Section 100 of Delhi Value Added Tax Act 2004 - Power to collect statistics

What is Power to collect statistics? Section 100 of DVAT Act 2004

Section 100 : Power to collect statistics  - Delhi Value Added Tax Act 2004

Rule 67, Forms 18A and 51


(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.


Section 81 : Appeal to High Court

Section 82 : Appearance before any authority in proceedings

Section 83 : Bar of suits in civil courts

Section 84 : Determination of specific questions

Section 85 : Ruling on general questions

Section 86 : Penalties

Section 87 : Automatic mitigation and increase of penalties

Section 88 : Relationship to assessment and impact on criminal penalties

Section 89 : Offences and criminal penalties

Section 90 : Offences by companies, etc



Section 91 : Cognizance of offences

Section 92 : Investigation of offences

Section 93 : Compounding of offences

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

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



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

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

Section 98 : Returns, etc. to be confidential

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

Section 100 : Power to collect statistics

Section 100A : Automation

Section 101 : Setting up of check-posts and barriers

Section 102 : Power to make rules

Section 103 : Power to amend Schedules

Section 104 : Power to remove difficulties

Section 105 : Application to sales and purchases

Section 106 : Repeal and savings

Section 107 : Amnesty Scheme

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