CHAPTER I
PRELIMINARY
(1) This Act may be called the Delhi Value Added Tax Act, 2004.
(2) It extends to the whole of the National Capital Territory of Delhi.
(3) It shall come into force on such date as the Government may, by notification in the official Gazette, appoint:
PROVIDED that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
CHAPTER II IMPOSITION OF TAX
Section 6 : Sale exempt from tax
Section 7 : Certain sales not liable to tax
Section 8 : Adjustments to tax
Section 10 : Adjustment to tax credit
Section 11A : Tax on goods supplied by contractee
Section 12 : Time at which turnover, turnover of purchases and adjustments arise
CHAPTER III SPECIAL REGIMES
Section 14 : Treatment of stock brought forward during transition
Section 15 : Second-hand goods
Section 16 : Composition scheme for specified dealers
Section 16A : Special provisions relating to casual traders
Section 17 : Transactions between related parties
CHAPTER IV REGISTRATION AND SECURITY
Section 18 : Mandatory and voluntary registration
Section 20 : Effect of registration
Section 21 : Amendment of registration
Section 22 : Cancellation of registration
Section 23 : Effect of de-registration
Section 24 : Registration during transition
Section 25 : Security from certain classes of dealers and other persons
CHAPTER V RETURNS
Section 26 : Periodical payment of tax and furnishing of returns
Section 27 : Power to require other returns
Section 28 : Correction of deficiencies
CHAPTER VI ASSESSMENT AND PAYMENT OF TAX, INTEREST AND PENALTIES AND MAKING REFUNDS
Section 30 : Assessment of tax, interest or penalty
Section 32 : Default assessment of tax payable
Section 33 : Assessment of penalty
Section 34 : Limitation on assessment and re-assessment
Section 35 : Collection of assessed tax and penalties
Section 36 : Manner of payment of tax, penalties and interest
Section 36A : Tax deducted at source
Section 37 : Order of application of payments
Section 39 : Power to withhold refund in certain cases
Section 40 : Collection of tax only by registered dealers
Section 40A : Agreement to defeat the intention and application of this Act to be void
Section 41 : Refund of tax for embassies, officials, international and public organizations
CHAPTER VII RECOVERY OF TAX, INTEREST AND PENALTIES
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
CHAPTER VIII ACCOUNTS AND RECORDS
Section 48 : Records and accounts
Section 49 : Accounts to be audited in certain cases
Section 51 : Credit and debit notes
CHAPTER IX LIABILITY IN SPECIAL CASES
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
CHAPTER X AUDIT, INVESTIGATION AND ENFORCEMENT
Section 59 : Inspection of records
Section 60 : Power to enter premises and seize records and goods
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
CHAPTER XI VALUE ADDED TAX AUTHORITIES AND APPELLATE
TRIBUNAL
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
CHAPTER XII OBJECTIONS, APPEALS, DISPUTES AND QUESTIONS
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 79 : Bar on appeal or objection against certain orders
Section 80 : Assessment proceedings, etc. not to be invalid on certain grounds
Section 81 : Appeal to High Court
Section 82 : Appearance before any authority in proceedings
Section 83 : Bar of suits in civil courts
Section 84 : Determination of specific questions
Section 85 : Ruling on general questions
CHAPTER XIII PENALTIES AND OFFENCES
Section 87 : Automatic mitigation and increase of penalties
Section 88 : Relationship to assessment and impact on criminal penalties
Section 89 : Offences and criminal penalties
Section 90 : Offences by companies, etc
Section 91 : Cognizance of offences
Section 92 : Investigation of offences
Section 93 : Compounding of offences
Section 94 : Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences
CHAPTER XIV MISCELLANEOUS
Section 96 : Service of notice when family is disrupted or firm is dissolved
Section 97 : Service of notice in the case of discontinued business
Section 98 : Returns, etc. to be confidential
Section 100 : Power to collect statistics
Section 101 : Setting up of check-posts and barriers
Section 102 : Power to make rules
Section 103 : Power to amend Schedules
Section 104 : Power to remove difficulties
Section 105 : Application to sales and purchases
Administrative Tribunal Act 1985 (CAT Act)
Armed Forces Tribunal Act 2007 (AFT Act)
Benami Transactions (Prohibition) Amendment Act, 2016
Code of Criminal Procedure 1973
Delhi Value Added Tax Act 2004
Employees Provident Funds Miscellaneous Provisions (EPF) Act,1952
Foreign Exchange Management (FEMA) Act 1999
The Hindu Marriage Act 1955 Law - marriage among Hindus
Hindu Adoptions and Maintenance Act 1956
Indian Companies Act 2013, 1956
Indian Penal Code 1860 (IPC) FAQ, Answers & Guidance
National Green Tribunal Act 2010 (NGT)
Negotiable Instruments Act 1881
Prevention of Corruption Act 1988
Protection of Women from Domestic Violence Act 2005
The Representation of People Act 1951
Reserve Bank of India Act 1934
Societies Registration Act 1860
The Real Estate (Regulation and Development) Act, 2016
The Representation of People Act 1951
The Street Vendors (Protection of Livelihood and Regulation of Street Vending) Act 2014
Whistle Blowers Protection Act 2014
Central Goods and Services Act 2017 (CGST Act 2017)