Section 2

Amendment status not verified — confirm the current text below against the official source.

Due tax paid after the period specified in sub-section (4) of section 3 of the Act, is also a tax deficiency. ] (2) The Government may, from time to time, if it deems it necessary, vary the amount of any penalty due under this section by a notification to that effect in the official Gazette: PROVIDED that any penalty which is increased under this section shall have effect only for offences or failures occurring after the date of such notification; 2 [e**] (3) Where two or more penalties arise under this Act in respect of the same conduct of a person, the person shall be liable to pay only the greater penalty. *1(4) Where a person who is required to be registered under this Act has failed to apply for registration within one month from the day on which the requirement arose, ' Substituted vide DVAT (Amendment) Act, 2013 (05 of 2013); No.F.14(5)/LA-2013/ com.2law/65, dated 9.9.2013 read with No.F.3(14)/Fin.(Rev.-1)/2013-14/dsVI/703, dated 11.9.2013 w.e.f. 12.09.2013. Earlier read as, (1) In this section “‘tax deficiency,” means the difference between the tax properly payable by the person in accordance with the provisions of this Act and the amount of tax paid by the person in respect of a tax period.” * Second proviso omitted vide DVAT (Amendment) Act, 2013 (05 of 2013); No.F.14(5)/LA- 2013/com.2law/65, dated 9.9.2013 read with No.F.3(14)/Fin.(Rev.-1)/2013-14/dsVI/703, dated 11.9.2013 w.e.f. 12.09.2013. Earlier read as, “PROVIDED FURTHER that the penalty imposed under this section can be remitted where a person is able to prove existence of a reasonable cause for the act or omission giving rise to penalty during objection proceedings under section 74 of this Act.”. * Substituted vide DVAT (Second Amendment) Act, 2005; No.F.14(29)/LA/2005/333, dated 16.11.2005 w.e.f. 16.11.2005. Earlier read as :- “(4) Where a person who is required to be registered under this Act has failed to apply for registration within one month from the day on which the requirement arose, the person shall be liable to pay, by way of penalty, an amount equal to one thousand rupees per day, from the day on which the requirement arose until the person makes an application for registration in the prescribed form, containing such particulars and information and accompanied by such fee, security and other documents as may be prescribed: PROVIDED that the amount of penalty payable under this sub-section shall not exceed one lakh rupees.” (1) Delhi VAT Act as on 5" March 2014 Sec. 86 the person shall be liable to pay, by way of penalty, an amount equal to one thousand rupees per day from the day immediately following the expiry of the said period until the person makes an application for registration in the prescribed form, containing such particulars and information and accompanied by such fee, security and other documents as may be prescribed: PROVIDED that the amount of penalty payable under this sub-section shall not exceed one lakh rupees. ] (5) If, a registered dealer fails to comply with the provisions of sub-section (1) of section 21 of this Act, the person shall be liable to pay, by way of penalty, a sum of | [five] hundred rupees per day of default subject to a maximum of * [ten] thousand rupees. (6) Ifaregistered dealer — (a) fails to comply with the provisions of sub-section (2) of section 22 of this Act; or (b) fails to surrender his certificate of registration as provided in sub-section (7) of section 22 of this Act; the registered dealer shall be liable to pay, by way of penalty, a sum equal to one °/thousand] rupees for every day of default subject to a maximum of *[twenty five] thousand rupees. (7) If any person falsely represents that he is registered as a dealer under this Act, he shall be liable to a penalty equal to the amount of tax wrongly collected or one lakh rupees, whichever is the greater. (8) Where a person — (a) has applied for registration under sub-section (4) of section 18 of this Act; (b) has been registered; and either — (i) has failed to undertake activities which would make the person a dealer within the period specified in his application; or (1) has failed to comply with any of the restrictions or conditions subject to which such registration was granted, the person shall be liable to pay a penalty of ten thousand rupees. ' Substituted for the word “one” vide DVAT (Amendment) Act, 2013 (05 of 2013); No. F.14(5)/LA-2013/com.2law/65, dated 9.9.2013 read with No.F.3(14)/Fin.(Rev.-1)/2013- 14/dsVI/703, dated 11.9.2013 w.e.f. 12.09.2013. * Substituted for the word “five” vide DVAT (Amendment) Act, 2013 (05 of 2013); No. F.14(5)/LA-2013/com.2law/65, dated 9.9.2013 read with No.F.3(14)/Fin.(Rev.-1)/2013- 14/dsVI/703, dated 11.9.2013 w.e.f. 12.09.2013. * Substituted for the word “hundred” vide DVAT (Amendment) Act, 2013 (05 of 2013); No. F.14(5)/LA-2013/com.2law/65, dated 9.9.2013 read with No.F.3(14)/Fin.(Rev.-1)/2013- 14/dsVI/703, dated 11.9.2013 w.e.f. 12.09.2013. * Substituted for the word “five” vide DVAT (Amendment) Act, 2013 (05 of 2013); No. F.14(5)/LA-2013/com.2law/65, dated 9.9.2013 read with No.F.3(14)/Fin.(Rev.-1)/2013- 14/dsVI/703, dated 11.9.2013 w.e.f. 12.09.2013. (2) Sec. 86 Delhi VAT Act as on 5" March 2014 T (9) Ifa person required to furnish a return under Chapter V or to comply with a requirement in a notification issued under section 70 of this Act - (a) fails to furnish any return by the due date; or (b) fails to furnish with a return any other document that is required to be furnished with the return, or (c) being required to revise a return already furnished, fails to furnish the revised return by the due date; or (d) fails to comply with a requirement in a notification issued under section 70; the person shall be liable to pay, by way of penalty, a sum of five hundred rupees per day from the day immediately following the due date until the failure is rectified: PROVIDED that the amount of penalty payable under this sub-section shall not exceed fifty thousand rupees. ] (10) Any person who — (a) furnishes a return under this Act which is false, misleading or deceptive in a material particular; or (b) omits from a return furnished under this Act any matter or thing without which the return is false, misleading or deceptive in a material particular; shall be liable to pay, by way of penalty, a sum of ten thousand rupees or the amount of the tax deficiency, whichever is the greater. ' Substituted vide DVAT (Amendment) Act, 2013 (05 of 2013); No.F.14(5)/LA-2013/ com.2law/65, dated 9.9.2013 read with No.F.3(14)/Fin.(Rev.