Delhi Value Added Tax - Part 8 - Border Control and Checkposts
November, 01st 2010
This section deals with movement of goods through checkposts set up by the DVAT Authorities.
Entry of Goods in Delhi
At any checkpost or barrier we may stop the vehicle in which your goods are being transported and search, examine the contents and inspect all records relating to the goods, which are in possession of the driver or the person in charge of the vehicle.
The driver or the person in charge of the vehicle will carry the following documents and declarations when transporting goods to or from Delhi and produce the same before an officer in charge of the checkpost or barrier:
A transport receipt in Form DVAT-32
A sale invoice or delivery note in Form DVAT-33
An export declaration in Form DVAT-34
An import declaration in Form DVAT-35
A transit slip in Form DVAT-35A
For obtaining Form DVAT-34 and Form DVAT-35, an application in Form DVAT-46 shall be made to us. Account for usage of Form DVAT-34 and Form DVAT-35 will be maintained by you in Form DVAT-35B. The same shall be filed with us every quarter or with an application for fresh Form DVAT-34 and Form DVAT-35, whichever is earlier.
If you declare that the goods entering Delhi are meant to be carried outside Delhi and fail to do so within the prescribed time period, then you are required to pay tax as if the goods are sold in Delhi. In addition to tax payable, you will be liable to a penalty up to two and a half times the tax payable.
Refusal of Entry of Goods
If we find any discrepancies between the documents and the contents of the vehicle, or the documents are deficient or incomplete, we may
Refuse to allow the goods or the vehicle to enter or leave Delhi;
Seize the goods and any documents relating to the goods; and
Seize the vehicle and any documents relating to the vehicle.
The goods, the vehicle and the documents seized or detained will be released, if the owner, driver or the person in charge of the vehicle
Requests time to provide evidence of tax payment for the goods detained, and furnishes proper security as may be prescribed by us, or
Pays a penalty equal to three and a half times the tax that would be leviable on sale of the goods in Delhi.
Removal of Goods
We may permit the owner, driver or person in charge of the vehicle to remove the goods or vehicle seized subject to an undertaking that:
The goods and the vehicle are to be kept at the office, godown or other place within Delhi, belonging to the owner of the vehicle and in the custody of such owner; and
The goods will not be delivered to the consignor, consignee or any other person without an approval in writing from us.
For this purpose the person in charge of the vehicle will need to furnish an authorization from the owner of the vehicle to give the undertaking on his behalf.
Custody, Return and Disposal of Goods Seized
On seizure of the goods or the vehicle, we will give the dealer or the person in charge of the vehicle a receipt for the same and obtain acknowledgement of the receipt.
We will keep goods or the vehicle seized in our custody for such time as may be considered reasonable. To meet arrears of tax, interest or penalty owed, we may auction off the seized goods and/or the vehicle one month after service of a notice to do so. The notice would be served to:
The person from whom the goods were seized;
The person from whom the vehicle was seized;
The person who provided the security; or
The person against whom the security is to be enforced