including GI pipes, CI pipes, ductile pipes and PVC pipes". 20.Entry at Sl. No. 51 substituted vide Notification No. F. 101(328)/2005-Fin.(A/Cs) (ii)/548. The previous text was "Plastic footwear and Hawai Chappal". 21.Entry at Sl. No. 56 substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs) (ii)/548. The previous text was "Rail coaches engines and wagons". 22.Entry at Sl. No. 57 substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs) (ii)/548. The previous text was "Readymade garments". 23.Entry at Sl. No. 60 omitted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548. The previous text was "seeds". 24.Entry at Sl. No. 61 substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs) (ii)/548. The previous text was "Sewing machines". 25.Entry at Sl. No. 63 substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs) (ii)/548. The previous text was "Silk fabrics". 26.Entry at Sl. No. 64 substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs) (ii)/548. The previous text was "Skimmed milk powder". 27.Entry at Sl. No. 65 substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs) (ii)/548. The previous text was "Solvent oils other than organic solvent oil". 28.Entry at Sl. No. 66 substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs) (ii)/548. The previous text was "Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies". 29.Entry at Sl. No. 73 substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs) (ii)/548. The previous text was "Umbrella except garden umbrella". 30.Entry at Sl. No. 76 substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs) (ii)/548. The previous text was "Writing instruments". 31.Entry at Sl. No. 77 substituted vide Notification No. F. 101(328)/2005-Fin.(A/Cs) (ii)/548. The previous text was "Processed meat ,poultry, fish and processed or preserved vegetables and fruits". 32.Entry at Sl. No. 80 substituted vide Notification No. F. 101(328)/2005-Fin.(A/Cs) (ii)/548. The previous text was "Embroidary or Zari articles that is to say imi, zari, kasab,saima, dabka, chumki, gota-sitara, naqsi". 33.Omitted vide Notification No. F. 101(328)/2005-Fin.(A/Cs)(ii)/548.The previous text was "gola". 34.Omitted vide Notification No. F. 101(328)/2005-Fin.(A/Cs)(ii)/548.The previous text was "seik narial". 35.Inserted vide Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548. 36.Entry at Sl. No. 83 substituted videNotification No. F. 101(328)/2005-Fin.(A/Cs) (ii)/548. The previous text was "Plastic Granules". 37.Entry at Sl. No. 84 substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs) (ii)/548. 38.Entry at Sl. No. 85 substituted vide Notification No. F.101(328)/2005-Fin.(A/Cs) (ii)/548. The previous text was "Sweetmeat". 39.Entry at Sl. No. 85, sub-entry (f), itemNo. 141 substituted vide Notification No. F.101(348)/2005-Fin.(A/Cs)/(i)/2404. The previous text was "Curd Lassi". 40.Entry at Sl. No. 86 to 160 inserted vide Notification No. F.101(328)/2005-Fin.(A/Cs) (ii)/548. 41.Entry at Sl. No. 121 substituted vide Notification No.F.101(348)/2005-Fin. (A/Cs)/(i)/2404. Theprevious text was "Industrialperfumes and its concentrates". 42.Entry at Sl. No. 161-171 inserted videNotification No. F.101(348)/2005-Fin. (A/Cs)/(i)/2404. 43. Substituted vide Notification No. 3(2)/Fin.(T&E)/2007-08/(ii)/Dsfte/351 dated 14.05.2007, w.e.f. 14.05.2007. Prior to Substitution it read as under: "2 All utensils including pressure cookers/pans except utensils made of precious metals." 44. Substituted vide Notification No. 3(2)/Fin.(T&E)/2007-08/(ii)/Dsfte/ 351 dated 14.05.2007, w.e.f. 14.05.2007. Prior to Substitution it read as under: " 7 Bio-fertilizers and micro nutrients, also plant growth promoters and regulators, herbicides, rodenticides, chemical fertilizers, pesticides, weedicides and insecticides" 45. Omitted vide Notification No. 3(2)/Fin.(T&E)/2007-08/(ii)/Dsfte/ 351 dated 14.05.2007, w.e.f. 14.05.2007. Prior to Omission it read as under: "Kerosene stove/lantern, petromax, glass chimney, hurricane lamp and its spares" 4 6 . Inserted vide Notification No. 3(2)/Fin.(T&E)/2007-08/(ii)/Dsfte/ 351 dated 14.05.2007, w.e.f. 14.05.2007. 47. Inserted vide Notification No. F.3(77)/Fin.(T&E)/2005-06/1434-1443 kha dated 14th March, 2006 w.e.f. 14th March, 2006. 48. Omitted by Notification No. F.101(328)/2005-Fin.(A/Cs)/255 dated 20th April, 2005 w.e.f. 20th April, 2005. Earlier read as "Bitumen". 49. Substituted by Notification No. F.3(59)/Fin.(T&E)/2005-06 dated 30.11.2005 w.e.f. 30.11.2005 for the entry appended to this schedule as Annexure A "41A IT products notified by the Ministry of IT as specified below (i) Word processing machines, Electronic typewriters (ii) Microphones, multimedia speakers, headphones etc. (iii) Telephone answering machines (iv) Parts of Telephone Answering Machine (v) Prepared unrecorded media for sound recording (vi) IT software or any media (vii) Transmission apparatus other than apparatus for radio or T.V. broadcasting. (viii) Radio communication receivers, Radio Pagers (ix) Aerials, antennas and parts (x) LCD panels, LED panels and parts (xi) Electrical capacitors, fixed, variable and parts (xii) Electronic calculators (xiii) Electrical resistors (xiv) Printed Circuits (xv) Switches, Connectors, Relays for up to 5 amps (xvi) DATA/Graphic Display tubes other than Picture tubes and Parts (xvii) Diodes, transistors & similar semi-conductor devices (xviii) Electronic Integrated Circuits and Micro-assemblies (xix) Signal Generators and parts (xx) Optical fibre cables (xxi) Optical fibre and optical fibre bundles, cables (xxii) Liquid Crystal devices, flat panel display devices and parts (xxiii) Computers systems and peripherals, Electronic diaries (xxiv) Cathode ray oscilloscopes, Spectrum analysers, Signal analysers. (xxv) Parts and Accessories of HSN 84.69, 84.70 & 84.71 (xxvi) DC Nucrinitirsm Steooer nitirs if 37.5 watts. (xxvii) Parts of HSN 85.01 (xxviii)Uninterrupted power supply (xxix)Permanent Magnets and articles (xxx) Electrical apparatus for line telephony or line telegraphy" 50. Omitted by Notification No. F.3(59)/Fin.