~cU~ L\ .~\\ No. F.14(13)/LA-2012/C~~GtIilI \'So ·-ViO Copy, together with the copy of enclosures, forwarded for information and necessary action to:- - \ . ~J , GOVERNMENT OF NATIONAL CAPITAL TERRiTORY OF J)ELHl (DEPARTMENT OF LAW, JUSTICE & LEGISLATIVE AFFAIRS) 8TH LEVEL, C- WING, DELI-II SECRETARIAT, NEW DELI-II Dated the}2December, 2012 To The Special Secretary (GAD), General Administration Department, Government ofNCT of Delhi 21ld Level, A-Wing, Delhi Secretariat, New Delhi.
Still: Gazette Notification of the Delhi Value Added Tax (Fourth Amendment) Act, 2012 (Delhi Act 14 of 2012) Sir, I am directed to forward herewith two copies of the subject cited notification (English and Hindi versions) for publishing in the Delhi Gazette (Part-IV)-Extra-Ordinary today itself. It is requested that at 'least 10 Gazette copies of the same may be sent to this Department as soon as received from the-press.
Yours fai thfully, End: As above / (Tarun Sahrawat) Addl, Secretary (Law, Justice & L.A) Dated the,;(~ December, 2012 l , The Secretary, Go:vernment of India, Ministry of Horne Affairs, New Delhi-l l 000 J
2. The Joint Secretar & Legislative Counsel, Government of India, Ministry of Law & Justice, Legislative Department (Correction Cell), Shastri Bhawan, New Delhi-l l 000 1
3. The Pr. Secretary to Lieutenant Governor, Delhi, Raj Niwas, Delhi-l l 0054.
4. The Pr. Secretary to Chief Minister, Govt, ofNCT of Delhi, Delhi Secretariat, New Delhi- ] 10002.
5. The Pr. Secretary (Finance), Govt. of NCT of Delhi, Delhi Secretariat, New Delhi-
110002.
The Commissioner (T&T), Govt. of NCT of Delhi, Vyapar Bhawn, I.P. Estate, New Delhi-I10002.
The OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Secretariat, New Delhi-
110002.
8. The" Secretary (LA), Delhi Legislative Assembly Secretariat, Old Secretariat, Delhi-
110054.
9. The Deputy Secretary (Admn.), Law, Justice and Legislative Affairs, Govt. of NCT of Delhi with the request to upload a copy of the Act on Department's website.
\~<:::-' 10. Guard file " yI'''' \~/) \..0V __.~- '), I' ~/1.1r' ~rlt-·\\t-- ~ (Tatun Sahrnwnt) Addl, Secretary (Law, Justice & L.A.)
GOVEHNMI!NT or- N/HIOI\lAL CAPITJ.\L TEltlU'l'OI{V 01: DELI'" (DEPAfHMENT OF LAW, JUSTICE 81 LEGISUW\VE I\Hl\lnS) UTlI LEVEL, C-WII\lG, o ELI·I I SECI1ET/.\IW\T, 1\lI~VV!JEll," r~o.r=,14(13)/L/\-2012/ (e;yv'J,m\...: /1'1-4 IhtHI •.f6llle December, m:u I\JOTIr:IClHIOI\l No.i=.1.4{l3)/LA-2012/ c(sY,,~v-'/I.!1he following Act of the Ll:)i!,i~jILJtivl~Assembly of the N,;tiuIIl11 Capltal Territory of Delhi received the assent of the Lt. Governor of Deihl on 24th December, 2012 and Is hereby published for general lntormatlon.- "THE DELI-II VALUE ADDED TA)' (FOUnTH /.\IVIEI\JD1VIE1\JT)ACT, 2012 (DELI-II ACT 14 OF 2012) (As passed by the Legislative Assembly of the Natlonal Cupital Territory of Deihl 011 the 13th December, 2012) [24\h December, /..0:1.2] An Act tofurther amend the Deihl Value Acldull Tax Act, 2004, , 8E it enacted by the Legislative Assembly of' the Ni:ltiullcll L:i.lpllEIl Terrltory of Deihl in the Sixty-third Year of tile Republic or India 'as f'ollows:
:1.. SIlO!"!: title, extent and COI11Il1Gncement.- (:L) Tills /\ct 1T1clY be called, the C:~llll Value Added TClX (Fourth Amendment) Act, 20:1.2.
(2) It extends to the whole of the National Capital Tcrrltorv or Delhi.
(3) It shall come into force on such date as the Guvernrnent may, by n;Ufication In the official ,Gazette/ appoint.
