Order, 2010

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE

EXTRAORDINARY)

GOVERNMENT OF NATIONALCAPITALTERRITORY OF DELHI

NOTIFICATION

No.F.3(23)/Fin.(T&E)/2009-10/ - In exercise of the powers conferred by sub-section

(3) of section 1 of the Delhi Value Added Tax (Amendment) Act, 2009 (Delhi Act 01 of 2010) read with proviso to sub-section (3) of section 1 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Lieutenant Governor of the National Capital Territory of Delhi, hereby, appoints the 13" day of January 2010, as the date on which sections 2, 5, 6 and 7 of the said Act shall come into force. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi (Ajay Kumar Garg) No. F.3(23)/Fin.(T&E)/2009-10/JSF/15-25 Dated: 13.01.2010 Copy forwarded to : -

1. The Secretary (GAD), Govt. of NCT of Delhi (in duplicate with Hindi version) with the request to publish the order in the Delhi Gazette Part-IV extraordinary to today’s date.

The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi.

3. The Principal Secretary to the Chief Minister, Govt. of National Capital Territory of Delhi.

4. The Secretary to Finance Minister, GNCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.

5. The P.A. to the Leader of Oppositions, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.

6. The Commissioner, Value Added Tax, Bikri Kar Bhawan, I.P. Estate, New Delhi.

7. The Joint Secretary (Law), GNCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.

The OSD to the Chief Secretary, Govt. of NCT of Delhi.

The Registrar, Delhi Value Added Tax, Appellate Tribunal, Bikri Kar Bhawan, I.P. Estate, New Delhi.

10. Guard File.

11. Website.

(Ajay Kumar Garg) (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE

EXTRAORDINARY)

GOVERNMENT OF NATIONALCAPITALTERRITORY OF DELHI

(DEPARTMENT OF LAW, JUSTICE & LEGISLATIVE AFFAIRS) git LEVEL, C-WING, DELHI SECRETARIAT, NEW DELHI No.F.14(16)/LA-2009/LJ/10/lelaw/1 Dated: 6.01.2010

NOTIFICATION

No.F.14(16)/LA-2009/LJ/10/lclaw/1- The following Act of the Legislative Assembly of the National Capital Territory of Delhi received the assent of the Lt. Govemor of Delhi on 1* January, 2010 and is hereby published for general information:- “THE DELHI VALUE ADDED TAX (AMENDMENT) ACT, 2009 (DELHI ACT 01 OF 2010) (As passed by the Legislative Assembly of the National Capital Territory of Delhi on the 16th December, 2009) [1st January, 2010] An Act to further amend the Delhi Value Added Tax Act, 2004 BE it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the Sixtieth Year of the Republic of India as follows:-

1. Short title, extent and commencement

(1) This Act may be called the Delhi Value Added Tax (Amendment) Act,

(2) It extends to the whole of the National Capital Territory of Delhi.

2. Amendment of Section 4 In the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005) (hereinafter referred to as “the principal Act”), in Section 4, in sub-section (1), for clause (b), the following clause shall be substituted, namely:- “(b) in respect of goods specified in the Third Schedule, at the rate of five paise in the rupee:

PROVIDED that tax shall be paid at the rate of four paise in the rupee of the taxable turnover of the dealer pertaining to declared goods, as defined from time to time in the Central Sales Tax Act, 1956 (74 of 1956),”.

3. Amendment of Section 9 In the principal Act, in Section 9, -

(a) in sub-section (1), for the words “where the purchase arises”, the words “to the extent of proportion of the goods which have been put to sale” shall be substituted;

(b) in sub-section (2), after clause (f), the following clause shall be inserted, namely:- “(g) to the dealers or class of dealers unless the tax paid by the purchasing dealer has actually been deposited by the selling dealer with the Government or has been lawfully adjusted against output tax liability and correctly reflected in the return filed for the respective tax period.”.

4. Amendment of Section 10 In the principal Act, in Section 10, after sub-section (4), the following sub- section shall be inserted, namely:- “(5) Where the goods which have been purchased by a dealer are sold at a price lower than the price at which it was purchased by the dealer, the tax credit on such purchases shall be reduced proportionately in the tax period during which the goods are sold.

Explanation. — The tax credit claimed on a particular purchase shall not exceed the amount of tax payable on its sale.”

5. Amendment of Section 74 In the principal Act, in Section 74, in sub-section (10), for the word “five”, the word “six” shall be substituted.

6. Amendment of Section 74A In the principal Act, in Section 74A, after sub-section (4), the following sub- section shall be inserted, namely:- “(5) Notwithstanding anything contained in any judgment, decree or order of any court, the provisions of this section shall be deemed to have come into effect with effect from the 1st April, 2005.”

7. Substitution of new section for Section 103 In the principal Act, for Section 103, the following section shall be substituted, namely:- “103 Power to amend Schedules

(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.”” (Savita Rao) Joint Secretary (Law, Justice & L.A.)

Provisions this order answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Delhi Value Added Tax, 2004