(T&E)/2005-06 dated 30.11.2005 w.e.f. 30.11.2005 for the word "etc.". 51. Substituted by Notification No. F.101(328)/2005-Fin.(A/Cs)(ii)/548 dated 11th May, 2 0 0 5 w.e.f. 11th May, 2005 for earlier Entry inserted vide Notification No. F.101(328)/2005-Fin.(A/Cs)/255 dated 20th April, 2005 w.e.f. 20th April, 2005. "37 Industrial inputs as specified at Part-A of this notification". 5 2 . Inserted by the Notification No : F3(2)/Fin(T & E)/2008-09/JS Fin/237 dated 03.06.2008. 53. Omitted vide Notification No. F.3(30)/Fin.(T&E)/2009-10/JSFin/285 dated 01.04.2010. Prior text was : "44[Fertilizers, Pesticides, Weedicides, Insecticides, Herbicides, Rodenticides and Plant Growth Regulators (other than those covered in the First Schedule).]" 54. Omitted vide Notification No. F.3(30)/Fin.(T&E)/2009-10/JSFin/285 dated 01.04.2010. Prior text was : "Plastic and tin containers including barrels" 55. Omitted vide Notification No. F.3(30)/Fin.(T&E)/2009-10/JSFin/285 dated 01.04.2010. Prior text was : "Household plastic items such as combs, jug, soap case, mug, tooth brush, patra, looking glass and photo frames, chakla belan, cutlery, tea and atta chhanani, lunch box, bottles, trays, tokras including baskets, mats, basins, tubs, and drums of capacity upto 100 litres." 56. Omitted vide Notification No. F.3(30)/Fin.(T&E)/2009-10/JSFin/285 dated 01.04.2010. Prior text was : "Fittings for doors, window and furniture including (1) hinges-butt, piano, narrow, tee, parliament. handles for locks, furniture handles, furniture knobs, drawer channel, furniture fitting, furniture hinges, furniture catchers, (2) nails, screws, nuts and bolts, revets, cotter pins, staples, panel pins, blue cut taks, hob nails, stars, studs, iron heels, bullock and horse shoes and nails, (3) chains of all kinds, (4) all kinds of metal sections, including slotted angles, shelves and sccessories, (5) rods, rails, channels and curtain fittings, (6) tower bolts, handles, aldrops, window stay, gate hook, door stopper, brackets, card clamp, clips, corners, washers, eyelets, hooks and eyes, hangers, hasps, pegs, pelmet fittings, sliding door fittings, stoppers, suspenders, springs, magic eyes, trolley wheels, pulleys and holdfasts, (7) wire brushes." 57. Omitted vide Notification No. F.3(30)/Fin.(T&E)/2009-10/JSFin/285 dated 01.04.2010. Prior text was : "Paint brushes". 58. Omitted vide Notification No. F.3(30)/Fin.(T&E)/2009-10/JSFin/285 dated 01.04.2010. Prior text was : "Wood, timber, ply-board and laminated board". 59. Omitted vide Notification No. F.3(30)/Fin.(T&E)/2009-10/JSFin/285 dated 01.04.2010. Prior text was : "Tractor tyres and tubes" 60. Omitted vide Notification No. F.3(30)/Fin.(T&E)/2009-10/JSFin/285 dated 01.04.2010. Prior text was : "Wire mesh and Metal mesh". 61. Omitted vide Notification No. F.3(30)/Fin.(T&E)/2009-10/JSFin/285 dated 01.04.2010. Prior text was : "Desi Ghee" 62. Omitted vide Notification No. F.3(30)/Fin.(T&E)/2009-10/JSFin/285 dated 01.04.2010. Prior text was : "Glucose D". 63. Omitted vide Notification No. F.3(30)/Fin.(T&E)/2009-10/JSFin/285 dated 01.04.2010. 6 4 . Substituted vide Notification No. F.3(30)/Fin.(T&E)/2009-10/JSFin/285 dated 01.04.2010 for the following: "All utensils and cutlery items (including pressure cookers/pans) except those made of precious metals." 65. Substituted vide Notification No. F.3(30)/Fin.(T&E)/2009-10 dated 01.04.2010 for the following: " Declared goods as specified in section 14 of the Central Sales Tax Act-1956 but not including cereals, pulses, sugar, textiles and tobacco." 66. Substituted vide Notification No. F.3(30)/Fin.(T&E)/2009-10/JSFin/285 dated 01.04.2010 for the following: "[15[***]computers, telephone and parts thereof, teleprinter and wireless equipment and parts thereof]" 67. Substituted vide Notification No. F.3(30)/Fin.(T&E)/2009-10/JSFin/285 dated 01.04.2010 for the following: "Uninterrupted Power Supplies (UPS), Inverters and their parts." 68. Substituted vide Notification No. F.3(30)/Fin.(T&E)/2009-10/JSFin/285 dated 01.04.2010 for the following: " Readymade garments but not including those made of khadi". 6 9 . Substituted vide Notification No. F.3(30)/Fin.(T&E)/2009-10/JSFin/285 dated 01.04.2010 for the following: " Writing instruments, geometry boxes, colour boxes, crayons and pencil sharpeners". 7 0 . Substituted vide Notification No. F.3(30)/Fin.(T&E)/2009-10/JSFin/285 dated 01.04.2010 for the following: "Kirana items namely ararote, singhara, kuttu & their atta, kala namak, sendha namak, heeng, aam papar, mushrum, khumba and guchchi, 33 [ ***], goley ka burada, 34 [ ***], til, rai, prosdana, magaj of all kind, mungafall dana, sabu dana, roli, mehandi patti, pisimehendi, kesar, 35 [ dry fruits]." 7 1 . Substituted vide Notification No. F.3(30)/Fin.(T&E)/2009-10/JSFin/285 dated 01.04.2010 for the following: "Liquefied Petroleum Gas (LPG) and Piped Natural Gas (PNG)" 72. Inserted vide Notification No. F.3(30)/Fin.(T&E)/2009-10/JSFin/285 dated 01.04.2010 w.e.f. 01.04.2010. 73. Substituted vide Notification No. 3(51)/Fin.(Rev-I)/2010-11/asf/12 dated 01.04.2011 for the following : - "12. 