Section 35 of Delhi Value Added Tax Act 2004 - Collection of
assessed tax and penalties
How to do Collection of assessed tax and penalties? Section 35 of
DVAT Act 2004
Section 35 : Collection of assessed tax and penalties - Delhi Value
Added Tax Act 2004
(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 an
assessment and has complied with the condition, if any, to
entertain such objection in the manner provided in section 74 of
this Act, the Commissioner may not enforce the payment of
balance 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.