-1)/2013-14/dsVI/703, dated 11.9.2013 w.e.f. 12.09.2013. Earlier read as :- #[(9) If a person required to furnish a return under Chapter V of this Act — (a) fails to furnish any return by the due date; or (b) fails to furnish with a return any other document that is required to be furnished with the return; or (c) being required to revise a return already furnished, fails to furnish the revised return by the due date; the person shall be liable to pay, by way of penalty, a sum of one hundred rupees per day from the day immediately following the due date until the failure is rectified: PROVIDED that the amount of penalty payable under this sub-section shall not exceed ten thousand rupees. | "Substituted vide DVAT (Second Amendment) Act, 2005; No. F.14(29)/LA/2005/333, dated 16.11.2005 w.e.f. 16.11.2005. Earlier read as :- “(9) Ifa person required to furnish a return under Chapter V of this Act— (a) fails to furnish any return by the due date; or (b) fails to furnish with a return any other document that is required to be furnished with the return; or (c) being required to revise a return already furnished, fails to furnish the revised return by the due date; the person shall be liable to pay, by way of penalty, a sum of one hundred rupees per day from the day on which the requirement arose until the failure is rectified: PROVIDED that the amount of penalty payable under this sub-section shall not exceed ten thousand rupees”. (3) Delhi VAT Act as on 5" March 2014 Sec. 86 (11) Any dealer who — (a) has claimed tax credit under section 14 of this Act to which he is not entitled; or (b) has claimed a greater tax credit under section 14 than is allowed; shall be liable to pay, by way of penalty, an amount equal to the amount of tax credit so claimed or ten thousand rupees, whichever is the greater. (12) Where a tax deficiency arises in relation to a person, the person shall be liable to pay, by way of penalty, a sum equal to one per cent of the tax deficiency per week or a sum equal to rupees one hundred per week, whichever is higher, for the period of default. (13) Where a person is required under this Act to — (a) prepare records or accounts; or (b) prepare records or accounts in a prescribed manner; or T (c) retain prescribed or notified records or accounts, and the person - (i) fails to prepare the prescribed or notified records and accounts; or (ii) fails to prepare prescribed or notified records and accounts in the prescribed manner; or (iii) fails to retain the prescribed or notified records and accounts for the prescribed period; or (iv) fails to retain and/or produce the prescribed or notified records at the principal place of business as recorded in his certificate of registration, or (v) fails to comply with a direction issued or fails to produce prescribed or notified records and accounts, or cause them to be produced, on or before the date specified in any notice served on him by the Commissioner or by an accountant or a panel of accountants or any other professional or panel of professionals nominated by the Commissioner in this behalf under sub-section (1) of section 58A; the person shall be liable to pay, by way of penalty, a sum of fifty thousand rupees or twenty per cent of the tax deficiency, if any, whichever is greater.] (14) Any person who fails to comply with the requirement under sub-section (2) or sub-section (3) of section 59 of this Act shall be liable to pay, by way of penalty, a sum of fifty thousand rupees. ' Substituted vide DVAT (Amendment) Act, 2013 (05 of 2013); No.F.14(5)/LA-2013/ com.2law/65, dated 9.9.2013 read with No.F.3(14)/Fin.(Rev.-1)/2013-14/dsVI/703, dated 11.9.2013 w.e.f. 12.09.2013. Earlier read as, “(c) retain records or accounts; and the person — (1) fails to prepare the required records and accounts; or (11) fails to prepare records and accounts in the prescribed manner; or (111) fails to retain the records and accounts for the prescribed period; the person shall be liable to pay, by way of penalty, a sum of fifty thousand rupees or twenty per cent of the tax deficiency, if any, whichever is greater.” (4) Sec. 86 Delhi VAT Act as on 5" March 2014 (15) Where a person who is required to prepare records and accounts under this Act, prepares records and accounts in a manner that is false, misleading or deceptive, the person shall be liable to pay, by way of penalty, a sum of one lakh rupees or the amount of the tax deficiency, if any, whichever is greater. (16) Where a person — (a) has issued a tax invoice or retail invoice with incomplete or incorrect particulars; or (b) having issued a tax invoice or retail invoice, has failed to account it correctly in his books of account; the person shall be liable to pay, by way of penalty, an amount of five thousand rupees or twenty per cent of the tax deficiency, if any, whichever is greater. (17) Where a person who is not authorised under this Act to issue a tax invoice has issued a tax invoice for a sale, the person shall be liable to pay, by way of penalty, an amount of one lakh rupees or the tax deficiency, if any, whichever is greater. 'T(18) If, any dealer fails to comply with the provisions of section 49 of this Act, the dealer shall be liable to pay, by way of penalty, a sum equal to one percent of his turnover or a sum of one lakh rupees, whichever is less. ] (19) Where goods are being carried by a transporter without the documents or without proper and genuine documents or without being properly accounted for in the documents referred to in sub-section (2) of section 61 of this Act, the transporter shall be liable to a penalty equal to °/twenty] paisa in a rupee for the value of such goods]. (20) Any person who — (a) makes a statement to the Commissioner which is false, misleading or deceptive in a material particular; or (b) omits from a statement made to the Commissioner any matter or thing without which the statement is false, misleading or deceptive in a material particular; the person shall be liable to pay, by way of penalty, a sum of fifty thousand rupees, or the amount of the tax deficiency, whichever is greater. ' Substituted for the words, “If, any dealer fails to comply with the provisions of section 49 of this Act, the dealer shall be liable to pay, by way of penalty, a sum of ten thousand rupees.”, vide Notification No. F.14(4)/LA-2013/cons2law/11, dated 28.3.2013 read with No.3(17)/ Fin.(Rev.-1)/2012-13/dsvi/263; dated 30.3.2013 w.e.f. 1.4.2013. Earlier substituted for the words, “If any dealer liable to have his accounts audited under section 49 of this Act fails to furnish a true copy of such report within the prescribed time, the person shall be liable to pay, by way of penalty, a sum of ten thousand rupees.”, vide DVAT (Second Amendment) Act, 2012; No.F.14(6)/LA-2012/cons2law/61, dated 15.06.2012 read with No.F.3(6)/ Fin.(Rev.-1)/2012-13/SSF/92 dated 16.06.2012 w.e.f. 18.06.2012. * Substituted for the word #[“forty”] vide DVAT (Amendment) Act, 2013 (05 of 2013); No. F.14(5)/LA-2013/com.2law/65, dated 9.9.2013 read with No.F.3(14)/Fin.(Rev.-1)/2013- 14/dsVI/703, dated 11.9.2013 w.e.f. 12.09.2013. # Earlier substituted for the words, “the amount of tax payable on such goods” vide DVAT (Second Amendment) Act, 2012; No.F.14(6)/LA-2012/ cons2law/61, dated 15.06.2012 read with No.F.3(6)/Fin.(Rev.-1)/2012-13/SSF/92 dated 16.06.2012 w.e.f. 18.06.2012. (5) Delhi VAT Act as on 5" March 2014 Sec. 86 Explanation.