4[Bicycles, Tricycles, cycle rickshaws and parts including tyres and tubes thereof.]" 74. Omitted vide Notification No. 3(51)/Fin.(Rev-I)/2010-11/asf/12 dated 01.04.2011 for the following : - "85. 38 Sweetmeet and Halwai items as notified by this Government vide Notification No. F.4(18)/77-Fin. dated the 27th Feb. 1978, that is to say- a) Halwas: 1. Halwa Sohan 2. Karachi Halwa (Pista) 3. Halwa Karachi (Badam) 4. Halwa Habshi (Egyptian) 5. Halwa Soft 6. Halwa Akharot 7. Halwa Sohan (Walnut) 8. Halwa Sohan Special ( Dudhiya) 9. Halwa Suji 10. Halwa Moong 11. Halwa Gajar 12. Halwa Bombai 13. Halwa Dipak b) Laddus: 14. Laddu Badam 15. Laddu Besan 16. Laddu Moong 17. Laddu Green Gram 18. Laddu Moti Choor 19. Laddu Khoya 20. Laddu Suji 21. Laddu Bundi 22. Laddu Maithi 23. Laddu Cholai 24. Laddu Til 25. Laddu Nishasta 26. Laddu Mohan 27. Paira Khoya 28. Paira Mathura c) Petha: 29. Petha Misri 30. Petha Angoor 31. Petha Gandhari 32. Petha Pan 33. Petha Cream Roll 34. Annanas d) Other Sweets: 35. Gulab Jaman 36. Parval 37. Likma Malai 38. Gileri Khurchan 39. Khoya Petha 40. Khoya Makhan Bara 41. Khoya Malpura 42. Milk Maisu 43. Malai Roll 44. Long Lata 45. Khurchan 46. Malai Tikka 47. Kalakand 48. Milk Tikki 49. Milk Cake 50. Barfi (Coconut) 51. Mango Sweet 52. Gulab Kand 53. Dar Bahisat 54. Barfi Pista 55. Barfi Badam 56. Barfi Moong 57. Barfi Khoya 58. Barfi Kesar Pak 59. Barfi Chocolate 60. Barfi Akharot 61. Barfi Standard (Pista Badam) 62. Barfi Moti Pak 63. Barfi Gajjar 64. Barfi Paitha 65. Barfi Ghiya 66. Barfi Besan 67. Barfi Angoor 68. Barfi Kashmiri 69. Barfi Dal Chak 70. Barfi Khir Mohan 71. Barfi Kala Jaman 72. Barfi Rasgulla Sukh 73. Rasgulla 74. Orange Rasgulla 75. Cham Cham 76. Dil Bahar 77. Ras Mehuri 78. Ras Bhari 79. Chhaina Murgi 80. Ras Malai 81 Raj Bhog 82. Malai Chop 83. Suriya 84. Pinni Dal Urd 85. Lachha Ghiya 86. Sohar Papri 87. Imarti 88. Maisu Pak 89. Balu Shahi 90. Makhan Bara 91. Nan Khatai of Besan 92. Nan Khatai of Suji 93. Phaini 94. Ghaivar 95. Andarse 96. Andarse ki Goli 97. Khajle 98. Malpua Suji 99. Malpua of Atta 100. Jalebi 101. Bundi 102. Guldana 103 Dil Khushal 104. Patisha 105. Khajur 106. Pinni Nishasta 107. Dhinda 108. Samosa Sweet 109. Chandrakala 110. Rasgulla Moong 111. Khera Patti 112. All Kinds of Gajak e) Namkeen: 113. Badam 114. Pista 115. Akharot 116. Chilgoza 117. Kharbuza seeds 118. Ratira 119. Kadu seeds 120. Seem seeds 121. Dal Biji 122 Potato Chips 123. Mongra 124 Dal Moong 125. Kabli Chana 126. Samosa 127. Dal Masoor 128. Saib 129. Namak Para 130 Lachha Alu 131. Mathri 132. Mathri Bengali 133. Mathri Rewa 134. Mathri Punjabi 135. Mathri Sonth 136. Tikkia Sonth 137. Khasta Kachori 138. Bairwari 139. Puri 140 All kinds of Pakoras f) Milk: 141. 39 Curd lassi, flavoured milk and yogurt when sold in sealed and packed containers or in bottles" 75. Substituted vide Notification No. 3(51)/Fin.(Rev-I)/2010-11/asf/12 dated 01.04.2011 for the following : - "114 Bed sheet, pillow cover and other made-ups covered by HSN entry nos. 63.01, 63.02, 63.03, 63.04, 63.05 and 63.06" 76. Substituted by the Notification No. F. 3(11) Fin. (Rev-I)/2011-12 dated 21.06.2011 for the following : - "Furnishing other then handloom furnishing." SCHEDULE 4 FOURTH SCHEDULE (See section 4) List of Goods Taxed at 20% S No. COMMODITY 1 Petroleum Products other than liquid petroleum gas, [piped natural gas,] Compressed Natural Gas and Kerosene such as (i) Naphtha; (ii) Aviation Turbine Fuel; (iii) Spirit; (iv) Gasoline; (v)[Diesel]] (vi) Furnace Oil; [(vii) ****]; [(viii) ****]; (ix) Wax (except Petroleum wax used for manufacture of candles); (x) Mixture and combination of above products. 2 Liquor (Foreign and Indian Made Foreign Liquor). 3 Country Liquor. 4 Narcotics (Bhaang). 5 Molasses. 6 Rectified Spirit. 7 Lottery Tickets. 8 Brake Fluid. 9 Omitted [***] 4[10 Tobacco and Gutka except unmanufactured tobacco, bidis, tobacco used in the manufactured of bidis and hooka tobacco.] [11 Aerated Drinks 12 Watches costing above rupees five thousand] 1. Omitted vide Notification No. 101(328)/2005-Fin.(A/Cs)(iii)/559 dated 11.05.2005. for the words "Organic Solvent" and "Coal Tar" repectively. 2 . Inserted vide Notification No. F.3(77)/Fin.(T&E)/2005-06/1444-1453 kha dated 14th March, 2006 w.e.f. 14th March, 2006. 3. Omitted by Notification No. F.101(336)/2005-Fin.(A/Cs)(ii)/479 dated 3rd May, 2005 w.e.f. 3rd May, 2005; earlier read as "Diesel (High Speed Diesel, Super Light Diesel Oil, Light Diesel Oil)". 4. Inserted vide Notification No. F. 3(6)/Fin.(T&E)/2009-10/Jsfin/269 dated 26.06.2009. 5 . Substituted vide Notification No. F.3(30)/Fin.(T&E)/2009-10/JSFin/285 Dated 01.04.2010 for the following :"***" 6. Inserted vide Notification No. F.3(30)/Fin.(T&E)/2009-10/JSFin/285 Dated 01.04.2010 w.e.f. 01.04.2010 SCHEDULE 5 FIFTH SCHEDULE (See section 6) List of dealers exempted from paying tax on sale of goods -1 Subject to the conditions specified herein under, sales made by the Canteen Stores Department to Regiment or Unit-run canteens or canteen contractors approved by the Government of India (hereinafter referred to as canteens) or to the members of the Armed Forces, or by the canteens to the members of the Armed Forces CONDITIONS (a) The canteens shall sell the goods: (i)exclusively to members of the Armed Forces, or (ii)both to members of the Armed Forces and to other persons (but not exclusively to other persons) provided that such canteens are registered under the Act and their registration number, name and address is mentioned in the bill or cash memorandum. (b) The sale by the canteen in