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102 Power to make rules

102 Power to make rules

(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 (i) of sub-clause (d) 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,

(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;]

(i) 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,

(l) 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, (la) the procedure and forms relating to casual dealers under section 16A of this Act ;

(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 is 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, Inserted vide DVAT (Amendment) Act, 2005; No. F.14(6)/LA-2005/112, dt. 28.03.2005 w.e.f. 01.04.2005. Inserted vide DVAT (Amendment) Act, 2005; No. F.14(6)/LA-2005/112, dt. 28.03.2005 w.e.f. 01.04.2005. Sec. 102 Delhi Value Added Tax Act, 2004

(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, (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 subsection (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, (zd) amount of fine prescribed under sub-section (5) of section 70 of this Act, (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, (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, 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 vide DVAT (Second Amendment) Act, 2005; No.F.14(29)/LA/2005/333 dated 16.11.2005 w.e.f. 16.11.2005. Sec. 103 Delhi Value Added Tax Act, 2004 (zk) period within which and the manner in which 8[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.