- The liability to pay a penalty and the amount of the penalty may be the subject of an objection under section 74 of this Act. '[(21) Where a casual trader who is required to be registered under this Act has failed to apply for registration within stipulated period, the casual trader shall be liable to pay, by way of penalty, an amount equal to five thousand rupees per day, from the day immediately following the expiry of the due date until the person makes an application for registration under this Act : PROVIDED that the amount of penalty payable under this sub-section shall not exceed one lakh rupees. (22) Ifa casual trader required to furnish a return under this Act— (a) fails to furnish any return by the due date; or (b) fails to furnish with a return any other document that is required to be furnished with the return; the person shall be liable to pay, by way of penalty, a sum of one thousand rupees per day from the day immediately following the due date until the failure is rectified: PROVIDED that the amount of penalty payable under this sub-section shall not exceed */twenty five] thousand rupees. (23) Where any person who, whether as principal, agent or in any other capacity organizes any exhibition-cum-sale in Delhi and fails — (a) to furnish any information in respect of the goods brought or kept in stock or sold by any participant before or during or after the exhibition-cum-sale; or (b) to ensure that all such participants in the exhibition-cum-sale have obtained registration under this Act and paid due tax; or (c) to permit inspection of the business premises or goods or account and records of the participants; or (d) to permit inspection of the accounts and records of the organizer in respect of the exhibition-cum-sale; such person shall be liable to pay, by way of penalty, a sum equal to fifty thousand rupees or a sum equal to the amount of tax payable on such goods if such goods were sold in Delhi, whichever is greater. ] 7 (24) Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided under the Act, shall be liable to pay a penalty of ten thousand rupees. ] ' Inserted vide DVAT (Second Amendment) Act, 2005; No. F.14(29)/LA/2005/333, dated 16.11.2005 w.e.f. 16.11.2005. * Substituted for the word “ten” vide DVAT (Amendment) Act, 2013 (05 of 2013); No. F.14(5)/LA-2013/com.2law/65, dated 9.9.2013 read with No.F.3(14)/Fin.(Rev.-1)/2013- 14/dsVI/703, dated 11.9.2013 w.e.f. 12.09.2013. * Inserted vide DVAT (Amendment) Act, 2013 (5 of 2013); No.F.14(5)/LA-2013/com.2law/ 65 dated 9.9.2013 read with No.F.3(14)/Fin.(Rev.-1)/2013-14/dsVI/703, dated 11.9.2013 w.e.f. 12.09.2013. (6) Sec. 87 Delhi VAT Act as on 5" March 2014 87 Automatic mitigation and increase of penalties |Rule: Nil Form: Nil (1) Where as a result of any proceedings the amount of tax with respect to which a penalty was levied has been wholly reduced, the penalty levied shall be cancelled and if the penalty has been paid, it shall be refunded. (2) If- (a) a person is liable to pay a penalty under '[***] sub-section (12) of section 86 of this Act; and (b) the person voluntarily discloses to the Commissioner in writing the existence of the tax deficiency before the Commissioner informs the person that an audit of the person’s tax obligations is to be carried out; the amount of the penalty otherwise due shall be reduced by eighty per cent of the penalty. (3) If- (a) a person is liable to pay a penalty under “[***] sub-section (12) of section 86 of this Act; and (b) the person voluntarily discloses to the Commissioner in writing the existence of the tax deficiency after the Commissioner informs the person that an audit of the person’s tax obligations is to be carried out; the amount of the penalty due shall be reduced by fifty per cent of the penalty. (4) If- (a) a person is liable to pay a penalty under *[***] sub-section (12) of section 86 of this Act; (b) the tax deficiency arose because the person treated this Act as applying to the person in a particular way; and (c) the decision to adopt that treatment was made by the person relying on a determination given to the person by the Commissioner under section 84 of this Act or a ruling issued by the Commissioner under section 85 of this Act; the amount of the penalty otherwise due shall be reduced to nil. (5) Where — (a) penalty under this Act has been assessed; (b) the penalty has not been remitted in full after objection; and (c) the person is subsequently assessed to a further penalty in respect of the same or a substantially similar failure occurring on another occasion (in this section called the “subsequent offence’’); ' Omitted for the words, brackets and letters “clause (b), (c) or (d) of? vide DVAT (Amendment) Act, 2005; No. F.14(6)/LA-2005/112, dated 28.03.2005 w.e.f. 01.04.2005. > Omitted for the words, brackets and letters “clause (b), (c) or (d) of” vide DVAT (Amendment) Act, 2005; No. F.14(6)/LA-2005/112, dated 28.03.2005 w.e.f. 01.04.2005. * Omitted for the words, brackets and letters “clause (b), (c) or (d) of” vide DVAT (Amendment) Act, 2005; No. F.14(6)/LA-2005/112, dated 28.03.2005 w.e.f. 01.04.2005. (7) Delhi VAT Act as on 5" March 2014 Sec. 88 the penalty otherwise due under this Act shall be increased by — (i) in the case of the first subsequent offence, fifty per cent of the specified penalty; and (41) in the case of the second and any further subsequent offence, one hundred per cent of the specified penalty. ‘[(6) If- (a) aperson is liable to pay penalty under section 86 of this Act; and (b) the person voluntarily discloses to the Commissioner, in writing, the existence of the tax deficiency, during the course of proceedings under section 60; and (c) makes payment of such tax deficiency within three working days of the conclusion of the said proceedings; the amount of the penalty otherwise due, against the admitted and paid tax, shall be reduced by eighty per cent. ] 88 Relationship to assessment and impact on criminal penalties |Rule: Nil Form: Nil (1) The penalties specified under this Act are owed notwithstanding that no assessment of tax owed under this Act has been made. (2) Any penalty imposed under this Act shall be without prejudice to any prosecution for any offence under this Chapter. 89 Offences and criminal penalties |Rule: Nil Form: Nil (1) Whoever — (a) not being a registered dealer, falsely represents that he is or was a registered dealer at the time when he sells or buys goods; (b) knowingly keeps false account or does not keep the account of the value of the goods bought or sold by him in contravention of section 48,; or (c) issues to any person a false invoice, bill, cash-memorandum, voucher or other document which he knows or has reason to believe to be false; shall, on conviction, be punished with rigorous imprisonment for a term which may extend to six months, and with a fine. (2) Whoever knowingly — (a) furnishes a false return; (b) produces before the Commissioner, false bill, cash-memorandum, voucher, declaration, certificate, tax invoice or other document for claiming deduction on tax credit; or ' Inserted vide Notification No. F.14(4)/LA-2013/cons2law/11, dated 28.3.2013 read with No.3(17)/Fin.(Rev.