Section 84 of Delhi Value Added Tax Act 2004 - Determination of
What is Determination of specific questions? Section 84 of DVAT Act
Section 84 : Determination of specific questions - Delhi Value Added
Tax Act 2004
Rule 58, Form 42
(1) If any determinable question arises, otherwise than in
proceedings before a court, a person may apply in the prescribed
manner to the Commissioner for the determination of that
(2) Subject to sub-section (3) of this section, an
application for the determination of a determinable question may
be made in respect of a proposed transaction, a transaction that
is being undertaken, or a transaction has been concluded.
(3) An application for the determination of a determinable
question may not be made after ?
(a) the Commissioner has commenced the audit of the person
section 58 of this Act; or
(b) the Commissioner has issued an assessment for the tax
period in which the transaction that is the subject of the
determinable question occurred.
Explanation.- For the purposes of this sub-section, the
Commissioner shall be deemed to have commenced the audit of a
person under section 58 of this Act when the Commissioner serves
a notice to this effect.
(4) For the purposes of this section, the following shall be
(a) whether any person, society, club or association or any
firm or any branch or department of any firm is or would be a
(b) whether any dealer is or would be required to be
registered under this Act;
(c) the amount of the taxable quantum of a dealer for a
(d) whether a transaction is or would be a sale, or requires
an adjustment to be made under section 8 of this Act arising out
of a sale;
(e) whether a transaction is or would be in the nature of
works contract, or transfer of right to use any goods;
(f) whether a sale is not liable to tax under section 7 of
(g) whether a sale is exempt from tax under section 6 of this
(h) the sale price of a transaction;
(i) the proportion of the turnover or turnover of purchases
of a dealer which arises in a tax period, and the time at which
an adjustment to tax or tax credit arises;
(j) whether any transaction is or would be the import of
(k) the value of any goods imported into Delhi;
(l) the rate of tax that is payable on a sale or import of
goods and the
classification of the goods under the Schedules;
(m) whether a transaction is the purchase of goods, or
requires an adjustment to be made under section 10 of this Act
arising out of a purchase;
(n) the amount of any tax credit to which the dealer is
entitled in respect of a purchase or import of goods;
(o) the amount of any tax credit in respect of any used goods
purchased by a dealer;
(p) the location of any sale or purchase;
(q) the application of a composition scheme in the
circumstances of the
(r) the tax period of a dealer.
(5) The Commissioner shall make the determination within such
period as may be prescribed.
(6) Where ?
(a) the Commissioner fails to make a determination under this
section within the time prescribed under sub-section (5) of this
(b) the person thereafter implements the transaction which is
the subject of the application and in the manner described in
the application; and
(c) the person has, in the application for the determination
of the determinable question, indicated the answer to the
determinable question which the person believes to be correct
(in this section called the 'proposed determination');
the Commissioner shall be deemed for the purposes of this Act
to have made and issued to the person on the day after the
expiry of the prescribed period, a determination of the
determinable question in the terms of the proposed
(7) The Commissioner may ?
(a) direct that the determination shall not affect
the liability of any person under this Act with
respect to any transaction effected prior to the
(b) limit the period for which the determination will apply;
(c) limit the transactions to which the determination will
(d) impose such other limitations or restrictions on the
determination as seem appropriate.
(8) If any such question arises from any order already passed
under this Act or under the Delhi Sales Tax Act, 1975 (43 of
1975) or the Delhi Sales Tax on Works Contract Act, 1999 (Delhi
Act 9 of 1999) or the Delhi Tax on Entry of Motor Vehicles into
Local areas Act, 1994 (Delhi Act 4 of 1995), as then in force in
Delhi, no such question shall be entertained for determination
under this section but such question may be raised in an
objection or appeal against such order.
(9) Where ?
(a) the Commissioner has issued to a person a determination in
respect of a particular transaction; and
(b) the person implements the transaction based on the
determination issued to him under this section and in the manner
described in the application; no assessment may be raised by the
Commissioner against that person which is inconsistent with the
determination and no penalty may be imposed on the person if the
determination is later held incorrect.
(10) The Commissioner may, by notice served on the person,
withdraw or qualify a determination issued under this section
but such withdrawal or qualification shall not affect the
entitlement of any person to rely on the determination with
respect to any transaction or action which he has commenced or
which he has completed prior to the withdrawal or qualification.