CHAPTER I Preliminary
CHAPTER II Imposition of Tax
7 Certain sales not liable to tax
11A Tax on goods supplied by contractee
12 Time at which turnover, turnover of purchases and adjustments arise
CHAPTER III Special Regimes
14 Treatment of stock brought forward during transition
16 Composition scheme for specified dealers
CHAPTER IV Registration and Security
18 Mandatory and voluntary registration
22 Cancellation of registration
24 Registration during transition
25 Security from certain classes of dealers and other persons
CHAPTER V Returns
CHAPTER VI Assessment and Payment of Tax, Interest and Penalties and Making Refunds
30 Assessment of tax, interest or penalty
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
39 Power to withhold refund in certain cases
40 Collection of tax only by registered dealers
40A Agreement to defeat the intention and application of this Act to be void
41 Refund of tax for embassies, officials, international and public organizations
CHAPTER VII Recovery of Tax, Interest and Penalties
44 Application of the Delhi Land Reforms Act, 1954 for purposes of recovery
45 Continuation of certain recovery proceedings
46A Provisional attachment to protect revenue in certain cases
CHAPTER VIII Accounts and Records
CHAPTER IX Liability in Special Cases
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.
CHAPTER X Audit, Investigation and Enforcement
60 Power to enter premises and seize records and goods
61 Power to stop, search and detain goods vehicles
62 Custody and release of records
63 Custody, return and disposal of goods, goods vehicle and security
CHAPTER XI Value Added Tax Authorities and Appellate Tribunal
66 Value Added Tax Authorities
67 Powers and responsibilities of the Commissioner
68 Delegation of Commissioners powers
69 Change of an incumbent of an office
70 Power of Commissioner to make notifications
CHAPTER XII Objections, Appeals, Disputes and Questions
74B Rectification of mistakes and Review
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
79 Bar on appeal or objection against certain orders
80 Assessment proceedings, etc. not to be invalid on certain grounds
82 Appearance before any authority in proceedings
83 Bar of suits in civil courts
CHAPTER XIII Penalties and Offences
87 Automatic mitigation and increase of penalties
88 Relationship to assessment and impact on criminal penalties
89 Offences and criminal penalties
90 Offences by companies, etc.
94 Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences
CHAPTER XIV Miscellaneous
95 [Dealer to declare the name of manager of business and permanent account number]
96 Service of notice when family is disrupted or firm is dissolved
97 Service of notice in the case of discontinued business
SCHEDULE-I
SCHEDULE II
SCHEDULE IV
SCHEDULE III
SCHEDULE V
SCHEDULE VI
SCHEDULE VII