Section 101 of Delhi Value Added Tax Act, 2004 - Setting Up of Check-Posts and Barriers
Section 101 of the Delhi Value Added Tax Act, 2004 empowers the Government to establish check-posts or barriers in Delhi for the purpose of preventing evasion of tax and other dues payable under the Act.
Section 101 - Setting up of check-posts and barriers
Section 101: The Government may, by notification in the Official Gazette, set up check-posts or barriers, or both, at any place in Delhi with a view to preventing evasion of tax and other dues payable under this Act.
Meaning and purpose of Section 101
The expression check-posts and barriers refers to locations established under the statutory power in Section 101 for controlling and checking movement connected with transactions covered by the DVAT framework. The stated legislative purpose is prevention of evasion of tax and other dues payable under the Act.
The power is exercised by the Government through a notification in the Official Gazette. Section 101 therefore provides the enabling statutory authority, while the relevant notification and rules determine the operational details.
Rule 66 - Location of check-posts and barriers
The official Delhi VAT Rules identify Rule 66 as the rule corresponding to Section 101. Rule 66 provides that check-posts and barriers established for the purposes of Section 101 are to be located at the places described in Annexure 2 to the rules.
Section 101 and the present GST framework
The Delhi Value Added Tax Act, 2004 belongs to the pre-GST State VAT framework. Goods and services taxation was substantially reorganised from 1 July 2017 following implementation of the GST regime. Accordingly, Section 101 should be read in its historical and transitional context, particularly where a matter concerns the period in which DVAT applied or a legacy proceeding, assessment, demand or dispute under the DVAT law.
This page states the DVAT provision and its corresponding rule and should not be treated as a statement that Section 101 independently creates a current GST check-post regime.
Official legal sources
Key points
- Section 101 concerns the setting up of check-posts and barriers.
- The Government may establish them by notification in the Official Gazette.
- The stated purpose is prevention of evasion of tax and other dues payable under the DVAT Act.
- Rule 66 deals with the location of check-posts and barriers and refers to Annexure 2.
- For current transactions, the applicable GST law and current notifications should be checked separately from legacy DVAT provisions.