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Section 27 of Delhi Value Added Tax Act 2004 - Power to require other returns

What is the Power to require other returns Section 27 of DVAT Act 2004

Section 27 : Power to require other returns  - Delhi Value Added Tax Act 2004


 In addition to the returns specified in section 26 of this Act, the Commissioner may require any person, whether a registered dealer or not, to furnish (whether on that person's own behalf or as an agent or trustee) him with such other returns in the prescribed form as and when the Commissioner requires.


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

Section 26 : Periodical payment of tax and furnishing of returns

Section 27 : Power to require other returns

Section 28 : Correction of deficiencies

Section 29 : Signing returns

Section 30 : Assessment of tax, interest or penalty

Section 31 : Self assessment

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 38 : Refunds

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

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