Section 71 of DVAT Act 2004 - Persons to be Public Servants

Section 71 of the Delhi Value Added Tax Act, 2004 (DVAT Act) declares specified persons exercising functions under the Act to be public servants for the purposes of Section 21 of the Indian Penal Code, 1860. The provision identifies the officials and tribunal members covered by this statutory classification.

Text of Section 71 - Persons to be public servants

Meaning and scope of Section 71

The expression deemed to be public servants is a statutory legal classification. Section 71 expressly covers the Commissioner, all Value Added Tax authorities and every member of the Appellate Tribunal. Their inclusion does not depend on a separate declaration under the DVAT Act.

Section 21 of the Indian Penal Code, 1860 defines the expression public servant through specified categories of public offices and functions. By expressly referring to Section 21, the DVAT Act links the covered officials and tribunal members to that definition. The consequences of the classification depend on the particular law and the facts of a case; Section 71 itself does not confer blanket immunity from legal proceedings.

Who is covered?

The Commissioner: The Commissioner responsible for administering the DVAT Act is expressly included. The Commissioner's statutory powers and responsibilities are addressed in Section 67.

Value Added Tax authorities: All VAT authorities referred to in the Act are covered. See Section 66 concerning Value Added Tax authorities.

Members of the Appellate Tribunal: Every member of the Appellate Tribunal falls within Section 71. See Section 73 on the Appellate Tribunal.

Legal effect and applicability after GST

Section 71 is a deeming provision concerning official status; it does not independently create an offence, prescribe a penalty or grant authority to act beyond the powers provided elsewhere in the law. Questions about liability, protection for official acts or sanction for prosecution must be examined under the applicable provisions and circumstances. Section 72 separately addresses immunity from civil suit.

Following the introduction of Goods and Services Tax on 1 July 2017, the DVAT framework remains relevant to matters governed by the surviving provisions, transitional arrangements and earlier tax periods, subject to legislative amendments and repeal or savings provisions. This article concerns the wording of Section 71 of the DVAT Act, including its express reference to the Indian Penal Code, 1860; the effect of later criminal-law changes must be assessed under the applicable commencement and savings provisions.

Official legal resources

For current statutory amendments, notifications and departmental guidance, consult the Delhi Department of Trade and Taxes, India Code and the Gazette of India. The precise version of the law applicable to a dispute should be verified against the relevant date and official publications.