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Section 57 of Delhi Value Added Tax Act 2004 - Liability in other cases

What is the Liability in other cases? Section 57 of DVAT Act 2004

Section 57 : Liability in other cases - Delhi Value Added Tax Act 2004

 

(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).

 

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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