Delhi Gazette Extraordinary Complete Act - Bare Act

NOTIFICATION

(As introduced by the Legislative Assembly of the National Capital Territory of Delhi on 17^th March, 2011)

A Bill further to amend the Delhi Value Added Tax Act, 2004.

Be it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the Sixty-Second Year of the Republic of India as follows:-

1. Short title, extent and commencement.-

(1) This Act may be called the Delhi Value Added Tax (Amendment) Act, 2011.

(2) It extends to the whole of the National Capital Territory of Delhi.

(3) It shall come into force on the date of its publication in the Official Gazette.

2. Amendment of Section 74.-

In the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), in Section 74, in sub-section (10), for the word "six", the word "seven" shall be substituted.

STATEMENT OF OBJECTS AND REASONS

The Delhi Sales Tax Act, 1975 (DST Act) was repealed and simultaneously, a new Act, i.e. Delhi Value Added Tax Act, 2004 (DVAT Act) was brought into effect, from 1^st April, 2005. A Special provision in the form of Section 74(10) was inserted in the new Act with the intention that all the pending appeals, which numbered more than 60,000 under the repealed Act, shall be disposed of within a period of five years from the enforcement of the DVAT Act, so that all the pending appeals under the DST Act shall be disposed of by 31^st March, 2010. However, last year around 25,000 appeals related to the DST Act were pending for disposal. Consequently, an amendment was made in Section 74 (10) of the DVAT Act on 6-1-2010 by which the said period of limitation of five years was enhanced by another one year i.e., from five years to six years. This time limit is also expiring on 31-3-2011 and more than 7500 appeals related to the DST Act are still pending. Senior officers of the Department of Trade and Taxes of the Government function in dual capacity-that of the administrative authorities for supervising the various functions (Branches) or Zones dealing with the revenue targets of the Government and, at the same time, they work as Appellate Authorities.

In view of the above situation, the practical possibility of the disposal of the pending appeals by 31-3-2011, which is the existing deadline, seems to be bleak. It is, therefore, essential to further extend the period of limitation prescribed under sub-section (10) of section 74 of the DVAT Act by another year, which would mean that these appeals would have to be decided by 31-3-2012. For this purpose an amendment in said Section 74 is essential.

The Bill seeks to achieve the aforesaid objective.

FINANCIAL MEMORANDUM

The Delhi Value Added Tax (Amendments) Bill, 2011 does not involve any additional financial implications since no outgo on new posts is anticipated from the Consolidation Fund of the National Capital Territory of Delhi.

MEMORANDUM REGARDING DELEGATED

LEGISLATION

The Delhi Value Added Tax(Amendment) Bill, 2011 does not make provision for the delegation of powers in favour of any functionaries to make subordinate legislation.

S. No	Name of Service	No. of Days for Service Delivery after receipt of Application	Department/Organization
1.	Issue of various Certification	Twenty one days	Revenue
2.	Issue of Ration Cards	Forty five days	Food and Civil Supplies
3.	Registration of Birth and Registration of Death	Seven working days Seven working days	MCD and NDMC
4.	Issue of Learner's Driving License and Issue and renewal permanent driving license	Same day One day	Transport
5.	Registration under Delhi Value Added Tax (DVAT) and Central Sales Tax Act	Fifteen days	Trade and Taxes

NOTIFICATION

F. No. 21(7)/2011/LAS-IV/Leg./7854.

The following is published for general information.-

The Delhi Value Added Tax (Second Amendment)

Bill, 2011 (Bill No. 07 of 2011)

(As introduced by the Legislative Assembly of the National Capital Territory of Delhi on 1^st September, 2011)

A Bill to further amend the Delhi Value Added Tax Act, 2004.

Be it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the Sixty-Second Year of the Republic of India as follows :-

(1) This Act may be called the Delhi Value Added Tax (Second Amendment) Act, 2011.

(2) It extends to whole of the National Capital Territory of Delhi.

(3) Save as otherwise provided, it shall come into force on such date as the Government may, by notification in the Official Gazette, appoint.