-1)/2012-13/dsvi/263; dated 30.3.2013 w.e.f. 1.4.2013. (8) Sec. 89 Delhi VAT Act as on 5" March 2014 (c) produces false accounts, registers or documents or knowingly furnishes false information; shall — (4) in case where the amount of tax which could have been evaded if the false return, bill, cash-memorandum, voucher, declaration, certificate, tax invoice or other document for claiming deduction on tax credit, accounts, registers or documents or false information, as the case may be, had been accepted as true exceeds fifty thousand rupees, on conviction, be punished with rigorous imprisonment for a term which may extend to six months ; and (41) in any other case, with rigorous imprisonment for a term which may extend to six months, and with a fine. (3) Whoever, willfully attempts, in any manner whatsoever, to evade payment of tax, penalty or interest or all of them under this Act, shall, on conviction, be punished — (a) in any case where the amount involved exceeds fifty thousand rupees during the period of a year, with rigorous imprisonment for a term which may extend to six months, and with a fine; and (b) in any other case, with rigorous imprisonment for a term which may extend to three months and with a fine. (4) Whoever — (a) carries on business as a dealer without being registered in willful contravention of sub-section (1) of section 18 of this Act; (b) fails without sufficient cause to furnish any information required under section 21 of this Act; (c) fails to surrender his certificate of registration as provided in sub- section (7) of section 22 of this Act; (d) fails without sufficient cause to furnish any returns as required under section 27 of this Act by the date or in the manner prescribed; (e) without reasonable cause, contravenes any of the provisions of section 40 of this Act; (f) without sufficient cause fails to issue invoice as required under section 50 of this Act; (g) fails without sufficient cause, when directed so to do under section 48 of this Act to keep any accounts or record, in accordance with the directions; (h) fails without sufficient cause, to comply with any requirements made of him under ‘/sections 58, 58A or 59] of this Act, or obstructs any officer making inspection or search or seizure under sections 60 and 61 of this Act; (i) obstructs or prevents any officer performing any function under Chapter X of this Act; ' Substituted for the word and figure “section 59” vide DVAT (Amendment) Act, 2013 (05 of 2013); No.F.14(5)/LA-2013/com.2law/65, dated 9.9.2013 read with No.F.3(14)/Fin.(Rev.- 1)/2013-14/dsVI/703, dated 11.9.2013 w.e.f. 12.09.2013. (9) Delhi VAT Act as on 5" March 2014 Sec. 90 (j) | being owner in charge of a goods vehicle fails, neglects or refuses to comply with any of the requirements contained in section 61 of this Act; or (k) interferes with or obstructs the Commissioner or any officer exercising any other power conferred under this Act; shall, on conviction, be punished with imprisonment for a term which may extend to six months, and with a fine. (5) Whoever aids or abets any person in the commission of any act specified in sub-sections (1) to (3) of this section shall, on conviction, be punished with rigorous imprisonment which may extend to six months, and with a fine. (6) Whoever commits any of the acts specified in sub-sections (1) to (5) of this section and the offence is a continuing one under any of the provisions of these sub- sections, shall, on conviction, be punished with a fine of not less than one hundred rupees per day during the period of the continuance of the offence, in addition to the punishments provided under this section. (7) ' [Notwithstanding anything contained in sub-sections (1) to (35) of this section, no person shall be proceeded under these sub-sections, if (a) _ the total amount involved is less than two hundred rupees during the period of a year; or (b) the person has voluntarily disclosed existence of tax deficiency under sub-section (6) of section 87 of the Act.] (8) | Where a dealer is accused of an offence specified in sub-sections (1), (2) or (3) or in clauses (a), (b), (c), (d), (e), (f), (g), (h) and (1) of sub-section (4), or sub section (6) of this section the person deemed to be the manager of the business of such dealer under section 95 shall also be deemed to be guilty of such offence, unless he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission thereof. 90 Offences by companies, etc. |Rule: Nil Form: Nil (1) Where an offence under this Act or the rules has been committed by a company, every person who, at the time the offence was committed, was in charge of, and was responsible to the company for the conduct of the business of the company, as well as the company shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: PROVIDED that nothing contained in this sub-section shall render any such person liable to any punishment provided in this Act if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence. ' Substituted vide DVAT (Amendment) Act, 2013 (05 of 2013); No.F.14(5)/LA-2013/ com.2law/65, dated 9.9.2013 read with No.F.3(14)/Fin.(Rev.-1)/2013-14/dsVI/703, dated 11.9.2013 w.e.f. 12.09.2013. Earlier read as, “Notwithstanding anything contained in sub- sections (1) to (5) of this section, no person shall be proceeded under these sub-sections if the total amount involved is less than two hundred rupees during the period of a year.” (10) Sec. 91 Delhi VAT Act as on 5" March 2014 (2) Notwithstanding anything contained in sub-section (1) of this section, where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explanation.- For the purpose of this section — (a) “company” means a body corporate, and includes a firm or other association of individuals; and 3 (b) “director” in relation to a firm means a partner in the firm. (3) Where an offence under this Act has been committed by a Hindu undivided family, the Karta thereof shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: PROVIDED that nothing contained in this sub-section shall render the Karta liable to any punishment if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence: PROVIDED FURTHER that where an offence under this Act has been committed by a Hindu undivided family and it is proved that the offence has been committed with the consent or connivance of or is attributable to any neglect on the part of any adult member of the Hindu undivided family, such member shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. 91 Cognizance of offences |Rule: Nil Form: Nil (1) No court shall take cognizance of any offence under this Act or rules made thereunder except with the previous sanction of the Commissioner, and no court inferior to that of a Metropolitan Magistrate shall try any such offence. (2) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974) all offences punishable under this Act or the rules made thereunder shall be cognizable and bailable. 92 Investigation of offences |Rule: 50 Form: Nil (1) Subject to such conditions as may be prescribed, the Commissioner may authorise either generally or in respect of a particular case or class of cases any officer or person subordinate to him to investigate all or any of the offences punishable under this Act. (2) Every officer or person so authorised shall, in the conduct of such investigation, exercise the powers conferred by the Code of Criminal Procedure, 1973 (2 of 1974) upon an officer in charge of a police station for the investigation of a cognizable offence. (11) Delhi VAT Act as on 5" March 2014 Sec. 93 93 Compounding of offences |Rule: Nil | Form: Nil | (1) The Commissioner may, before the institution of proceedings for any offence punishable under sub-section (4) of section 89 of this Act or under any rules made under this Act, accept from any person charged with such offence by way of composition of offence, a sum not exceeding fifty thousand rupees or a sum not exceeding three times the amount of tax which would thereby have been avoided, whichever is higher. (2) On payment of such sum as may be determined by the Commissioner under sub-section (1) of this section, no further proceedings shall be taken against such person in respect of the same offence. 