Section 66 of the Delhi Value Added Tax Act, 2004 - Value Added Tax Authorities
Section 66 of the Delhi Value Added Tax Act, 2004 (DVAT Act) provides the statutory framework for appointing the Commissioner of Value Added Tax and other authorities who administer the Act. It identifies how these authorities are appointed, the source of their powers and the administrative character of specified functions. The provision refers to Rules 47 and 49 of the Delhi Value Added Tax Rules.
Meaning and scope of Section 66
The expression Value Added Tax Authorities refers to officials and other persons appointed or engaged under Section 66 to assist in administering the DVAT Act. Their jurisdiction and functions depend on the Act, the Rules and valid orders or delegations. An appointment alone should not be treated as conferring every power under the Act.
Section 66 - Explanation of each sub-section
Section 66(1): Appointment of the Commissioner
The Government must appoint a person as the Commissioner of Value Added Tax to carry out the purposes of the Act. The Commissioner is the principal statutory authority for its administration.
Section 66(2): Appointment of assisting authorities
Under clause (a), the Government may appoint Special Commissioners of Value Added Tax, Value Added Tax Officers and other persons with designations considered necessary. The reference to Special Commissioners reflects the substitution made by the Delhi amendment effective 18 June 2012.
Under clause (b), the Commissioner may engage, or arrange the engagement of, other persons to assist in performing duties, but only with the previous sanction of the Government. These assisting officials and persons are described in the Act as Value Added Tax Authorities.
Section 66(3): Powers and duties
The Commissioner and other Value Added Tax Authorities may exercise the powers conferred upon them and must perform the duties required by or under the DVAT Act. Their functions therefore remain subject to statutory conditions, relevant rules and valid authorisations.
Section 66(4): Administrative functions
For the purposes of the DVAT Act, the following powers exercised by Value Added Tax Authorities are characterised as administrative functions:
- Making assessments of tax;
- Computing and imposing penalties;
- Computing interest payable or owed;
- Determining entitlement to, and the amount of, refunds;
- Determining specific questions under Section 84;
- Making general rulings under Section 85; and
- Conducting audits and investigations.
This statutory classification does not dispense with applicable requirements of lawful authority, procedure or remedies under the Act.
Related provisions and practical implications
Section 67 concerns the powers and responsibilities of the Commissioner. Section 68 deals with delegation of the Commissioner's powers. These provisions should be read alongside Section 66 when determining whether an officer is authorised to pass an assessment, penalty or refund order.
Section 84 addresses determination of specific questions, while Section 85 concerns general rulings. Section 66(4) expressly includes both types of determinations within its list of administrative functions.
For a taxpayer or dealer, the practical questions include whether the officer was validly appointed, whether the particular power was conferred or delegated, and whether the prescribed procedure was followed. Relevant notifications and delegation orders may be decisive.
Official Act, rules and government resources
- Delhi VAT Act - official departmental compilation (as on 5 March 2014)
- Delhi VAT Act - India Code document
- Department of Trade and Taxes, Government of NCT of Delhi
- Departmental legal and delegation orders
- Delhi VAT portal
Note: The 2014 compilation is a historical reference, not a guarantee that every later amendment or notification is incorporated. Verify the operative text and orders for the relevant period.