Section 70 of Delhi Value Added Tax Act 2004 - Power of Commissioner
to make notifications
What is Power of Commissioner to make notifications? Section 70 of
DVAT Act 2004
Section 70 : Power of Commissioner to make notifications - Delhi
Value Added Tax Act 2004
(1) The Commissioner may notify and publish any forms which
may be necessary for the reporting of information to the Value
Added Tax authorities.
(2) Where the Commissioner has notified a form for a
particular purpose, all persons shall be required to report the
information using the form, in such manner as may be notified by
(3) Where in his opinion it is necessary or convenient to do
so, the Commissioner may issue notifications for carrying out
the purposes of this Act:
PROVIDED that any notification shall not be inconsistent with
this Act or
any rules or regulations made pursuant to it.
(4) In particular and without prejudice to the generality of
the foregoing power, a notification issued by the Commissioner
may stipulate all or any of the matters which in the opinion of
the Commissioner are necessary or convenient for the proper
administration of this Act.
(6) Every notification issued by the Commissioner under this
Act shall be published in the official Gazette, and shall not
have any effect prior to such publication.