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Section 75 of the Delhi Value Added Tax Act, 2004: Powers to Take Evidence on Oath

Section 75 specifies the evidentiary powers of the Commissioner and the authority deciding objections under Section 74. It authorises specified civil-court-like procedures and regulates the retention of books and documents in proceedings under the Act.

Text of Section 75: Power of Commissioner and other authorities to take evidence on oath, etc.

Sub-section (1). The Commissioner or any person determining objections under section 74 of this Act, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908) when trying a suit, in respect of the following matters, namely:

  1. enforcing the attendance of any person and examining him on oath or affirmation;
  2. compelling the production of accounts and documents; and
  3. issuing commissions for the examination of witnesses.

Any proceeding under this Act before the Commissioner or person determining objections under section 74 of this Act shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 and for the purposes of section 196 of the Indian Penal Code, 1860 (45 of 1860).

Sub-section (2). Subject to any rules made in this behalf, the Commissioner or any person determining objections under section 74 of this Act may impound and retain in his custody any books of accounts or other documents produced before him in any proceedings under this Act until such proceedings are concluded.

Proviso. The Commissioner or the person determining an objection under section 74 shall not impound any books of accounts or other documents without recording in writing his reasons for so doing.

Meaning and scope of the powers

Summoning witnesses and examination on oath

The authority may require a person to attend and provide evidence on oath or affirmation. The power is comparable to the specified powers of a civil court under the Code of Civil Procedure, 1908, but does not convert every VAT proceeding into an ordinary civil suit.

Production of accounts and documents

The authority may require relevant accounts, books and supporting records to be produced for examining issues arising under the DVAT Act. Parties should preserve the notice, supporting records and proof of submission.

Commissions for examining witnesses

A commission is a procedural mechanism for obtaining witness evidence where examination through a designated person is appropriate. Section 75 expressly includes issuing commissions among the specified powers.

Proceedings deemed judicial proceedings

For the specified purposes, the provision treats the proceedings as judicial proceedings under sections 193 (false evidence), 228 (intentional insult or interruption to a public servant sitting in a judicial proceeding) and 196 (using evidence known to be false) of the Indian Penal Code, 1860. The applicability of the criminal law to particular conduct depends on the date of the conduct and relevant commencement and saving provisions, including the transition to the Bharatiya Nyaya Sanhita, 2023.

Impounding and retaining records

Under sub-section (2), books and documents produced in proceedings may be impounded and retained until those proceedings conclude, subject to applicable rules. Reasons for impounding must be recorded in writing. The power should be distinguished from an unrestricted right to seize or retain records outside the statutory conditions.

Practical implications for DVAT proceedings

  • Respond to a lawful summons or document-production requirement within the specified period or seek appropriate relief where necessary.
  • Keep an inventory or acknowledgment of books and documents submitted to the authority.
  • Where records are impounded, request details of the documents retained and the recorded reasons.
  • In objection proceedings, read Section 75 with Section 74 (Objections) and Section 76 (Appeals to Appellate Tribunal).

Applicability following GST

GST replaced VAT on many supplies from 1 July 2017, but the Delhi VAT framework remains relevant to matters preserved under applicable transitional and saving provisions and to goods or periods still governed by the DVAT legislation. Determine the governing law by reference to the transaction, period and relevant amendments or notifications.

Official legal resources

For the updated statutory text, rules, notifications and administrative instructions, consult the Delhi Department of Trade and Taxes, India Code and the Gazette of India. Verify any Delhi-specific amendments and notifications applicable to the period in question.