94 Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences |Rule: Nil Form: Nil Nothing in Chapter XXXVI of the Code of Criminal Procedure, 1973 (2 of 1974) shall apply to — (a) any offence punishable under this Act; or (b) any other offence which under the provisions of that Code may be tried along with such offence; and every offence referred to in clause (a) or clause (b) above may be taken cognizance of by the court having jurisdiction under this Act as if the provisions of that Chapter were not enacted. (12) Sec. 95 Delhi VAT Act as on 5" March 2014 CHAPTER XIV Miscellaneous 95 '[Dealer to declare the name of manager of business, Permanent Account Number and IEC (Importer Exporter Code)| |Rule: 18 | Forms: 4, 7,52 (1) Every dealer being a Hindu undivided family or an association of persons or club or society or firm or company or any person or body who is engaged in business as the guardian or trustee or otherwise on behalf of another person, and who 1s liable to pay tax under this Act, shall, within the period prescribed, furnish a declaration in the manner prescribed, stating the name of the person or persons who shall be deemed to be the manager or managers of such person’s business for the purposes of this Act. (2) The declaration furnished under sub-section (1) of this section may be revised from time to time as required. *I(3) Every dealer at the time of applying for registration under this Act shall mention the Permanent Account Number (PAN) obtained under the Income Tax Act, 1961 (43 of 1961): PROVIDED that the dealers already registered under the Act shall intimate Permanent Account Number (PAN) obtained under the Income Tax Act, 1961 (43 of 1961) in the prescribed form, within two months of notification of the amendment. (3A) Every dealer liable to pay tax under this Act and having an IEC (Importer Exporter Code) under The Foreign Trade (Development And Regulation) Act, 1992 (No. 22 of 1992), shall mention the IEC (Importer Exporter Code), at the time of applying for registration under this Act,: PROVIDED that the dealers already registered under the Act and having IEC (Importer Exporter Code) under the Foreign Trade (Development And Regulation) Act, 1992 (No. 22 of 1992) shall intimate the details in the prescribed form, within two months of notification of this amendment : ' Substituted for the words, “Dealer to declare the name of manager of business and permanent account number” vide notification No.F.14(13)/LA-2012/cons2law/179 dated 28.12.2012 read with No.F.3(9)/Fin.(Rev.-1)/2012-13/dsvi/34-39, dated 15.01.2013 w.e-.f. 16.01.2013. Earlier substituted for the words, “Dealer to declare the name of manager of business” vide DVAT (Second Amendment) Act, 2005; No. F.14(29)/LA/2005/333, dated 16.11.2005 w.e.f. 16.11.2005 * Substituted for the words, “Every dealer liable to pay tax under this Act who is liable to obtain a Permanent Account Number (PAN) under the Income Tax Act, 1961 (43 of 1961), shall communicate to the Commissioner, in the prescribed time and manner, the said number if he has obtained the same and, in any other case, shall state whether he has applied for the same and provide the details of the application.” vide notification No.F.14(13)/LA- 2012/cons2law/179, dated 28.12.2012 read with No.F.3(9)/Fin.(Rev.-1)/2012-13/dsvi/34-39, dated 15.01.2013 w.e.f. 16.01.2013. Earlier inserted vide DVAT (Second Amendment) Act, 2005; No. F.14(29)/LA/2005/333, dated 16.11.2005 w.e.f. 16.11.2005. (1) Delhi VAT Act as on 5" March 2014 Sec. 96 PROVIDED FURTHER that every dealer registered under the Act, who obtains an IEC (Importer Exporter Code) under the Foreign Trade (Development And Regulation) Act, 1992 (No. 22 of 1992), subsequently shall provide the IEC details in the prescribed form, within 15 days of obtaining the IEC. ] '1(4) Any person who fails to furnish a declaration or, as the case may be, a revised declaration as provided in sub-section (1) and sub-section (2) of this section or fails to provide details of the Permanent Account Number obtained under the Income Tax Act, 1961 (43 of 1961), as provided in sub-section (3) of this section or fails to provide the IEC (Importer Exporter Code) under The Foreign Trade (Development And Regulation) Act, 1992 (No. 22 of 1992) as provided in sub-section (3A) of this section, shall be liable to pay, by way of penalty, sum equal to Rupees one thousand per week of default subject to a maximum of fifty thousand rupees. ] 96 Service of notice when family is disrupted or firm is dissolved |Rule: Nil | Form: Nil | (1) Where a Hindu undivided family has been partitioned, notices under this Act shall be served on the person who was the last manager of the Hindu undivided family, or if such person cannot be found, then, on all adults who were members of the Hindu undivided family, immediately before the partition. (2) Where a firm or an association of persons is dissolved, notices under this Act may be served on any person who was a partner (not being a minor) of the firm, or member of the association, as the case may be, immediately before its dissolution. 97 Service of notice in the case of discontinued business Rule: Nil Form: Nil | Where an assessment is to be made in respect of business which has been discontinued, a notice under this Act shall be served in the case of a firm or an association of persons or any person who was a member of such firm or association at the time of its discontinuance or in the case of a company on the principal officer thereof. 98 Returns, etc. to be confidential \Rule: Nil Form: Nil (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this Act, other than proceedings before a ' Substituted for the words, “Any person who fails to furnish a declaration or, as the case may be, a revised declaration as provided in sub-section (1) and sub-section (2) of this section or fails to communicate the permanent account number obtained under the Income Tax Act, 1961 (43 of 1961) or as the case may be, fails to state, whether he has applied for the same and fails to provide the details of the application, as provided in sub-section (3) of this section, shall be liable to pay by way of penalty, a sum of ten thousand rupees.” vide notification No.F.14(13)/LA-2012/cons2law/179 dated 28.12.2012 read with No.F.3(9)/Fin. (Rev.-1)/2012-13/dsvi/34-39 dated 15.01.2013 w.e.f. 16.01.2013. (2) Sec. 98 Delhi VAT Act as on 5" March 2014 criminal court, shall, save as provided in sub-section (3) of this section, be treated as confidential, and notwithstanding anything contained in the Indian Evidence Act, 1872 (1 of 1872), no court shall, save as aforesaid, be entitled to require any servant of the Government to produce before it any such statement, return, account, document or record or any part thereof, or to give evidence before it in respect thereof. (2) If, save as provided in sub-section (3) of this section, any servant of the Government discloses any of the particulars referred to in sub-section (1) of this section, he shall be punishable with imprisonment which may extend to six months, and shall also be liable to a fine. (3) Nothing in this section shall apply to the disclosure — (a) of any of the particulars referred to in sub-section (1) of this section for the purposes of investigation or prosecution under this Act or the Indian Penal Code 1860 (45 of 1860) or any other enactment for the time being in force; (b) of such facts to an officer of the Central Government or any State Government as may be necessary for verification of such facts or for the purposes of enabling that Government to levy or realise any tax imposed by it; (c) of any such particulars where such disclosure is occasioned by the lawful employment