section 72
Bar of jurisdiction of civil courts
The Delhi Value Added Tax, 200472 Immunity from civil suit Rule: Nil Form: Nil | No suit shall be brought in any civil court against the Government, the Commissioner, any Value Added Tax authorities, or member of the Appellate Tribunal for anything done or intended to be done in good faith under this Act or the rules made thereunder. ' Substituted for the words “using the form” vide DVAT (Second Amendment) Act, 2012; No.F.14(6)/LA-2012/cons2law/61, dated 15.06.2012 read with No.F.3(6)/Fin.(Rev.-1)/ 2012-13/SSF/92 dated 16.06.2012 w.e.f. 18.06.2012. * Sub-section (5) omitted vide DVAT (Amendment) Act, 2013 (05 of 2013); No.F.14(5)/LA- 2013/com.2law/65, dated 9.9.2013 read with No.F.3(14)/Fin.(Rev.-1)/2013-14/dsVI/703, dated 11.9.2013 w.e.f. 12.09.2013. Earlier read as, “(5) Failure to comply with a requirement in a notification may be punishable with fine provided that the amount of the fine does not exceed #[ten thousand] rupees or such other amount as may be prescribed.” #Substituted for the words “five hundred” vide DVAT (Second Amendment) Act, 2012; No.F.14(6)/LA-2012/cons2law/61, dated 15.06.2012 read with No.F.3(6)/Fin.(Rev.-1)/ 2012-13/SSF/92 dated 16.06.2012 w.e.f. 18.06.2012.
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