2. Amendment of Section2.- In the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005) (hereinafter referred to as "the principal Act"), in Section 2, in sub-section (1), in clause (zd), after sub-clause (vii) and before the Explanation occurring at the end thereof, the following provisos shall be inserted, namely:

"Provided that an amount equal to the increase in the price of diesel (HSD) (including the duties and levies charged thereon by the Central Government) taking effect from the 25^th June, 2011 shall not form part of the sale price of diesel (HSD) sold on or after the date of the commencement of the Delhi Value Added Tax (Second Amendment) Act, 2011 till such date as the Government may, by notification in the Official Gazette, direct or if the price of diesel (HSD) falls below the sale price prior to 25^th June, 2011, whichever is earlier:

Provided further that if the price of diesel (HSD) further increases from the level of price as on 25^th June, 2011, the first proviso shall not have any effect on such further increase:

Provided also that if the price of diesel (HSD) declines but remains above the price prevailing prior to 25^th June, 2011, the first proviso shall have effect to the extent of the remaining increase:

Provided also that the first proviso shall not take effect till the benefit is passed on to the consumers."

3. Amendment of Section 4.- In the Principal Act, in section 4, in sub-section (1)-

(I) the proviso to clause (b) shall be omitted;

(II) in the first proviso to clause (d), for the word "four", the word "five" shall be substituted.

4. Amendment of Section 9.- In the principal Act, in section 9, in sub-section (1), for the words "to the extent of proportion of the goods which have been put to sale", the words "where the purchase arises" shall be substituted.

5. Amendment of Section 74.-In the principal Act, in section 74, in sub-section (1), after the second proviso, the following proviso shall be inserted, namely:-

"Provided also that the Commissioner may, after giving to the dealer an opportunity of being heard, may direct the dealer to deposit an amount deemed reasonable, out of the amount under dispute, before such objection is entertained".

There has been increase of three rupees in the price of diesel with effect from 25^th June, 2011. The Government on NCT of Delhi has decided to exempt from levy of V A T on this increased amount to give relief to the public. This would require an amendment of modify the meaning of definition of the term ˜sale price' for diesel as given in clause (zd) of sub-section (1) of section 2 of the Delhi Value Added Tax Act, 2004.

The Union Finance Bill, 2011 introduced on 28^th February, 2011 proposes, in section 74 of Chapter VI, an amendment in section 15(a) of the Central Sales Tax Act, 1956 (74 of 1956) (CST Act) to the effect that the rate of tax on sale or purchase of declared goods inside the State would be increased from 4% to 5% Declared goods include iron and steel, jute, coal, oilseed, crude oil, hides and skins, fabric, cotton yarn, etc. With the enactment of the Finance Bill, 2011, the declared goods would continue to be taxed @ 4% if the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005) (DVAT Act), is not appropriately amended.

Section 74 of the DVAT Act deals with the objections but there is no provision in the section for depositing of any amount against the assessed tax, penalty and interest thereon, under dispute against which the dealer has filed the objection, as is available in case of appeals by virtue of section 76(4). In results into filing of frivolous objections by the dealer to avoid the payment of the tax, penalty and interest. Hence, it leads to plethora of objections being filed before the objection hearing authority. Observations on these lines have been made by the Comptroller & Auditor General of India in his D.O. letter dated 28-07-2010 addressed to Honourable Chief Minister of Delhi. An amendment is, therefore, being proposed in the said section for introducing payment of some amount before entertaining the objections filed by the dealers as is done in the case of appeals, provided by sub-section (4) of section 76. This is likely to generate revenue to the tune of Rs. 100 crores.

It has also been observed that certain other provisions of the DVAT Act existing Act require appropriate amendments for making tax administration more efficient and effective and also to plug the loopholes in the Act for better tax compliance.

The Bill seeks to achieve the aforesaid objectives.

The Delhi Value Added Tax (Second Amendments) Bill, 2011 does not involve any additional financial implications since no outgo on new posts is anticipated from the Consolidation Fund of the National Capital Territory of Delhi.

