Section 85 of Delhi Value Added Tax Act 2004 - Ruling on general
What is Ruling on general questions? Section 85 of DVAT Act 2004
Section 85 : Ruling on general questions - Delhi Value Added Tax Act
(1) The Commissioner may, by notification in the official
Gazette, publish his ruling on the answer to any question
involving the interpretation of this Act or application of this
Act to a class of persons or class of transactions.
(2) A ruling issued by the Commissioner under this section
may be issued
subject to such restrictions and conditions as the Commissioner
may deem fit.
(3) The ruling shall be treated as coming into effect on the
date stated in the ruling (which may be a date prior to the
publication of the ruling) or, if no date is stated in the
ruling, on the date of publication of the official Gazette.
(4) Where ?
(a) the Commissioner has published a ruling in respect of a
class of persons or transactions;
(b) a person implements a transaction or undertakes any
action based on the ruling;
(c) the ruling has, at the time of implementing
the transaction or undertaking the action, not been
withdrawn by the Commissioner; and (d) according to
the terms of the ruling, the ruling purports to
apply to the transaction or action undertaken by the
no assessment which is inconsistent with the ruling, may be
raised by the
Commissioner against that person and no penalty may be imposed
on the person if the ruling is later held incorrect.
Explanation.- A person may rely on the Commissioner's ruling
or on the
determination made under section 84 of this Act.
(5) The Commissioner may, by notification published in the
official Gazette, withdraw or qualify a ruling already issued
under this section but such withdrawal or qualification shall
not affect the entitlement of any person to rely on the ruling
with respect to any transaction or action commenced or completed
by him prior to such withdrawal or qualification.