respect of which exemption under the Fifth Schedule above referred to is claimed shall be of goods obtained from the Canteen Stores Department, the sale price of which is fixed by the Quarter Master General, Army Headquarters, New Delhi. (c) Where any goods are purchased by the Canteen Stores Department or a canteen for which a refund has been sought under the provisions of section 41 of the Act, and are utilized by it otherwise than by way of sale in Delhi, the price of the goods so purchased shall be included in its taxable turnover. (d) The exemption of tax will be available for the sale of goods other than those mentioned at annexure below for resale in Delhi and turn over of sales on account of sale of goods mentioned in the Annexure below shall be included in its taxable turnover. {Explanation For the purpose of this clause, the expression "Members of the Armed Forces" shall include ex-service personnel and war-widows identified as such by the Ministry of Defence/Army, Navy and Air Headquarters or their subordinate/attached offices}" [2. Ramakrishna Mission, Ramakrishna Ashram Marg, New Deihi-1l0055 (only for sale of cassettes, CDs and laminated photos prepared by the mission) subject to the condition that- the Ramakrishna Mission shall not be entitled to claim input tax credit on the purchases made by it.] ANNEXURE -1 (a) Motor Vehicles including chassis of motor vehicles and motor bodies, but not including tractors tyres, tubes, accessories, component parts and spare parts of motor vehicles. (b) Motor cycles, motor cycle combinations, motor scooters, motoretts, two wheelers and three wheelers. -2 (a) Refrigerators of the capacity above 170 litres. (b) Air-conditioning and other cooling appliances and apparatus excluding air coolers and water coolers. (c) All kind of cooking appliances, cooking ranges, microwave ovens and grilles (d) Vaccum cleaners, electrical and electronic air purifiers and dish washers. (e) Television sets, video cassette recorders, video cassette players, CD players, home theatres, video camera and camera of value exceeding Rs. 250. (f) Washing machines (g) Room air convectors and air circulators (h) Voltage stabilizers, inverters and transformers (i) Transmission towers (j) Electronic toys and games (k) Video CD and DVD Players (l) ACSR Conductors. -3 Telecommunication equipments including telephones, tele-printers, wireless equipment and fax machines but excluding mobile phone handsets. -4 Cinematographic equipments including cameras, projectors and sound recording and reproducing equipment and spare parts, component parts and accessories required for use therewith and lenses, films and cinema carbons. -5 Foreign made watches, electrical time switches and mechanical timers and component parts, spare part and accessories thereof. -6 All arms including rifles, revolvers pistols and ammunition for the same and component parts and accessories thereof but not including 12 bore shot-gun ammunition. -7 Cigarette cases and lighters. Typewriters, tabulating, calculating, cash -8 registering, indexing, card punching, franking and addressing machines, tele- printers, duplicating machines and photocopying machines, component parts, spare parts and accessories thereof. -9 Binoculars, telescopes and opera glasses and component parts, spare parts and accessories thereof. -10 All type of cutlery including knives, forks and spoons. -11 (a) All goods made of glass including glassware, but not including glass and bangles, optical lenses, glass tumblers and mirrors.. (b) utensils, kitchenware and tableware made of glass or chine clay. (c) glazed earthenware (d) Chinaware including crokery. -12 Picnic set sold as a single unit. -13 Iron and steel safes and almirahs. -14 (a) Light Diesel oil/high speed Diesel (b) Kerosene oil sold through modes other than fair price shop. -15 Cosmetics, perfumery and toilet goods including soaps, shampoos and hair oils but not including tooth brush, toothpaste, tooth powder and kumkum. -16 Leather goods, excepting footwear, belts and sports articles made of leather. -17 Furniture including iron and steel and moulded furniture, but excluding wooden furniture. -18 Cushion and mattresses of foam, including foam sheets, pillows and other articles made from foam rubber or plastic foam or other synthetic foam. -19 Furs and skins with fur and articles made therefrom including garments made thereof. -20 Articles made of stainless steel excluding safety razor blades and surgical instruments or parts of industrial machinery and plant, Utensils, kitchen wares and table wares made up of stainless steel. -21 Plastic, PVC, celluloid, bakelite and rubber goods and goods made of similar other substances but not including domestic goods having maximum retail price inclusive of all taxes up to two hundred rupees per item. -22 Fireworks including coloured matches. -23 Lifts and elevators of all kinds. -24 (a) all types of glazed & vitrum tiles, mosaic tiles and ceramic tiles. (b) All types of laminated sheets such as Sunmica,Formica etc. -25 Carpets of all kinds. -26 Weatherproofing compounds. -27 Ivory articles. -28 All kinds of marble, granite and their tiles. -29 Sandalwood and Oil thereof. -30 Meat,fish, fruits and Vegetables when sold in preserved form -31 Silk and garments made of silk but not including Sarees made of silk. -32 Musical instruments -33 Synthetic Gems. -34 Spark plugs. -35 Adhesives. -36 Oxygen and Gases. -37 Aeronautics including aeroplanes, ground equipments their accessories and parts. -38 All types of sanitary goods, sanitary wares and fittings. -39 Paints and colours. -40 Pan Masala and Gutkha. -41 All kinds of preserved food articles when sold in sealed containers. -42 Lubricants including all kinds of non petroleum lubricants. -43 Imported Vanaspati. 