What is Ruling on general questions Section 85 of DVAT Act 2004
(1) The Commissioner may, by notification in the official Gazette, publish his ruling on the answer to any question involving the interpretation of this Act or application of this Act to a class of persons or class of transactions.
(2) A ruling issued by the Commissioner under this section
may be issued
subject to such restrictions and conditions as the Commissioner may deem fit.
(3) The ruling shall be treated as coming into effect on the date stated in the ruling (which may be a date prior to the publication of the ruling) or, if no date is stated in the ruling, on the date of publication of the official Gazette.
(a) the Commissioner has published a ruling in respect of a class of persons or transactions;
(b) a person implements a transaction or undertakes any action based on the ruling;
(c) the ruling has, at the time of implementing the transaction or undertaking the action, not been withdrawn by the Commissioner; and (d) according to the terms of the ruling, the ruling purports to apply to the transaction or action undertaken by the person;
no assessment which is inconsistent with the ruling, may be
raised by the
Commissioner against that person and no penalty may be imposed on the person if the ruling is later held incorrect.
Explanation.- A person may rely on the Commissioner's ruling
or on the
determination made under section 84 of this Act.
(5) The Commissioner may, by notification published in the official Gazette, withdraw or qualify a ruling already issued under this section but such withdrawal or qualification shall not affect the entitlement of any person to rely on the ruling with respect to any transaction or action commenced or completed by him prior to such withdrawal or qualification.
DELHI VALUE ADDED TAX ACT 2004
Section 81 : Appeal to High Court
Section 82 : Appearance before any authority in proceedings
Section 83 : Bar of suits in civil courts
Section 84 : Determination of specific questions
Section 85 : Ruling on general questions
Section 87 : Automatic mitigation and increase of penalties
Section 88 : Relationship to assessment and impact on criminal penalties
Section 89 : Offences and criminal penalties
Section 90 : Offences by companies, etc
Section 91 : Cognizance of offences
Section 92 : Investigation of offences
Section 93 : Compounding of offences
Section 94 : Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences
Section 95 : Dealer to declare the name of manager of business, Permanent Account Number and IEC Importer Exporter Code
Section 96 : Service of notice when family is disrupted or firm is dissolved
Section 97 : Service of notice in the case of discontinued business
Section 98 : Returns, etc. to be confidential
Section 99 : Publication and disclosure of information in respect of dealers and other persons in public interest
Section 100 : Power to collect statistics
Section 101 : Setting up of check-posts and barriers
Section 102 : Power to make rules
Section 103 : Power to amend Schedules
Section 104 : Power to remove difficulties
Section 105 : Application to sales and purchases
Section 106 : Repeal and savings