2" AI11encl1118nt of section 2, - In the Delhi Value /\dclecl Tax Act, 2004, (hereinarter referred 1:0 as the principal Act), in section 1..,ill sub-section (1), in clause (zd), in sub-clause (vII), - ,
(a) the provisos before the Explanation shall be ornitted.
(IJ) the 'Explanation. I shall be numbered as 'E>.;pli:7natio/!.-l~ after 'Explanation. -1' so re-numbered, \Explanatio//: ..~' ~ihi:11Ibe inserted, na rnely :- "Explanation.-2 The amount received or receivable by all rnarketlnq companies far the sale of diesel and petrol shull IJf! deemed to be ,,~.'C';;N ~~V~;~ "'.. A/I..••i;~t.:o..'.:;.-::;..t equivalent to the price on which the retail outlets will sell these cornrnodltles to the consumer, f/ .
3. Amendment of section 36A. - In the Prlncrpal I\d, In section 36A,- (I) In sub-seetlon (1),-for the-word . 'two' .occuirlnq after the word 'of" i:lIlci before the word 'percent' the word 'four' she1l1be substituted.
(II) In sub-section (I), proviso shall be ornltted.
(III) In sub-section (11\), For the word 'two' OCCLIITill~JEifler the word 'to' and before the word 'percent' the word;:~oLlr' shall IJe suostltuted.
(lv) In sub-section (11-\)/ proviso shall be ornltted.
4. Amendment of section 5f:lA.- In the Prlnclpal Act, In sectlon 58A,-
(i) In sub-section (1). the words "atany stage otll.o proceeding Linder this Act," occurring after the word "If," shaf be ornltted.
(ii) for sub-section (2), the following. shall be substiluled, namely :- "(2) The expenses of, and Incidental to, tho exammatlon and audit or records under sub-section (1), (lncludlnq the remuneration 01' the accountant or a panel of accountants or prolessicnel or panel. 01 professlonals) sha II be determined and puie! by the Cornmlssloner and that determination shall be final. /I
5. Amendment of section 95.- In the Prlnclpal Act, in sectlon 95, - (I) for the title the following shall be substituted, namely :- "Dealer to declare the name of manager 01' buslness, I)ermanent Account ~ "\Number and lEC (Importer Exporter Code)", (II) for sub-section (3), the Followlli;:! shall be substituted, namely :- I, j',
(3) "Every dealer at the time of applying for registration under tills Act shall mention the Permanent Account Number (PAN) obtained under the Income Tax Act, 1961 (43 of 1961):
PROVIDED that tile dealers already registc(ec; under the Act shall - - _ ..... - - - - . -' intimate Permanent Account Number (PAN) obtained under the Income Tax Act, 1961 (43 or 1961) in the prescribed form,wiU'lil'l I:wo months or' notification or the amendment.
(3/-\) EvelY dealer liable to pay tax under' this Act and hi:wlng an IEC (Importer Exporter Code) under The F:oreign Irade (Development /\I,cI Regulation) Act, 1992 (No. 22 or 1992), shall rnentlon the lEC (Importer Exporter Code), at the time of applying For registration under this f.\~t,:
PROVIDED that the dealers already registered Linder the Act and having lEe (Importer Exporter Code) under the FOi(::!i~Jn TI'i:\(I~!(Development And Regulation) Act, 1992 (No, 22 of 1.992) shall mumutc the details In the prescribed form, within two months of notlncatl;:n 01' lili~; urnendrnent :
PR8VIGlED FURTHER lnat every dealer registered under the Ad, who obtains an lEC (Importer E~porter Code) under the I=orelgn Trade (Development And Regulation) Act, 1992 (No. 22 01' :L99~-")1 subsequently shall provide U'I8 lEe details In the prescrlhed form, within :15 clEly:i 01' obtaining the lEC."
(Iii) for sub-section (tl), the' following shall be substituted, namely :- (/.1) "Any person who ralls to Furnish ('/declaration or, cIS 1:118 case may be, a revised declaration as provlder' In sub ..section (1) and sub-section (2) of tllis section or falis to provide details of the Perrnimen\: Account Number obtained under the Income Tax {-\el, 196:1.(43 orlgGJ.), as provided in subsection (3) of this sedlon ,')1 fulls to provide the lEe (Importer Exporter Code) under The Foreign Trade (Development /\ncl l1.egulation) Act, 1982 (No, 22 of 1992) CIS provided in sub-section (3/\) of this section, shall be liable to pay, by way of penalty, sum OCjUEllto I=<upees one thousand per week of default subject to a 1'I'1w<irm11'l1 of fifty thousand rupees," ~ fJ."'-F\ ..• v \ •.....
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(Tanm Sahrawat) Adell. Sect"(.ri:l'1I'V (LtIW, Justlce 8\ I•.A.)
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