MEMORANDUM, REGARDING DELEGATED LEGISLATION

The Delhi Value Added Tax (Second Amendment) Bill, 2011 does not make provision for delegation of powers in favour of any functionaries to make subordinate legislation.

The following is published for General Information :

THE DELHI(RIGHT OF CITIZEN TO TIMEBOUND DELIVERY OF SERVICES) BILL, 2011

Bill No. 04 of 2011

(As introduced by the Legislative Assembly of the National Capital Territory of Delhi on 28^th March, 2011)

A Bill to provide for the delivery of services to the citizens in the National Capital Territory of Delhi within the stipulated time limit, including liabilities of the Government servants, in case of default and for matters connected therewith or incidental thereto.

Be it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the Sixty-Second Year of the Republic of India as follows:-

Preliminary

1. Short title, extent, commencement and application.-

(1) This Act may be called the Delhi (Right of Citizen to Time Bound Delivery of Services) Act, 2011.

(2) It extends to the whole of National Capital Territory of Delhi.

(3) It shall come into force on such date as the Government may, by notification, appoint.

(4) This Act shall apply to Government servants appointed substantively to any civil services or posts in connection with the affair is of the Government of National Capital Territory of Delhi and to the servants of local bodies and authorities which are owned, controlled or substantially financed by that Government, but shall not apply to-

(i) persons appointed on casual or daily rates basis;

(ii) persons employed on contract except when the contract provides otherwise;

(iii) persons whose terms and conditions of services are regulated by or under the provisions of the Constitution.

In this act, unless the context otherwise requires,-

(a) "Appellate Authority" means an officer appointed by the Government or local body, as the case may be, by notification, invested with the power to hear appeals against the orders passed by any competent officer under this Act;

(b) "Citizen related services" include the services as specified in the Schedule;

(c) "Competent officer" means an officer appointed by the Government or local body, under Section 9 of this Act, by notification, who shall be empowered to impose cost on the Government servant defaulting or delaying the delivery of services in accordance with this Act;

(d) "Delhi" means the National Capital Territory of Delhi.

(e) "Department" means a department of the Government or department of a local body, as the case may be;

(f) "Government" means the Lieutenant Governor of the National Capital Territory of Delhi appointed by the President under article 239 and designated as such under article 239 AA of the Constitution;

(g) "Government servant" means a person appointed substantively to any civil service or post in connection with the affairs of the Government including, person working on deputation basis; and person appointed in a local body which is owned, controlled or substantially financed by that Government;

(h) "Local body" includes any public authority, municipality, Delhi Cantonment Board, Delhi Jal Board Town Planning Authority, Delhi Development Authority or any other body or authority, by whatever name called, for the time being invested by law to render essential services of public utility within the territory of Delhi or to control, manage or regulate such services within a specified local area thereof;

(i) "Notification" means a notification published in the official Gazette;

(j) "Public authority" means any authority or body or institution of self-governance established or constituted:

(i) by or under the Constitution

(ii) by any other law made by Parliament;

(iii) by any law made by the Legislature of a State or Union territory;

(iv) by a notification issued or order made by the Government; and includes

(a) a body owned, controlled or substantially financed by the Government;

(b) a non-government organization substantially financed, directly or indirectly, by the funds provided by the Government; and

(c) an organization or body corporate in its capacity as an instrumentality of "State" as defined under article 12 of the Constitution and rendering services of public utility in Delhi;

(k) "Rule" means a rule made by the Government under this Act, by notification;

(l) "Schedule" means the Schedule appended to this Act;

(m) "Year" means a calendar year commencing on the 1^st day of January and ending on the 31^st day of December.

3. Right of citizen to obtain time bound delivery of services.-

Every citizen shall have the right to obtain the citizen related services in Delhi in accordance with this Act within the time bound period as stipulated in the Schedule:

Provided that the Government shall be entitled to amend and revise the Schedule from time to time by notification.

