Delhi Value Added Tax Act, 2004

Section 104 of DVAT Act 2004 - Power to Remove Difficulties

Section 104 of the Delhi Value Added Tax Act, 2004 provides a limited power to the Government to address difficulties in giving effect to the Act, subject to statutory safeguards and the prescribed time limit.

Section 104: Power to Remove Difficulties

Section 104 deals with situations in which a difficulty arises in giving effect to the provisions of the Delhi Value Added Tax Act, 2004. It permits the Government, through a general or special order published in the Official Gazette, to make provisions that are not inconsistent with the Act and that appear necessary or expedient for removing the difficulty.

(1) If any difficulty arises in giving effect to the provisions of this Act, the Government may, by general or special order published in the official Gazette, make such provisions not inconsistent with the provisions of this Act as appear to it to be necessary or expedient for the removal of the difficulty:

PROVIDED that no such order shall be made after the expiration of two years from the commencement of this Act.

(2) Every order made under sub-section (1) of this section shall be laid, as soon as may be after it is made, before the Legislative Assembly of Delhi.

What does Section 104 of the DVAT Act mean?

In practical terms, the provision is a statutory difficulty-removal mechanism. The power is not expressed as a general authority to change the Act. Any provision made under Section 104 must remain consistent with the Act and must be directed to removing a difficulty in giving effect to its provisions.

Key legal requirements under Section 104

Difficulty in implementation: The power is triggered when a difficulty arises in giving effect to the Act.
Government order: The Government may issue a general or special order for the purpose stated in the section.
Consistency with the Act: The provision made to remove the difficulty cannot be inconsistent with the DVAT Act.
Official Gazette: The order is required to be published in the official Gazette.
Two-year limitation: The section states that no such order may be made after two years from commencement of the Act.
Legislative laying: An order made under sub-section (1) must be laid before the Legislative Assembly of Delhi as soon as may be after it is made.

Important: Section 104 is a limited enabling provision. The wording of the section itself requires consistency with the Act and imposes a time limit on making an order under sub-section (1).

Official legal source

The official Department of Trade and Taxes, Government of NCT of Delhi, publishes the Delhi Value Added Tax Act, 2004. The official Act text reproduces Section 104 under the heading "Power to remove difficulties".

View the Delhi Value Added Tax Act, 2004 PDF on the official Delhi Trade and Taxes website

Department of Trade and Taxes, Government of NCT of Delhi

Legal position and applicability

The Delhi Value Added Tax Act, 2004 is administered by the Department of Trade and Taxes, Delhi. The department also maintains current tax administration material and notifications. For any specific transaction, proceeding, assessment or historical period, the applicable statutory text, amendment, notification and relevant judicial decisions should be checked for that period.

Related DVAT provisions

For the surrounding provisions, see the relevant links in the DVAT section menu. In particular, Section 102 concerns the power to make rules, Section 103 concerns the power to amend Schedules, Section 105 concerns application to sales and purchases, and Section 106 concerns repeal and savings.