CONTENTS
DADRA AND NAGAR
HAVELI
VALUE ADDED TAX
REGULATION, 2005
CHAPTER I
1. Short
title, extent and commencement
2. Definitions
CHAPTER II
INCIDENCE AND
LEVY OF TAX
4. Rates of
tax
5. Determination
of taxable turnover
6. Sale of
certain goods exempt from levy of tax
7. Certain
sales not liable to tax
9. Tax
credit
12. Time at
which turnover, turnover of purchases and adjustments arise
CHAPTER III
SPECIAL PROVISIONS RELATING TO USED GOODS, COMPOSITION OF TAAND TRANSACTION BETWEEN RELATED PERSONS, ETC.
13. Provisions
of this Chapter to override provisions of Chapter 11
14. Treatment
of stock brought forward during transition
15. Levy of
tax and availing of tax credit on used goods
16. Composition
scheme for specified dealers
17. Transactions
between related persons
CHAPTER IV
REGISTRATION
AND SECURITY
18. Compulsory
and voluntary registration
19. Registration
22. Cancellation
of certificate of registration
23. Effect of
cancellation of certificate of registration
24. Registration
during transition
25.
Requirement of furnishing security
CHAPTER V
26. Furnishing
of periodical returns
27. Furnishing
of other returns
28. Furnishing
of revised return for rectification of mistake
29. Signing
returns
30. Assessment
of tax, interest or penalty
31. Self
assessment
32. Default
assessment of tax payable
34. Limitation
on assessment and re‑assessment
35. Collection
of assessed tax and penalties
36. Manner of
payment of tax, penalties and interest
37. Order of
application of payments
38. Refunds
39. Power to
withhold refund in certain cases
40. Collection
of tax only by registered dealers
41. Refund of
tax for Embassies, officials, international and public organisations
42. Interest
CHAPTER VII
RECOVERY OF TAX, INTEREST AND PENALTIES
43. Recovery
of tax
45. Continuation
of certain recovery proceedings
47. Transfer
of assets during pendency of proceedings void
CHAPTER VIII
49. Accounts
to be audited in certain cases
50. Tax
invoices
CHAPTER IX
52. Liability
in case of transfer of business
53. Liability
in case of company in liquidation
54. Liability
of partners of firm to pay tax
55. Liability
of guardians, trustees, etc.
56. Liability
of Court of Wards, etc.
CHAPTER X
AUDIT, INVESTIGATION AND ENFORCEMENT
58. Audit
60. Power to
enter premises and seize records and goods
61. Power to
stop, search and detain goods vehicless
62. Custody
and release of records
63. Custody,
return and disposal of goods, goods vehicle and security
64. Detention
of goods pending disclosure
65. Obligation
to provide reasonable assistance
CHAPTER XI
VALUE ADDED TAX AUTHORITIES AND APPELLATE TRIBUNAL
66. Value
Added Tax Authorities
67. Powers and
responsibilities of Commissioner
68. Delegation
of Commissioner's powers
69. Change of
an incumbent of an office
70. Power of
Commissioner to notify certain forms
71. Persons to
be public servants
CHAPTER XII
APPEALS, DISPUTES AND QUESTIONS
74. Appeals
75. Power of
Commissioner and other authorities to take evidence on oath, etc.
76. Appeals to
Appellate Tribunal
77. Extension
of period of limitation in certain cases
78. Burden of
proof
79. Bar on
appeal against certain orders
80. Assessment
or proceedings, etc., not to be invalid on certain grounds
81. Statement
of case to High Court
82. Appearance
before any authority in proceedings
83. Bar of
suits in civil courts
84. Determination
of specific questions
85.
Ruling on general questions
CHAPTER XIII
PENALTIES AND OFFENCES
86. Penalties
87. Reduction or
increase of penalty in certain cases
88. Imposition
of penalties notwithstanding of assessment
89. Offences
and criminal penalties
90. Offences
by companies and Hindu undivided family
94. Chapter
XXXVI of Code of Criminal Procedure, 1973, not to apply to certain offences
CHAPTER XIV
MISCELLANEOUS
95. Dealer to
declare the name of manager of business
96. Service
of notice when family is disrupted or firm is dissolved
97. Service
of notice in case of discontinued business
98. Returns,
etc., to be confidential
99. Publication and disclosure of information in respect of dealers and other persons in public interest
100. Power to
collect statistics
101. Setting up
of check‑posts and barriers
102. Power to
make rules
104. Power to
remove difficulties
106. Repeal and
savings
THE FIRST SCHEDULE‑LIST OF EXEMPTED GOODS
THE SECOND SCHEDULE‑LIST OF GOODS TAXED AT ONE PER CENT.
THE THIRD SCHEDULE‑LIST OF GOODS TAXED AT
FOUR PER CENT.
THE FOURTH SCHEDULE‑LIST OF GOODS TAXED AT
TWENTY PER CENT.
THE FIFTH SCHEDULE‑LIST OF ORGANISATIONS
WHICH CAN CLAIM REFUND
THE SIXTH SCHEDULE‑LIST OF NON‑CREDITABLE
GOOD