4. Liability of Government servant to deliver services within the stipulated period.-

Every Government servant shall be duty bound to deliver citizen related services as specified in the Schedule within the time period as stipulated in the Schedule.

5. Monitoring the status of the application.-

(1) Every citizen having applied for any citizen related services shall be provided an application number by the concerned department, or local body, as the case may be, and shall be entitled to obtain and monitor status of his application online in accordance with such procedure as may be prescribed.

(2) The department or local body, as the case may be, shall maintain status of all applications governing citizen related services online and shall be duty bound to update the status of the same as per the procedure as prescribed by rules in this regard.

6. E-Governance of services through mutual understanding.-

The Government shall endeavour and encourage all the departments, local bodies and authorities of the Government to enter by mutual understanding to deliver their respective citizen related services in stipulated time period as part of E-Governance.

7. Liability to pay cost.-

Every Government servant who fails to deliver the citizen related services to a citizen within the stipulated time as stipulated in the Schedule, shall be liable to pay cost at the rate of ten rupees per day for the period of delay subject to maximum of two hundred rupees per application, in aggregate, which shall be payable by him to the citizen as compensatory cost.

8. Payment of compensatory cost to the citizen.-

At the time of delivery of citizen related services, the citizen having applied for such services shall be entitled to seek compensatory cost in accordance with the provisions of this Act and the rules made thereunder, in case of delay in the delivery of such services, beyond the period prescribed in the Schedule.

9. Appointment of competent officer.-

(1) The Government and in the case of a local body, the local body concerned, shall appoint, by notification, an officer not below the rank of Deputy Secretary or its equivalent rank in the case of local body to act as competent officer empowered to impose cost against the Government servant defaulting or delaying the delivery of services in accordance with this Act.

(2) The Government or the local body concerned, as the case may be, shall for the purpose of payment of cost, confer on the competent officer the powers of drawing and disbursement officer in accordance with the law, procedure and rules as applicable.

(3) On such demand of compensatory cost by the citizen, at the time of delivery of citizen related services, it shall be the duty of the competent officer to pay such cost to the citizen against acknowledgement and receipt as per the format as prescribed in the rules.

10. Procedure governing fixing of liability.-

(1) Within a period of fifteen days of the payment of such compensatory cost, the competent officer, after conducting preliminary enquiry, shall issue a notice against the Government servant found responsible for the delay in delivery of such citizen related services, calling upon him as to why the compensatory cost paid to the citizen may not be recovered from him.

(2) The Government servant against whom such notice is issued may represent within a period of seven days from the date of receipt of such notice. In case no such representation is received by the competent officer within the prescribed period or the explanation received, if any, is not found satisfactory, the competent officer shall be entitled to issue debit note directing such defaulting government servant either to deposit the cost as stipulated in the debit note or directing the accounts officer concerned to debit the salary of such Government servant for the amount as mentioned in the debit note:

Provided that if the competent officer finds reasonable and justified grounds in favour of such Government servant and comes to the conclusion that the delay in the delivery of services to the citizen was not attributable to him but was attributable to some other Government servant, it shall be lawful for the competent officer to withdraw the notice against him and issue fresh show-cause notice to such other Government servant as found responsible for the delay and shall follow the procedure mutatis-mutandis as stipulated in this sub-section and sub-section (1) of this Section.

(3) While fixing the liability under this Act, the competent officer shall follow the principles of natural justice before passing the order in that respect.

CHAPTER-III

FIXINGLIABILITY

11. Right of appeal.-

(1) Any Government servant aggrieved by the order passed by the competent officer in accordance with Sections 9 and 10 shall be entitled to file an appeal to the Appellate Authority against such order within a period not exceeding thirty days of the receipt of the impugned order. The order of the Appellate Authority shall be final and binding:

(2) For the purpose of this section, the Government or the local body concerned, as the case may be, shall appoint an officer to be the Appellate Officer to hear and decide appeals against the order passed by the competent officer. The Appellate Officer shall not be below the rank of Joint Secretary of the Government or its equivalent rank in the case of a local body.

