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Section 63 of Delhi Value Added Tax Act 2004 - Custody, return and disposal of goods, goods vehicle and security

How to do Custody, return and disposal of goods, goods vehicle and security? Section 63 of DVAT Act 2004

Section 63 : Custody, return and disposal of goods, goods vehicle and security - Delhi Value Added Tax Act 2004

Rule 41, Form 29

 

(1) Where the Commissioner seizes any goods or goods vehicle, he shall give the dealer, person in charge of the goods vehicle or a person present on his behalf, as the case may be, a receipt for the same and obtain acknowledgement of the receipt so given to him:

PROVIDED that if the person from whose custody the goods or goods vehicle are seized refuses to give an acknowledgement, the Commissioner may leave the receipt in his presence and record this fact.

(2) The Commissioner ?

(a) shall keep any goods or goods vehicle seized under section 61 in his
custody;

(b) may retain them for such time as he considers reasonable; and

(c) subject to sub-section (3) of this section, shall return the goods or goods vehicle to the dealer or other person from whose custody or power they were seized.

(3) Where the Commissioner -

(a) has seized any goods;

(b) has seized a goods vehicle; or

(c) holds any goods as security for the performance of an obligation under this Act;

the Commissioner may, not sooner than one month after the service of
notice on ?

(i) the person from whom the goods were seized;

(ii) the person from whom the goods vehicle was seized;

(iii) the person for whom the security was given; and

(iv) any person against whom the security is to be enforced;

as the case may be, of his intention to sell the goods, direct the auction of such goods or goods vehicle to meet any arrears of tax, interest or penalty owed under this Act.

(4) An auction of goods or a goods vehicle shall be carried out in the manner prescribed for the sale of property held by the Commissioner.

DELHI VALUE ADDED TAX ACT 2004

Section 61 : Power to stop, search and detain goods vehicles

Section 62 : Custody and release of records

Section 63 : Custody, return and disposal of goods, goods vehicle and security

Section 64 : Detention of goods pending disclosure

Section 65 : Obligation to provide reasonable assistance

Section 66 : Value Added Tax Authorities

Section 67 : Powers and responsibilities of the Commissioner

Section 68 : Delegation of Commissioner's powers

Section 69 : Change of an incumbent of an office

Section 70 : Power of Commissioner to make notifications

 

 

Section 71 : Persons to be public servants

Section 72 : Immunity from civil suit

Section 73 : Appellate Tribunal

Section 74 : Objections

Section 74A : Revision

Section 74B : Rectification of mistakes and Review

 

 

Section 75 : Power of Commissioner and other authorities to take evidence on oath, etc

Section 76 : Appeals to Appellate Tribunal

Section 77 : Extension of period of limitation in certain cases

Section 78 : Burden of proof

Section 79 : Bar on appeal or objection against certain orders

Section 80 : Assessment proceedings, etc. not to be invalid on certain grounds

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