under this Act of any process for the service of any notice or the recovery of any demand; (d) of any such particulars to a civil court in any suit or proceeding to which the Government or any Value Added Tax authority is a party and which relates to any matter arising out of any proceeding under this Act or under any other law for the time being in force authorising any Value Added Tax authority to exercise any powers thereunder; (e) of any such particulars by any public servant where the disclosure is occasioned by the lawful exercise by him of his powers under the Indian Stamp Act, 1899 (2 of 1899) to impound an insufficiently stamped document; (f) of any such particulars to the Reserve Bank of India as are required by that Bank to enable it to compile financial statistics of international investment and balance of payment; (g) of any such particulars to any officer appointed by the Comptroller and Auditor-General of India for purpose of audit of tax receipts or refunds; (h) of any such particulars relevant to any inquiry into a charge of misconduct in connection with income-tax proceedings against a legal practitioner or chartered accountant, to the authority empowered to take disciplinary action against members of the profession to which he belongs; (i) of such particulars to the officers of the Central Government or any State Government for such other purposes, as the Government may, by general or special order, direct; or Gj) of any information relating to a class of dealers or class of transactions, if, in the opinion of the Commissioner it is desirable in the public interest to publish such information. (3) Delhi VAT Act as on 5" March 2014 Sec. 99 99 Publication and disclosure of information in respect of dealers and other persons in public interest |Rule: Nil Form: Nil (1) Notwithstanding anything contained in this Act, if the Government is of the opinion that it is necessary or expedient in the public interest to publish or disclose the names of any dealers or other persons and any other particulars relating to any proceedings under this Act in respect of such dealers and persons, it may publish or disclose or cause to be published or disclosed such names and particulars in such manner as it thinks fit. (2) No publication or disclosure under this section shall be made in relation to any tax levied or penalty imposed or interest levied or any conviction for any offence connected with any proceeding under this Act, until the time for presenting an appeal to the appropriate appellate body has expired without an appeal having been presented or the appeal, if presented has been disposed of. Explanation.- In the case of a firm, company or other association of persons, the names of the partners of the firm, the directors, managing agents, secretaries, treasurers or managers of the company or the members of the association, as the case may be, may also be published or disclosed, if, in the opinion of the Government, the circumstances of the case justify it. 100 Power to collect statistics | Rule: 67 |Forms: 18A, 51 (1) If the Commissioner considers that for the purposes of the better administration of this Act it is necessary so to do, he may by notification in the Official Gazette, direct that statistics be collected relating to any matter dealt with, by or in connection with this Act. (2) Upon such direction being made, the Commissioner or any person or persons authorised by him in this behalf may call upon all dealers or any class of dealers or persons to furnish such information or statements as may be stated therein relating to any matter in respect of which statistics are to be collected and the form in which the persons to whom or, the authorities to which, such information or returns should be furnished, the particulars which they should contain, and the intervals in which such information or returns should be furnished, shall be such as may be prescribed: PROVIDED that the call for information may be made by notification in the official Gazette, by notice in newspapers or in such other manner as, in the opinion of the Commissioner or the said person, is best calculated to bring to the attention of dealers and other persons. (3) Without prejudice to the generality of the foregoing provisions, the Government may by rules provide that every dealer or, as the case may be, any class of dealer shall furnish such statements as may be prescribed, with the self assessment, and different provisions may be made for different classes of dealers. (4) Sec. 100A Delhi VAT Act as on 5" March 2014 ‘(100A Automation |Rule: Nil Form: Nil (1) The Government may, by notification in the official Gazette, provide that the provisions contained in the Information Technology Act, 2000 (21 of 2000), as amended from time to time, and the rules made and directions given under that Act, including the provisions relating to digital signatures, electronic governance, attributation, acknowledgement and dispatch of electronic records, secure electronic records and secure digital signatures and digital signature certificates as are specified in the said notification, shall, insofar as they may, as far as feasible, apply to the procedures under this Act. (2) Where a notice or communication is prepared on any automated data processing system and is properly served on any dealer or person, then, the said notice or communication shall not be required to be personally signed by the Commissioner or any other officer subordinate to him, and the said notice or communication shall not be deemed to be invalid only on the ground that it is not personally signed by the Commissioner. ] 101 Setting up of check-posts and barriers Rule: 66 | Form: Nil | The Government may, by notification in the official Gazette, set up check- posts or barriers, or both, at any place in Delhi with a view to preventing evasion of tax and other dues payable under this Act. 102 Power to make rules |Rule: Nil Form: Nil (1) The Government may, by notification in the official Gazette, make rules for carrying out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for : (a) documents, testimony or other evidence constituting adequate proof under the Act, (b) services which may constitute business under clause (1) of sub-clause (d) of sub-section (1) of section 2 of this Act, (c) activities referred to under clause (11) of sub-clause (j) of sub-section (1) of section 2 of this Act, (d) tax period referred to under sub-clause (zi) of sub-section (1) of section 2 of this Act, (e) time within which the return may be furnished, (f) the further period referred to under sub-section (6) of section 3 of this Act, ' Section 100A inserted vide DVAT (Second Amendment) Act, 2005; No. F.14(29)/LA/ 2005/333, dated 16.11.2005 w.e.f. 16.11.2005. (5) Delhi VAT Act as on 5" March 2014 Sec. 102 (g) the conditions and method subject to which the amount to be included in the turnover of a dealer engaged in works contract may be determined under section 5 of this Act, (h) conditions subject to which the dealers specified under the Fifth Schedule may be exempt from payment of tax under section 6 of this Act, '[(ha) the conditions subject to which a dealer can make adjustments to tax in relation to the sale of goods under section 8 of this Act;] (1) the method to be used by a dealer to calculate the amount of tax credit under section 9 or section 10 of this Act, (j) the time at which the turnover, turnover