Delhi Value Added Tax Act, 2004

Section 100 of the Delhi Value Added Tax Act, 2004 - Power to Collect Statistics

Section 100 empowers the Commissioner to direct the collection of statistics relevant to the administration of the Delhi Value Added Tax Act, 2004. It also provides a framework for requiring dealers or specified classes of persons to submit information or statements.

In this article

Section 100: Power to Collect Statistics

Rule: 67. Forms: 18A and 51, as listed in the published text of the Act.

(1) If the Commissioner considers that for the purposes of the better administration of this Act it is necessary so to do, he may by notification in the Official Gazette, direct that statistics be collected relating to any matter dealt with, by or in connection with this Act.

(2) Upon such direction being made, the Commissioner or any person or persons authorised by him in this behalf may call upon all dealers or any class of dealers or persons to furnish such information or statements as may be stated therein relating to any matter in respect of which statistics are to be collected. The form in which, and the persons to whom or authorities to which, such information or returns should be furnished, the particulars they should contain, and the intervals at which they should be furnished, are to be as prescribed.

Provided that the call for information may be made by notification in the Official Gazette, by notice in newspapers, or in such other manner as, in the opinion of the Commissioner or the authorised person, is best calculated to bring it to the attention of dealers and other persons.

(3) Without prejudice to the generality of the foregoing provisions, the Government may by rules provide that every dealer or, as the case may be, any class of dealer shall furnish such statements as may be prescribed, with the self-assessment. Different provisions may be made for different classes of dealers.

Meaning and Explanation of Section 100

1. Direction to collect statistics

Where the Commissioner considers statistical information necessary for better administration of the Act, Section 100(1) permits a direction to collect it by notification in the Official Gazette. The information must relate to a matter dealt with by, or connected with, the Act.

2. Requests for information from dealers and other persons

Under Section 100(2), the Commissioner or a person authorised for this purpose may require all dealers, a class of dealers, or other persons to provide the specified information or statements. The direction and applicable prescribed requirements govern the information requested, its format, the receiving authority, and the submission intervals.

3. How a request may be publicised

The proviso to Section 100(2) permits the call for information to be brought to the attention of affected persons through an Official Gazette notification, newspaper notice, or another method considered suitable by the Commissioner or authorised person.

4. Statements accompanying self-assessment

Section 100(3) enables the Government to prescribe statements that a dealer, or a particular class of dealers, must furnish with self-assessment. The rules may prescribe different requirements for different classes.

Rule 67 and Forms 18A and 51

The published text of the Delhi Value Added Tax Act identifies Rule 67 and Forms 18A and 51 in connection with Section 100. The applicable form, details, and filing requirements should be checked against the relevant rules, notifications, and official departmental material for the particular requirement.

Practical Context

Section 100 is an information-gathering provision intended to support administration of the former Delhi VAT regime. A person receiving a request should read the notice or notification carefully, identify the information required, verify the prescribed form and deadline, and confirm the issuing authority. This article explains the statutory text and is not a substitute for checking the applicable notification or obtaining advice on a specific demand.

Current-law note: Delhi now administers GST legislation as well as the Delhi Value Added Tax Act, 2004. The DVAT Act remains relevant to matters arising under that legislation, including applicable legacy proceedings. Do not assume that a DVAT provision or form governs a current GST filing without checking the law applicable to the transaction and period.

Official Legal Source

The linked DVAT Act PDF is a published text of the Act and may not incorporate every later amendment. Check subsequent official amendments and notifications where the current legal position is material.