(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE-EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (ACCOUNTS) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE : NEW DELHI-02 No.F.101(348)/2005-Fin.(A/Cs)/(iii)/2415 Dated : 8th August, 2005 NOTIFICATION No.F.101(348)/2005-Fin.(A/Cs)/(iii)/2415 - In exercise of the powers conferred by section 102 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Lt. Governor of the National Capital Territory of Delhi is pleased to make the following rules to further amend the Delhi Value Added Tax Rules, 2005, namely :-
1. Short title and commencement
(1) These rules may be called the Delhi Value Added Tax (Third Amendment) Rules, 2005.
(2) They shall be come into force with immediate effect.
2. Insertion of new rule 4A In the Delhi Value Added Tax Rules, 2005, (hereinafter referred to as “the principal Rules”), after rule 4, the following rule shall be inserted, namely:- “4A Determination of taxable turnover of sales of residential hotels charging a composite sum for lodging and boarding. – While determining the turnover of sales of goods, specified in sub-clause (vii) of clause (zc) of section 2, of the residential hotels providing lodging and boarding and charging a composite sum, which is inclusive of breakfast or lunch or dinner or, as the case may be, a combination of all or any of the above, the taxable turnover of sales in respect of any period shall be computed in the following manner, namely:-
(a) Where the composite charges include the charges for breakfast. Five per cent of the composite charges.
(b) Where the composite charges include the charges for lunch. Ten per cent of the composite charges.
(c) Where the composite charges include the charges for dinner. Fifteen per cent of the composite charges.
(d) Where the composite charges include the charges for breakfast and lunch Fifteen per cent of the composite charges.
(e) Where the composite charges include the charges for breakfast and dinner. Twenty per cent of the composite charges.
(f) Where the composite charges include the charges for lunch and dinner. Twenty Five per cent of the composite charges.
(g) Where the composite charges include the charges for breakfast, lunch and dinner. Thirty per cent of the composite charges. PROVIDED that if the claimant dealer has in his possession sufficient documentary evidence, which conclusively proves that the component of the taxable turnover of sales in the composite sum is less than the percentage given above, the taxable turnover shall be reduced from the above percentage to the extent of actual sum of turnover of sales.”
3. Amendment of rule 34. In the principal Rules, in rule 34, after sub-rule (5), the following sub-rule shall be inserted, namely:- “(5A) The order for withholding of refund/furnishing security under section 39 shall be issued in Form DVAT-22A.”
4. Amendment of Annexure-I In the principal Rules, in Annexure-I, in Part AB relating to the fee payable in the form of Bank Draft for the amount of fee of Rs. 10,000/- shown against the entry reading as “application for determination of a specific question under section 84”, the amount “Rs.500/- per question” shall be substituted.
5. Insertion of new Form DVAT 22A In the principal Rules, in the forms appended thereto, after Form DVAT 22, the following form shall be inserted, namely:- “DEPARTMENT OF TRADE AND TAXES GOVERNMENT OF NCT OF DELHI Form DVAT 22 A (See Rule 34 (5A) of the Delhi Value Added Tax Rules 2005) Ref. No. Date : To, (Name of the dealer)____________________ (Address)____________________________ (TIN Number)________________________ Notice for withholding refund/furnishing security under section 39 of the Delhi Value Added Tax Act, 2004 This is in response to the refund claimed by you on _______________ (date of furnishing of return/Form DVAT 21) claiming a refund of Rs. ______________________ (in figures) ___________ (in words) and *the said return/application in Form DVAT 21 has been examined and it is found that the following proceedings have been commenced against you:-
1. ____________________________________________________________________________
2. ____________________________________________________________________________
3. ____________________________________________________________________________ In the light of the above, it is regretted to inform you that the refund due to you for the period ________________________ (mentioned tax period/reference of Form DVAT 21) is being put on hold due to the following reasons:
1. ____________________________________________________________________________
2. ____________________________________________________________________________
3. ____________________________________________________________________________ OR *the said return/application in Form DVAT 21 has been examined. However, the refund of Rs. ____________ can only be granted to you upon furnishing a security/additional security to Rs. ________________ (in figures) _________________________________ (in words) You are hereby directed to furnish the security for the above mentioned amount by ______________ and provide proof thereof to the undersigned so that the refund can be processed accordingly. (*strike of the one which is not applicable) (Signature) (Commissioner) (Place) ___________ (Date) ___________ Department of Trade and Taxes Note: Please quote your TIN No. while communicating with the Deptt. of Trade and Taxes in this matter or in any other matter whatsoever.” By order and in the name of the Lt. Governor of the National Capital Territory of Delhi. (T.S. SETHI) UNDER SECRETARY, FINANCE (ACCOUNTS) No.F.101(348)/2005-Fin.(A/Cs)/(iii)/2416-25 Dated : 8th August, 2005 Copy forwarded for information and necessary action to :-
1. The Pr. Secretary (GAD), Govt. of NCT of Delhi with one spare copy for its publication in Delhi Gazette Part-IV (extraordinary) in today’s date.
2. The Secretary, Govt. of India, Ministry of Home Affairs, North Block, New Delhi
3. The Secretary, Govt. of India, Ministry of Finance, Deptt. of Revenue, Jeevan Deep Building, New Delhi.
4. The Secretary to Finance Minister, GNCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi
5. The Pr. Secretary (Finance), GNCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi
6. The Commissioner, Deptt. of Trade and Taxes, Bikri Kar Bhawan, IP Estate, New Delhi.
7. The Deputy Secretary (L&J), GNCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.
8. The Registrar, Sales Tax Appellate Tribunal, Bikri Kar Bhawan, I.P. Estate, New Delhi
9. VAT Officer (Policy), Deptt. of Trade and Taxes, Govt. of NCT of Delhi, New Delhi
10. Guard File. (T.S. SETHI) UNDER SECRETARY FIN.(A/Cs)