1. Inserted vide Notification No. F.101(328)/2005-Fin.(A/Cs)/(i)/1099 Dated 02.06.2005. 2. Inserted vide Notification No. F. 3(10)/Fin.(T&E)/2009-10/asf/5 dated 24.01.2011. SCHEDULE 6 SIXTH SCHEDULE (See section 41) List of Organizations who can claim refund 1. DIPLOMATIC MISSIONS/CONSULATES OF COUNTRIES AND INTERNATIONAL ORGANIZATIONS LISTED BELOW AND THEIR DIPLOMATS/INTERNATIONAL OFFICERS IN RESPECT OF PURCHASES MADE BY THEM FOR OFFICIAL OR PERSONAL USE PART A - LIST OF COUNTRIES. (1) AFGHANISTAN [(1A) Republic of Albania [(1A) Republic of Albania Exemption / refund of VAT for official purchases of the Embassy of the Republic of Albania in New Delhi and personal purchases of its diplomats.] (2) ALGERIA (3) ANGOLA (4) ARGENTINA (5) ARMENIA (6) AUSTRALIA (7) AUSTRIA (8) AZERBAIJAN [(9) (a) on hotel bills, restaurant bills and utility bills in respects of both official purchases of the Mission/Posts and personal purchases of diplomats. (b) on personal purchases by diplomats of locally manufactured goods, petrol, diesel and other fuel.] [(9A) BAHRAIN] (10) BELARUS (11) BELGIUM (12) BHUTAN [(12A) BOSNIA & HERZEGOVINA]] [(12B) BOTSWANA] (13) BRAZIL (14) BRUNEI DARUSSALAM (15) BULGARIA [(15A) BURKINA FASO]] (16) CAMBODIA (17) CANADA (18) CHINA (19) COLUMBIA (20) CONGO-DEMOCRATIC REPUBLIC OF (21) COTE-DIVOIRE (22) CROATIA (23) CUBA (24) CYPRUS (25) CZECH REPUBLIC (26) DENMARK [(26A) DJIBOUTI - REPUBLIC OF]] [(27) The minimum invoice value per purchase per dealer for exemption/refund of VAT in respect of the Embassy and diplomats will be Rs.12,500.] (28) EGYPT (29) ERITREA (30) ETHIOPIA (31) FINLAND [(32) FRANCE (a) Official Purchases of the Embassy / Consulates General (Chancery and Residence of Heads of Mission / Post) : (i) Exemption / Refund of VAT will be allowed only on purchase of office furniture, vehicles, functional office equipments, stationery, telephone, gas, electricity, water, internet, fuel and household items for the residents of the Head of Mission / Head of Post. (ii) Exemption / Refund will not be allowed on repair and maintenance of vehicles other than the Flag Car (official vehicle of the Ambassador / Consul General). (iii) The minimum invoice value per purchase per dealer for exemption / refund of VAT will be Rs. 9500/- per invoice. (b) Personal purchases of the diplomatic level officers (other than Head of Mission / Head of Post) (i) Exemption / Refund of VAT will be allowed only on purchase of vehicles. (ii) The minimum invoice value per purchase per dealer for exemption / refund of VAT will be Rs. 9500/- per invoice.] [(32A) Exemption / refund of VAT for official purchases of the Embassy and personal purchases of its diplomats. The minimum invoice value per purchase per dealer for exemption / refund of VAT in respect of the Embassy and its diplomats will be Rs.1500/-] [(33) GERMANY [(i) The minimum invoice value per purchase per dealer for exemption/refund of VAT in respect of the Embassy/Consulates and diplomats will be Rs.5600/-, (ii) in respect of personal purchases of diplomats, the maximum limit for exemption/refund will be Rs.33,600/- (excluding VAT on purchase of vehicles) per Financial Year, (iii) Exemption/refund of VAT will not be available in respect of food stuff and tobacco products.]] (34) GHANA (35) GREECE (36) GUYANA (37) HUNGARY (38) HOLY SEE [(38A) ICELAND] (39) INDONESIA (40) IRAN (41) IRAQ (42) IRELAND (43) ISRAEL (44) ITALY (45) JAPAN (46) JORDAN (47) [KAZAKHSTAN.- THE MINIMUM INVOICE VALUE FOR EXEMPTION/REFUND OF VAT IN RESPECT OF THE EMBASSY AND ITS DIPLOMATIC RANK OFFICERS WILL BE RUPEES 3,900 PER INVOICE] (48) KENYA (48) KENYA (49) KOREA-REPUBLIC OF (50) KOREA (D.P.R.) (51) KUWAIT (52) KYRGHYZ REPUBLIC (53) LAOS (54) LEBANON (55) LESOTHO (56) LIBYA [(56i) LITHUANIA - REPUBLIC OF (The minimum invoice value applicable for the VAT exemption is Rs.1500/- per invoice)] (57) LUXEMBOURG [(57i) MACEDONIA - REPUBLIC OF (The minimum invoice value applicable for the VAT exemption is Rs. 5300/- per invoice)] (58) MALAYSIA (59) MALDIVES (59A) Malta [(59B) Republic of Mali Exemption / refund of VAT for official purchases of Embassy of the Republic of Mali in New Delhi and personal purchases of its diplomats. The minimum invoice value will be Rs.1500/-] [(60) Mauritius Exemption / refund of VAT for official purchases of the High Commission and personal purchases of its diplomats The minimum invoice value per purchase per dealer for exemption / refund of VAT in respect of the Embassy and its diplomats will be [Rs.4500/-] (61) MEXICO (62) MONGOLIA (63) MOROCCO (64) MOZAMBIQUE (65) MYANMAR (66) NAMIBIA (67) NEPAL (68) NETHERLANDS (69) NIGERIA (70) NORWAY (71) OMAN (72) PAKISTAN (73) PALESTINE (74) PANAMA [(74A) PAPUA NEW GUINEA] [(74B) PARAGUAY]]] (75) PHILIPPINES (76) POLAND (77) PORTUGAL (78) QATAR (79) ROMANIA [***] (81) RWANDA (82) SAUDI ARABIA (83) SENEGAL (84) SERBIA & MONTENEGRO [(85) SINGAPORE [(i) Exemption/refund of VAT will be granted for purchases for official use of the High Commission/Consulate General/Consulate, (ii) The facility of exemption/refund of VAT on goods other than Water, Electricity and Cooking Gas withdrawn for purchases made for personal use of diplomats.]] (86) SLOVAK REPUBLIC (87) SLOVENIA (88) SOMALIA [(89) SOUTH AFRICA- except (a) purchases made by diplomats/international officers for personal use.] (90) SPAIN (91) SRI LANKA (92) SUDAN (93) SURINAME (94) SWEDEN (95) SWITZERLAND (96) SYRIA [(96A) TANZANIA] (96B) TAIPEI ECONOMIC AND CULTURAL CENTRE (TECC)] (97) THAILAND [(97A) Republic of Togo Exemption / refund of VAT for official purchases of the Embassy of the Republic of Togo in New Delhi and personal purchases of the diplomats. The Minimum invoice value will be Rs.1500/-] (98) TRINIDAD & TOBAGO (99) TUNISIA (100) TURKEY [(100A) TURKMENISTAN]] (101) UGANDA (102) UKRAINE (103) UNITED ARAB EMIRATES (104) UNITED KINGDOM (105) URUGUAY [***] (107) UZBEKISTAN (108) VENEZUELA (109) VIETNAM (110) YEMEN (111) ZAMBIA (112) ZIMBABWE PART B - LIST OF INTERNATIONAL ORGANIZATIONS (1) ASIAN DEVELOPMENT BANK (ADB) (2) FOOD AND AGRICULTURAL ORGANIZATION OF THE UNITED NATIONAS-FAO (3) INTERNATIONAL LABOUR ORGANIZATION (ILO) (4) UNITED NATIONS CHILDRENS FUND (UNICEF) (5) UNITED NATIONS DEVELOPMENT PROGRAMME (UNDP) (6) UNITED NATIONS EDUCATIONAL, SCIENTIFIC AND CULTURAL ORGANIZATION (UNESCO) (7) UNITED NATIONS HIGH COMMISSIONER FOR REFUGEES (UNHCR) (8) UNITED NATIONS INFORMATION CENTRE (UNIC) (9) UNITED NATIONS MILITARY OBSERVER GROUP FOR INDIA AND PAKISTAN (UNMOGIP) (10) UNITED NATIONS POPULATION FUND (UNFPA) (11) WORLD HEALTH ORGANIZATION (WHO) (12) INTERNATIONAL CENTRE FOR GENETIC ENGINEERING AND BIOTECHNOLOGY (ICGEB) (13) EUROPEAN COMMISSION (14) LEAGUE OF ARAB STATES (15) AFRO-ASIAN RURAL DEVELOPMENT ORGANIZATION (16) ASIAN-AFRICAN LEGAL CONSULTATIVE ORGANIZATION (17) UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT MISSION (USAID) [(18) WORLD BANK (19) INTERNATIONAL FINANCE CORPORATION (20) INTERNATIONAL MONETORY FUND (21) WORLD FOOD PROGRAMME (22) ASIAN & PACIFIC CENTRE FOR TRANSFER OF TECHNOLOGY (23) INTERNATIONAL COMMITTEE OF RED CROSS (ICRC) (24) INTERNATIONAL CROPS RESEARCH INSTITUTE FOR THE SEMI- ARID TROPICS (ICRISAT)] [(25) [Commonwealth Education Media Centre for Asia (CEMCA).] [Provided that the items mentioned at SI. Nos. 11, 13, 15, 18 in the annexure above referred to, the Canteen Stores Department (CSD) shall claim the refund @ 8.5 paise per rupee of input tax for the said items] [(26) South Asian University (which includes its Project Office), New Delhi for VAT exemption/refund on official purchases and personal purchases of its internationally recruited officers.] [27. Global Development Network (GDN) In respect of its official purchases in New Delhi and personal purchases of its internationally recruited officials.] [2. [Canteen Stores Department (CSD) of the Ministry of Defence, Government of India for purchase of goods other than those mentioned at Annexure below for resale in Delhi. ANNEXURE (1) (a) Motor Vehicles including chassis of motor vehicles and m otor bodies, but not including tractors tyres, tubes, accessories, component parts and spare parts of motor vehicles. (b) Motor cycles, motor cycle combinations, motor scooters, motoretts, two wheelers and three wheelers. (a) Refrigerators of the capacity above 170 litres. (b) Air-conditioning and other cooling appliances and apparatus excluding air coolers and water coolers. (c) All kind of cooking appliances, cooking ranges, microwave ovens and grilles (d) Vaccum cleaners, electrical and electronic air purifiers and dish washers. (e) Television sets, video cassette recorders, video cassette players, CD players, home theatres, video camera and camera of value exceeding Rs. 250. (k) Washing machines (l) Room air convectors and air circulators (3) Telecommunication equipments including telephones, tele- printers, wireless equipment and fax machines but excluding mobile phone handsets. (4) Cinematographic equipments including cameras, projectors and sound recording and reproducing equipment and spare parts, component parts and accessories required for use therewith and lenses, films and cinema carbons. (5) Foreign made watches, electrical time switches and mechanical timers and component parts, spare part and accessories thereof. (6) All arms including rifles, revolvers pistols and ammunition for the same and component parts and accessories thereof but not including 12 bore shot-gun ammunition. (7) Cigarette cases and lighters. (8) Typewriters, tabulating, calculating, cash registering, indexing, card punching, franking and addressing machines, tele-printers, duplicating machines and photocopying machines, component parts, spare parts and accessories thereof. (9) Binoculars, telescopes and opera glasses and component parts, spare parts and accessories thereof. (10) All type of cutlery including knives, forks and spoons. (11) (a) All goods made of glass including glassware, but not including glass and bangles, optical lenses, glass tumblers and mirrors. (b) utensils, (b) utensils, kitchenware and tableware made of glass or chine clay. (c) glazed earthenware (d) Chinaware including crokery. (12) Picnic set sold as a single unit. (13) Iron and steel safes and almirahs. (14) (a) Light Diesel oil/high speed Diesel (b) Kerosene oil sold through modes other than fair price shop. (12) Picnic set sold as a single unit. (13) Iron and steel safes and almirahs. (14) (a) Light Diesel oil/high speed Diesel (b) Kerosene oil sold through modes other than fair price shop. (15) Cosmetics, perfumery and toilet goods including soaps, shampoos and hair oils but not including tooth brush, toothpaste, tooth powder and kumkum. (16) Leather goods, excepting footwear, belts and sports articles made of leather. (17) Furniture including iron and steel and moulded furniture, but excluding wooden furniture. (18) Cushion and mattresses of foam, including foam sheets, pillows and other articles made