of purchase or adjustment of tax or tax credit may arise under sub-section (4) of section 12 of this Act, (k) form of statements, manner, conditions and restriction subject to which credit may be claimed for stock brought forward during transition under section 14 of this Act, (1) the circumstances and the conditions subject to which, a dealer may be permitted to pay tax by way of composition under section 16 of this Act, *I(la) the procedure and forms relating to casual dealers under section 16A of this Act 5] (m) the procedure for and other matters incidental to registration of dealers under section 19 of this Act, (n) form in which the statement of trading stock 1s to be furnished under sub- section (2) of section 20 of this Act, (o) the amount of tax credit allowed to a dealer under sub-section (3) of section 20 of this Act, (p) matters relating to amendment of registration certificate under section 21 of this Act, (q) matters relating to cancellation of registration certificate under section 22 of this Act, (r) the conditions, amount, manner, time within which and other matters incidental to the security required under section 25 of this Act, (s) | the manner in which, the time by when, the information to be included and the form in which the returns under section 26 or section 27 of this Act are to be furnished, (t) | the manner in which any tax, interest, penalty or any other amount due under this Act is to be paid, (u) the restrictions and conditions subject to which and the manner and the time within which the application for refund may be made under section 41 of this Act, ' Inserted vide DVAT (Amendment) Act, 2005; No. F.14(6)/LA-2005/112, dated 28.03.2005 w.e.f. 01.04.2005. * Inserted vide DVAT (Amendment) Act, 2005; No. F.14(6)/LA-2005/112, dated 28.03.2005 w.e.f. 01.04.2005. (6) Sec. 102 Delhi VAT Act as on 5" March 2014 'T(ua) the manner and the form in which the recovery certificate under section 43 of this Act is to be served and the amount mentioned in the said certificate is to be recovered; | (v) the manner and form in which the accounts and records are to be prepared under sub-section (3) of section 48 of this Act, (w) the turnover, the form of the audit report, the particulars to be set forth in such report and the time of furnishing such report under section 49 of this Act, (x) the amount referred to in sub-section (4) of section 50 or the conditions and restrictions referred to in sub-section (8) of section 50 of this Act, (y) the particulars to be contained in the debit or credit notes under section 51 of this Act, (z) the conditions subject to which the Commissioner may require any person to produce records, books of account, registers and other documents, answer questions or prepare and furnish additional information under sub-section (2) of section 59 of this Act, (za) records that an owner or person in charge of a goods vehicle shall carry with him in respect of the goods carried in the goods vehicle under sub-section (2) of section 61 of this Act and form, manner and amount of security under sub-section (5) of section 61 of this Act, (zb) the manner in which an auction of goods or a goods vehicle shall be carried out under section 63 of this Act, (zc) the restrictions and conditions subject to which the Commissioner may delegate his powers, and the form of evidence of such delegation under section 68 of this Act, 2 [***] *I(ze) the form and manner in which an objection under section 74 of this Act or an application for review under section 74B of this Act may be filed and the fee payable in respect thereof, ] (zf) the form and manner in which appeals may be filed under section 76 of this Act, the manner in which such appeals shall be verified and the fees payable in respect thereof, (zg) amount of fee under section 81 of this Act, (zh) qualifications to be possessed by a Value Added Tax practitioner under section 82 of this Act, ' Inserted vide DVAT (Second Amendment) Act, 2005; No.F.14(29)/LA/2005/333, dated 16.11.2005 w.e.f. 16.11.2005. * Clause (zd) omitted, which read as “(zd) amount of fine prescribed under sub-section (5) of section 70 of this Act,” vide DVAT (Amendment) Act, 2013 (05 of 2013); No.F.14(5)/LA- 2013/com.2law/65, dated 9.9.2013 read with No.F.3(14)/Fin.(Rev.-1)/2013-14/dsVI/703, dated 11.9.2013 w.e.f. 12.09.2013. * Substituted vide DVAT (Second Amendment) Act, 2005; No.F.14(29)/LA/2005/333, dated 16.11.2005 w.e.f. 16.11.2005, earlier read as, “(ze) the form and manner in which an objection may be made under section 74 of this Act,”. (7) Delhi VAT Act as on 5" March 2014 Sec. 102 (zi) manner in which an application may be made and the period within which the determination shall be made under section 84 of this Act, (zj) conditions subject to which, the Commissioner may authorise any officer or person subordinate to him to conduct investigations under section 92 of this Act, (zk) period within which and the manner in which ‘[the declaration or the communication] under section 95 of this Act is to be furnished, (zl) the manner in which, and the time within which, applications shall be made (including fees payable in respect thereof), information furnished, securities given and notices served under this Act, (zm) any other matter which is required to be, or may be, prescribed. *[(2A) Without prejudice to any provision made in this behalf, any rule made under this Act may be made so as to be retrospective to any date not earlier than the date of commencement of this Act: PROVIDED that no rule shall be given effect retrospectively if it would have the effect of prejudicially affecting the interests of a dealer. ] (3) In making any rules under this section, the Government may direct that a breach thereof shall be punishable with fine not exceeding five thousand rupees and, when the offence is a continuing one, with a fine not exceeding two hundred rupees per day during the continuance of such offence. (4) Every rule made under this Act shall be laid, as soon as may be after it is made, before the Legislative Assembly of Delhi, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, the House agrees in making any modification in the rule or the House agrees that the rule should not be made, the rule shall have effect only in such modified form or be of no affect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule. ' Substituted for the words, “the declaration” vide DVAT (Second Amendment) Act, 2005; No.F.14(29)/LA/2005/333, dated 16.11.2005 w.e.f. 16.11.2005. * Inserted vide DVAT (Second Amendment) Act, 2005; No. F.14(29)/LA/2005/333, dated 16.11.2005 w.e.f. 16.11.2005. (8) Sec. 103 Delhi VAT Act as on 5" March 2014 ‘1103 Power to amend Schedules |Rule: Nil Form: Nil (1) Ifthe Government is of opinion that it is expedient in the interest of general public so to do, it may, by notification in the Official Gazette, add to, or omit from, or otherwise amend, the First, the Second, the Third, the Fourth, the Fifth, the Sixth, or the Seventh Schedules, either retrospectively or prospectively, and thereupon the said Schedules shall be deemed to have been amended accordingly: PROVIDED that no such amendment shall be made retrospectively if it would have the effect of prejudicially affecting the interests of a dealer. (2) The Commissioner may, on the recommendation of the Ministry of External Affairs, Government of India, if he is of opinion that it is expedient in the