MISCELLANEOUS

12. Developing culture to deliver services within fixed period.-

(1) The defaults on the part of Government servant in the time-bound delivery of citizen related services and defined in this Act shall not be counted towards misconduct as the purpose and object is to sensitize the public servant towards the citizen and to enhance and imbibe a culture to deliver time-bound services to the citizens.

(2) In case of habitual defaulter, the competent officer shall be competent to take appropriate administrative action after recording a finding to this effect but not before giving a show-cause notice and opportunity of hearing to the defaulting servant.

Explanation.- For the purpose of this sub-section, a Government servant shall be deemed to be habitual defaulter in case he incurres more than twenty five defaults in one year.

(3) To encourage and enhance the efficiency of the Government servants, it shall be lawful for the competent officer to recommend cash incentive not exceeding five thousand rupees in aggregate in favour of a Government servant against whom no default is reported in one year. On such recommendation, the Government or the local body concerned, as the case may be, shall be competent to grant such incentive as it deem fit and proper, not exceeding the amount as recommended by competent officer, along with certificate of appreciation.

13. Deemed service condition.-

The provisions of this Act shall be deemed to be part of service conditions of the Government servants including such servants of local bodies of the Government.

14. Supplement.-

The provisions of this Act shall be supplemented to the disciplinary and financial rules and such other service rules and regulations as applicable to the employees of the Government or local body concerned, as the case may be, and not in derogation to such service rules and regulations governing the service condition and conduct of the Government employees or the employees of the local body concerned.

15. Power to make rules.-

(1) The Government may, by notification, make rules for carrying out the provisions of this Act.

(2) In particulars, and without prejudice to the generality of the forgoing power, such rules may provide for all or any of the following matters, namely:-

(a) the manner and the forms of giving notice under this Act;

(b) the procedure governing preliminary enquiry and adjudication by the competent officer governing fixing of liability of cost;

(c) the procedure governing adjudication of appeals by the appellate authority;

(d) the procedure pertaining to application governing citizen related services;

(e) the procedure governing generation of application number online;

(f) the procedure governing managing, maintaining, operating of online status of the applications of citizen related services;

(g) any other matter which is required to be, or may be prescribed.

(3) Every rule made under this Act by the Government shall be laid, as soon as may be after it is made, before the Legislative Assembly of Delhi, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if before the expiry of session immediately following the session or the successive sessions aforesaid, the Legislative Assembly agrees in making any modification in the rules or the Assembly agrees that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, they any such modification or annulment shall be without prejudice to the validity of anything previously done under the rule.

16. Power to remove difficulties.-

(1) If any difficulty arises in giving effect to the provisions of this Act, the Government may, by order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act, as appear to it to be necessary or expedient for removing the difficulties:

Provided that no such order shall be made after the expiry of a period of two years from the date of commencement of this Act.

(2) Every order made under this section shall, as soon as may be, after it is made, be laid before the Legislative Assembly of Delhi.

S. No	Name of Service	No. of Days for Service Delivery after receipt of Application	Department/Organization
1.	Issue of various Certification	Twenty one days	Revenue
2.	Issue of Ration Cards	Forty five days	Food and Civil Supplies
3.	Registration of Birth and Registration of Death	Seven working days Seven working days	MCD and NDMC
4.	Issue of Learner's Driving License and Issue and renewal permanent driving license	Same day One day	Transport
5.	Registration under Delhi Value Added Tax (DVAT) and Central Sales Tax Act	Fifteen days	Trade and Taxes

The Delhi Citizen (Right of Citizen to Time Bound Delivery of Services) Bill, 2011 aims at sensitizing the Government servant towards the citizen and to enhance and imbibe a culture to deliver the services to the citizens within the stipulated period and to impost cost in case of default on officials for causing delay and harassment the citizens by delaying the services.

The Bill seeks to achieve the aforesaid objectives.