from foam rubber or plastic foam or other synthetic foam. (19) Furs and skins with fur and articles made therefrom including garments made thereof. (20) . Articles made of stainless steel excluding safety razor blades and surgical instruments or parts of industrial machinery and plant, Utensils, kitchen wares and table wares made up of stainless steel. (21) Plastic, PVC, celluloid, bakelite and rubber goods and goods made of similar other substances but not including domestic goods having maximum retail price inclusive of all taxes up to two hundred rupees per item. (22) Fireworks including coloured matches. (23) Lifts and elevators of all kinds. (24) (a) all types of glazed & vitrum tiles, mosaic tiles and ceramic tiles. (b) All types of laminated sheets such as Sunmica,Formica etc. (25) Carpets of all kinds. (26) Weatherproofing compounds. (27) Ivory articles. (28) All kinds of marble, granite and their tiles. (29) Sandalwood and Oil thereof. (30) Meat,fish, fruits and Vegetables when sold in preserved form (31) Silk and garments made of silk but not including Sarees made of silk. (32) Musical instruments (33) Synthetic Gems. (34) Spark plugs. (35) Adhesives. (36) Oxygen and Gases. (37) Aeronautics including aeroplanes, ground equipments their accessories and parts. (38) All types of sanitary goods, sanitary wares and fittings. (39) Paints and colours. (40) Pan Masala and Gutkha. (41) All kinds of preserved food articles when sold in sealed containers. (42) Lubricants including all kinds of non petroleum lubricants. (43) Imported Vanaspati. Confederation of Indian Industry, Delhi in respect of purchases of (i) tents, (ii) blankets, (iii) bandages and plaster, (iv) cotton, (v) antiseptics, (vi) medicines and (vii) non-perishable food items for free distribution to the earthquake victims of Kashmir for a period up to 31st March, 2006 and further subject to furnishing of a certificate in the following format:- CERTIFICATE Certified that the goods covered by invoice(s)/bill(s)/cash memo(s) mentioned below which were purchased by the Confederation of Indian Industry, Delhi, during the quarter ended on___________, have been distributed to the earthquake victims of Kashmir free of cost. DESCRIPTION OF GOODS PURCHASED Invoice(s)/ Bill (s)/ S. No. Name and TIN of the dealer from whom the goods were purchased Cash memo(s) No. Description of Goods purchased Date of purchase Amount (Rs.) VAT paid or payable (Rs.) TOTAL Signature_________________ Designation_______________ Date______________ [6. Vivekananda Kendra, Delhi Branch in respect of payments made, for its construction project at Chanakya Puri, New Delhi, to M/s. V. K. Constructions, Rajouri Garden, New Delhi for their construction contracts including fire fighting, plumbing, sanitation and to M/s Goel & Associates, Chattarpur, New Delhi for their contracts regarding electrical works during the period 01.04.2005 to 31.12.2006.] [7. Constitution Club, AB-97, Shahjahan Road, New Delhi in respect of purchases meant for its renovation and up- gradation. 8. Delhi Metro Rail Corporation (DMRC) for carrying out its Mass Rapid Transport System (MRTS) project in Delhi in respect of purchases made by it till 31st March, 2010.] [9. Chetanalaya, 9-10, Bhai Vir Singh Marg, New Delhi- 110001 in respect of purchases, costing up to a maximum of sixty-five lakh rupees, for its project for reconstruction of the Mother Teresas Home at Kashmere Gate, Delhi.] 1. Substituted vide Notification No. F.101(352)/2005-Fin.(A/Cs)/736-745 Dated 07.10.2005. 2. Renumbered vide Notification No. F.101(352)/2005-Fin.(A/Cs)/736-745 Dated 07.10.2005. 3. Inserted vide Notification No. F.101(328)/2005-Fin.(A/Cs)/(ii)/1110 Dated 02.06.2005. 4 . Inserted vide Notification No. F.3(77)/Fin. (T&E)/2005-06/1454-1463 Kha Dated 14.03.2006 with immediate effect. 5. Inserted vide Notification No. F.3(77)/Fin. (T&E)/2005-06/1454-1463 Kha Dated 14.03.2006 w.e.f. 01.04.2005. 6. Inserted vide Notification No. F.3(77)/Fin. (T&E)/2005-06/1454-1463 Kha Dated 14.03.2006 w.e.f. 10.10.2005. 7 . Inserted vide Notification No. 3(22)/Fin.(T&E)/2006-07/dsfte/354-363 Dated 07.09.2006 w.e.f. 07.10.2005. 8. This entry shall be deemed to have come into effect from 07.10.2005 vide Notification No. 3(22)/Fin.(T&E)/2006-07/dsfte/354-363 Dated 07.09.2006. 9 . Inserted vide Notification No. 3(22)/Fin.(T&E)/2006-07/dsfte/354-363 Dated 07.09.2006 w.e.f. 07.09.2006. 10. Inserted vide Notification No. 3(34)/Fin.(T&E)/2006-2007/DSFTE/659 Dated 05.12.2006. 1 1 . Reinserted vide Notification No. F.3(12)/Fin.(T&E)/2007-08/dsfte/510 Dated 10.06.2007 w.e.f. 01.06.2007. Prior to insertion entry 106 i.e., "(106) USA" omitted vide Notification No. 3(34)/Fin.(T&E)/2006-2007/DSFTE/659 Dated 05.12.2006 w.e.f. 01.10.2006. 12. Inserted vide Notification No. F.3(12)/Fin.(T&E)/2007-08/dsfte/510 Dated 10.06.2007 w.e.f. 16.09.2006. 13. Inserted vide Notification No. F.3(12)/Fin.(T&E)/2007-08/dsfte/510 Dated 10.06.2007 w.e.f. 22.02.2006. 14. Renumbered as (74B) vide Notification No. F.3(12)/Fin.(T&E)/2007-08/dsfte/510 Dated 10.06.2007 w.e.f. 15.11.2006. 15. Inserted vide Notification No. F.3(12)/Fin.(T&E)/2007-08/dsfte/510 Dated 10.06.2007 w.e.f. 15.11.2006. 16. Omitted w.e.f. 1.10.2006 vide Notification No. F.3(34)/Fin.(T&E)/2006/dsfte/ dated 5.12.2006. Prior to omission reads as " 11[(106) USA]". 17. Substituted by the Notification No. F3(2)/Fin(T & E)/2008-09/JS Fin/237 dated 03.06.2008 for the following :- "(60) MAURITIUS" 18. Inserted by the Notification No. F3(2)/Fin(T & E)/2008-09/JS Fin/237 dated 03.06.2008. 19. Substituted by the Notification No. F.3(21)/Fin.