interest of general public so to do, by a notification in the Official Gazette, add to, or omit from, or otherwise amend, the Sixth Schedule. ] 104 Power to remove difficulties |Rule: Nil | Form: Nil | (1) If any difficulty arises in giving effect to the provisions of this Act, the Government may, by general or special order published in the official Gazette, make such provisions not inconsistent with the provisions of this Act as appear to it to be necessary or expedient for the removal of the difficulty: PROVIDED that no such order shall be made after the expiration of two years from the commencement of this Act. (2) | Every order made under sub-section (1) of this section shall be laid, as soon as may be after it is made, before the Legislative Assembly of Delhi. ' Substituted vide DVAT (Amendment) Act, 2009; No.F.14(16)/LA-2009/LJ/10/vlaw/1, dated 06.01.2010 and No. F.3(23)/Fin(T&E)/2009-10/JSF/15-25, dated 13.01.2010 wef. 13.01.2010. Earlier read as :- “103 Power to amend Schedules If the Government is of opinion that it is expedient in the interest of general public so to do, it may, by notification in the official Gazette, add to, or omit from, or otherwise amend, the First, the Second, the Third, the Fourth, the Fifth, the Sixth, or the Seventh Schedules, #[either retrospectively or prospectively], and thereupon the said Schedules shall be deemed to have been amended accordingly. ## [PROVIDED that no such amendment shall be made retrospectively if it would have the effect of prejudicially affecting the interests of a dealer.]” # Substituted for the word “prospectively” vide DVAT (Second Amendment) Act, 2005; No. F.14(29)/LA/2005/333, dated 16.11.2005 wef. 01.04.2005, retrospectively. ## Proviso was inserted vide DVAT (Second Amendment) Act, 2005; No. F,14(29)/LA/2005/333, dated 16.11.2005 w.e.f. 01.04.2005, retrospectively. (9) Delhi VAT Act as on 5" March 2014 Sec. 105 105 Application to sales and purchases |Rules: 7B, 30A Forms: 53, 54 (1) The tax imposed by section 3 of this Act applies to every — (a) sale, including an instalment sale and hire purchase of goods, made on and after Ist April, 2005; (b) — sale in the form of the transfer of a right to use goods, to the extent that the right to use goods is exercised after Ist April, 2005. (2) Tax credits arising under section 9 of this Act shall be allowed only for — (a) a purchase, including a purchase under an instalment sale and hire purchase of goods, made on and after Ist April, 2005; and (b) a purchase occurring in the form of the acquisition of a right to use goods, to the extent that the right to use goods is exercised after 1st April 2005. Explanation.- This provision does not prevent the person claiming the special tax credit allowed under section 14 of this Act. (3) Where an amount is paid or received prior to 1“ April, 2005 in respect of a sale or purchase occurring after 1" April, 2005, and the person calculates his turnover or turnover of purchases based on amounts paid and received, the amount shall be treated as forming part of the person’s turnover or turnover of purchases in the tax period in which the sale occurs. 'I(4) Where a dealer registered under the repealed Delhi Sales Tax on Works Contract Act, 1999 (Delhi Act 9 of 1999) (hereinafter referred to in this sub-section as “the repealed Act’), is liable to pay tax under this Act, and has at any time prior to the 1° day of April, 2005 entered into any works contract, where the total contract value was inclusive of the tax payable under the repealed Act, and the execution of the said work contract has continued after the 1“ day of April, 2005, then the liability of the dealer to pay tax under this Act shall be discharged at the rates applicable under this Act, and the liability so discharged in respect of the said contract shall not exceed the liability which would have accrued under the repealed Act if it had continued to be in force and in the case of a dealer who had opted for composition of tax under the repealed Act, the liability under this Act in respect of a contract where the execution has started before the 1% day of April, 2005 and has continued thereafter shall not exceed the sum which would have been payable by way of composition in respect of the said contract under the repealed Act if it had continued to be in force: PROVIDED that the provisions of this sub-section shall be valid up to the 31" day of March, 2007: PROVIDED FURTHER that the provisions of this sub-section shall not apply where the contract value has been changed on account of increased liability under this Act: "Inserted vide DVAT (Second Amendment) Act, 2005; No. F.14(29)/LA/2005/333, dated 16.11.2005 w.e.f. 01.04.2005, retrospectively. (10) Sec. 106 Delhi VAT Act as on 5" March 2014 PROVIDED ALSO that the provisions of this sub-section shall apply only if there was no provision in the contract for revising the value of the contract on account of the change of tax liability. ] 106 Repeal and savings Rule: Nil |Form: Nil | (1) The Delhi Sales Tax Act, 1975 (Act 43 of 1975), the Delhi Tax on Entry of Motor Vehicles into Local Areas Act, 1994 (Delhi Act 4 of 1995), the Delhi Sales Tax on Works Contract Act, 1999 (Delhi Act 9 of 1999), and the '[Delhi Sales Tax on Right to Use Goods Act, 2002 (Delhi Act 13 of 2002)] as in force in Delhi (referred to in this section as the “said Acts’’), are hereby repealed. (2) Notwithstanding sub-section (1) of this section, such repeal shall not affect the previous operation of the said Acts or any right, title, entitlement, obligation or liability already acquired, accrued or incurred thereunder. (3) For the purposes of sub-section (2) of this section, anything done or any action taken including any appointment, notification, notice, order, rule, form or certificate in the exercise of any powers conferred by or under the said Acts shall be deemed to have been done or taken in the exercise of the powers conferred by or under this Act, as if this Act were in force on the date on which such thing was done or action was taken, and all arrears of tax and other amounts due at the commencement of this Act may be recovered as if they had accrued under this Act. *1(4) Notwithstanding anything contained in this Act, for the purpose of the levy, assessment, deemed assessment, reassessment, appeal, revision, review, rectification, reference, registration, collection, refund or input or credit of input tax of allowing benefit of exemption or deferment of tax, imposition of any penalty or of interest or forfeiture of any sum, which relates to any period ending before Ist day of April, 2005 or for any other purpose whatsoever connected with or incidental to any of the purposes aforesaid, and whether or not the tax, penalty, interest or sum forfeited, if any, in relation to such proceedings, is paid before, on or after Ist day of April, 2005, the repealed Act and all rules, regulations, orders, notifications, forms and notices issued thereunder and in force immediately before Ist day of April, 2005 shall continue to have effect as if this Act has not been passed. | ' Substituted vide DVAT (Amendment) Act, 2005; No. F.14(6)/LA-2005/112, dated 28.03.2005 w.e.f. 01.04.2005. * Inserted vide DVAT (Amendment) Act, 2012; No.F.14(19)/LA-2011/claw/5, dated 13.02.2012 w.e.f. 01.04.2005 vide notification no.F.3(25)/Fin.(Rev.-D/2011-12/DSII/288 dated 28.03.2012. (11) Delhi VAT Act as on 5" March 2014 Sec.