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Section 104 of Delhi Value Added Tax Act 2004 - Power to remove difficulties

Who has the Power to remove difficulties? Section 104 of DVAT Act 2004

Section 104 : Power to remove difficulties - Delhi Value Added Tax Act 2004

 

(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.

DELHI VALUE ADDED TAX ACT 2004

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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