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Section 44 of Delhi Value Added Tax Act 2004 - Application of the Delhi Land Reforms Act, 1954 for purposes of recovery

What is the Application of the Delhi Land Reforms Act, 1954 for purposes of recovery? Section 44 of DVAT Act 2004

Section 44 : Application of the Delhi Land Reforms Act, 1954 for purposes of recovery - Delhi Value Added Tax Act 2004

 

(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 and the Assistant 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.

 

DELHI VALUE ADDED TAX ACT 2004

Section 41 : Refund of tax for embassies, officials, international and public organizations

Section 42 : Interest

Section 43 : Recovery of tax

Section 44 : Application of the Delhi Land Reforms Act, 1954 for purposes of recovery

Section 45 : Continuation of certain recovery proceedings

Section 46 : Special mode of recovery

Section 46A : Provisional attachment to protect revenue in certain cases

Section 47 : Transfer of assets during pendency of proceedings void

Section 47A : Liability under this Act to be the first charge

Section 48 : Records and accounts

Section 49 : Accounts to be audited in certain cases

Section 50 : Tax invoices

 

 

Section 51 : Credit and debit notes

Section 52 : Liability in case of transfer of business

Section 53 : Liability in case of company in liquidation

Section 54 : Liability of partners of firm to pay tax

Section 55 : Liability of guardians, trustees etc

 

 

Section 56 : Liability of Court of Wards, etc

Section 57 : Liability in other cases

Section 58 : Audit

Section 58A : Special Audit

Section 59 : Inspection of records

Section 60 : Power to enter premises and seize records and goods

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