Section 65 DVAT Act 2004 - Obligation to Provide Reasonable Assistance
Section 65 of the Delhi Value Added Tax Act, 2004 (DVAT Act) requires every person to cooperate with and provide reasonable assistance to the Commissioner when the Commissioner carries out activities under the Act.
Section 65 - Statutory provision
Every person shall provide all co-operation and reasonable assistance to the Commissioner as may be required to conduct the Commissioner's activities under the Act.
Meaning and scope of Section 65
Who must assist?
The words every person are broad and are not confined to a registered dealer. Depending on the lawful activity being conducted, a dealer, employee, transporter, warehouse operator, custodian of records or another relevant person may be asked to provide cooperation or reasonable assistance.
What is reasonable assistance?
The obligation concerns assistance required for the Commissioner's activities under the DVAT Act. Depending on the applicable statutory power and the circumstances, cooperation may involve providing access for a lawful inspection, identifying relevant documents or goods, answering proper inquiries and facilitating examination of records. Section 65 is a general duty of cooperation; it does not by itself dispense with the conditions and safeguards governing a particular inspection, search, seizure or information request.
Commissioner and authorized officials
The term Commissioner refers to the authority under the DVAT framework, with relevant powers and delegations governed by the Act. Read this section alongside Section 66 (Value Added Tax Authorities), Section 67 (Powers and responsibilities of the Commissioner) and Section 68 (Delegation of powers).
How to comply with a lawful request
Check the identity and authority of the official, the statutory provision invoked, the purpose of the inquiry and the records or assistance requested. Preserve relevant records, provide accurate information, document any handover of original material and keep copies of correspondence. Where a request appears unclear or excessive, seek clarification through the proper process rather than obstructing lawful action.
Related inspection and detention provisions
Section 61 concerns stopping, searching and detaining goods vehicles; Section 62 deals with custody and release of seized records; Section 63 addresses custody, return and disposal of goods, vehicles and security; and Section 64 deals with detention of goods pending disclosure.
Official legal resources
Consult the Department of Trade and Taxes, Government of NCT of Delhi for departmental publications, rules and notifications, and India Code for legislative materials. Confirm the law and amendments applicable to the particular tax period.