New Delhi (Sheila Dikshit)

Dated: Chief Minister, Delhi

FINANCIAL MEMORANDUM

The Delhi (Right of Citizen to Time Bound Delivery of Services) Bill, 2011 does not involve any additional financial assistance from the Central Government though substantive expenditure from the Consolidated Fund of the National Capital Territory of Delhi.

MEMORANDUM REGARDING DELEGATED

LEGISLATION

Clause 15 of the Delhi (Right of Citizen to Time Bound Delivery of Services) Bill, 2011 confers on the Government the power to make rules to carry out the objectives of the Bill.

The matters in respect of which rules may be made are matters of administrative detail and procedures and, as such, the delegation of legislative power is of a normal character.

DELHI GAZETTE : EXTRAORDINARY

No.21(5)/2011/LAS/IV/Leg./3525.-

The following is Published For General Information.-

The Delhi Appropriation (No.2) BILL. 2011 (Bill No.05 of 2011) (As introduced by the Legislative Assembly of the National Capital Territory of Delhi on 28^th March, 2011).

A BILL to authorize payment and appropriation of sums from and out of the Consolidated Fund of the National Capital Territory of Delhi for the Services of the Financial Year 2011-2012.

Be it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the Sixty-second Year of the Republic of India as follows:-

Short title.

1. This Act may be called the Delhi Appropriation (No.2) Act, 2011.

Issue of Rs.27067,00,00,000 from and out of the Consolidated Fund of the National Capital Territory of Delhi for the Financial Year 2011-2012.

2. From and out of the Consolidated Fund of the National Capital Territory of Delhi, there may be paid and applied sums not exceeding those specified in column (5) of the Schedule, amounting in the aggregate to the sum of rupees twenty seven thousand sixty seven crore only towards defraying the several charges which will come in the course of payment during the financial year 2011-2012 in respect of the services specified in column (2) of the Schedule.

Appropriation

3. The sums authorized to be paid and applied from and out of the Consolidated Fund of the National Capital Territory of Delhi by this Act, shall be appropriated for the services and purposes expressed in the Schedule in relation to the said year.

Demand No.	Services and Purposes		SUMS NOTEXCEEDING
			Voted by the Legislative Assembly	Charged on the Consolidated Fund	Total
(1)		(2)	(3)	(4)	(5)
1.	Legislative Assembly	Revenue	118600	6100	124700
2.	General Administration	Revenue	1378300	92300	1470600
3.	Administration of Justice	Revenue	3214900	1064800	4279700
4.	Finance	Revenue	1943350	50	1943400
5.	Home	Revenue Capital	2910900 5000	3300 0	2914200 5000
6.	Education	Revenue Capital	38433750 2757500	2350 0	38436100 2757500
7.	Medical and Public Health	Revenue Capital	24806745 200000	4355 0	4811100 200000
8.	Social Welfare	Revenue Capital	19261432 18810000	0 0	19261432 8810000
9.	Industries	Revenue Capital	1039768 183500	350 0	1040118 183500
10.	Development	Revenue Capital	3709600 2380500	1050 500	3710650 2381000
11.	Urban Development and Public Works. Public Debt.	Revenue Capital Revenue	60949700 463670000 0 0 0	400 0 30000000 30000000 11000000	60950100 463670000 30000000 30000000 11000000
12.	Loans to Government Servants	Capital	23900	0	23900
Total		228494445		42175555	270670000

The Delhi Appropriation (No.2) Bill, 2011 is proposed to be introduced before the Legislative Assembly in pursuance of sub-section (1) of Section 29 read with clause (a) of sub-section (1) of Section 30 of the Government of National Capital Territory of Delhi Act, 1991 (1 of 1992) to provide for the appropriation out of the Consolidated Fund of the National Capital Territory of Delhi, of the moneys required to meet the expenditure charged on the Consolidated Fund and the grants voted by the Legislative Assembly for the expenditure of the Government of National Capital Territory of Delhi for the financial year 2011-2012.

2. The bill is intended to achieve the aforesaid objectives.

The Delhi Appropriation (No.1) Bill, 2011 does not to confer any additional power of legislation on any subordinate functionaries.