(T&E)/2008-2009/JS/Fin./350 Dated 24.07.2008 for the entry "Germany". 20. Substituted by the Notification No. F.3(21)/Fin.(T&E)/2008-2009/JS/Fin./350 Dated 24.07.2008 for the entry "Singapore". 21. Inserted by the Notification No. F.3(25)/Fin. (T&E)/2008-09/JS Fin./441 dated 17.10.2008. 22.Substituted by the Notification No. F.3(25)/Fin. (T&E)/2008-09/JS Fin./441 dated 17.10.2008 for the entry "(27) ECUADOR". 23.Omitted by the Notification No. F.3(25)/Fin. (T&E)/2008-09/JS Fin./441 dated 17.10.2008 for the words, brackets and numbers "(80) RUSSIA" 24.Substituted by the Notification No. F.3(25)/Fin. (T&E)/2008-09/JS Fin./441 dated 17.10.2008 for the entry "(9) BANGLADESH". 25. Inserted by the Notification No. F.3(15)/Fin.(T&E)/2008-2009/JSFin/363 Dated 31.07.2008. 26. Inserted by the 06.08.2009 Notification No. F. 3(35)/Fin.(T&E)/2008-09/Jsfin/167 dated 22.05.2009 for the following : - "(89) SOUTH AFRICA" 27. Inserted vide Notification No. F.3(8)/Fin.(T&E)/2009-10 Dated 06.08.2009 28. Inserted vide Notification No. F.3(8)/Fin.(T&E)/2009-10 Dated 06.08.2009. 2 9 . Inserted vide Notification No. F. 5(36)/Policy-II/VAT/Misc/Amendment/2009/984 dated 16.03.2010 w.e.f. 16.03.2010. 30. Substituted vide Notification No. F. 5(37)Policy-II/VAT/Misc./Amendment/2009/1186 dated 23.04.2010 for the following :"KAZAKHSTAN". 31. Substituted vide Notification No. F. 5(45)/Policy-II/VAT/Amend/2010/1684-1693 dated 08.09.2010 for the following : - "(32) FRANCE" 32. Inserted vide Notification No. F. 5(45)/Policy-II/VAT/Amend/2010/1684-1693 dated 08.09.2010. 33. Substituted vide Notification No. F. 5(45)/Policy-II/VAT/Amend/2010/1684-1693 dated 08.09.2010 for the following : - "17[(60) Mauritius (only for petrol and diesel)]" 34. Inserted vide Notification No. F. 5(54)/Policy-II/VAT/Amend/2010/1790-1800 dated 02.12.2010. 3 5 . Inserted vide Notification No. F. 5(58)/Policy-II/VAT/2010/1991-2001 dated 11.03.2011 w.e.f. 07.07.2010. 36. Substituted vide Notification No. F. 5(45)/Policy-II/VAT/Amend/2010 dated 25.03.2011 w.e.f. 08.09.2010 for the following : - "Rs. 1500/-" 37. Inserted vide Notification No. F.5(54)/Policy-II/VAT/Amendment/2010/60-72 dated 28.04.2011. SCHEDULE 7 SEVENTH SCHEDULE (See section 9) List of non-creditable goods S No. Description of non-creditable goods 1. Subject to clauses 2 and 3 of this Schedule, the following goods shall be "non creditable goods" for the purposes of this Act: [(i) All automobiles including commercial vehicles, and two and three wheelers, and spare parts for repairs and maintenance and tyres and tubes thereof;] (ii)[Fuels in the form of petrol, diesel, kerosene, LPG, CNG, PNG and coal]; (iii) Conventional clothing and footwear, clothing fabrics; (iv) Food for human consumption; (v) Beverages for human consumption; (vi) Goods designed, and used predominantly for, the provision of entertainment including television receivers, video cassette players, radios, stereo systems, audio cassette player, CD players, DVD players, computer game consoles and computer games, cameras of any kind; [(vii) Air conditioners, air conditioning plants or units other than those used for manufacturing purposes; air coolers, fans and air circulators;] (viii) Tobacco in any form and tobacco products. [(ix) Office equipments, furniture, carpets, stationary items, advertisement and publicity materials, sanitation equipments, fixtures including electrical fixtures and fittings, generators and electrical installation; (x) Elevators (lifts); (xi) Computers other than those used for the purpose in normal business; (xii) All kinds of cranes, earthmovers, JCB, excavators, road rollers, concrete mixing machines and other similar machineries; (xiii) Goods for personal consumption or for gifts; (xiv) Goods purchased and accounted for in business but utilised for the facility to the employees; and (xv) Goods used for construction of or incorporation in civil structures and immovable goods] [2. Any entry in clause 1 [other than item (ii), (xiii), (xiv) and (xv)] shall not to be treated as non-creditable goods if the item is purchased by a registered dealer for the purpose of resale in an unmodified form or use as raw material for processing or manufacturing of goods, in Delhi, for sale by him in the ordinary course of his business.] 3. Fuel [Item (ii) of clause 1] shall not be treated as non-creditable goods if the purchaser is licensed as a dealer in fuel products and purchases the fuel in commercial quantities for resale . 1. Substituted vide Notification No. 3(22)/Fin.(T&E)/2006-07/dsfte/384-393 Dated - 07.09.2006. for the following words: "Fuels in the form of petrol, diesel and kerosene, LPG, CNG, coal" 2. Substituted vide Notification No. F.(59)/Fin(T&E)/2005-06/913 kha dated 30.11.2005 for "(i) Motor vehicles designed for transporting fewer than eight passengers, motor cycles, motor scooters and other motorised two-wheeled vehicles;". 3. Substituted vide Notification No. F.(59)/Fin(T&E)/2005-06/913 kha dated 30.11.2005 for "(vii) Air conditioners other than those used for manufacturing purposes; and". 4. Inserted vide Notification No. F.(59)/Fin(T&E)/2005-06/913 kha dated 30.11.2005. 5. Substituted vide Notification No. F.(59)/Fin(T&E)/2005-06/913 kha dated 30.11.2005 for "(2) Any item in clause 1 [other than Item (ii)] shall not to be treated as non- creditable goods if the item is purchased by a registered dealer for the purpose of re-sale in an unmodified form or use as raw material for processing or manufacturing of goods for sale by him in Delhi in the ordinary course of his business.".