VAT on Diesel and Petrol shall continue to be charged on the pre –revised prices - F1(13/PII /VAT/Act/ 2006 /2069 - Delhi Value Added Tax

VAT on Diesel and Petrol shall continue to be charged on the pre -revised prices GOVERNMENT OF NATIONALCAPITALTERRITORY OF DELHI OFFICE OF THE COMMISSIONER, VALUE ADDED TAX DEPARTMENT OF TRADE AND TAXES BIKRIKAR BHAWAN, I.P ESTATE, NEW DELHI NO F1(13/PII /VAT/Act/ 2006 /2069 Dated 20th June,2006 MEMORANDUM In pursuance of the ordinance Dated. 20.06.2006 (copy enclosed) promulatgeted by the Lt. Governor of the National Capital Territory of Delhi, Value Added Tax shall not be charged with immediate effect on the Incremental prices (including the duties and levies charged thereon by the central Government) of petrol and diesel as has been announced by the Government of India with effect from 6th June 2006. Therefore Diesel and Petrol shall be sold in the National Capital Territory of Delhi by not taking into account the component of the Value Added Tax on the increased price with immediate effect, meaning thereby that VAT shall continue to be charged on the pre -revised prices of diesel and petrol till further Notification in this regard. ( HANS RAJ) ADDITIONAL COMMISSIONER (POLICY ) Ordinance No. 1 of 2006 THE DELHI VALUE ADDED TAX (AMENDMENT) ORDINANCE, 2006 AN ORDINANCE Further to amend the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005) Promulgated by the Lt. Governor of the National Capital Territory of Delhi in the Fifty-seventh Year of the Republic of India. Whereas the Legislative Assembly of the National Capital Territory of Delhi is not in session and the Lt. Governor of the National Capital Territory of Delhi is satisfied that the circumstances so exist which render it necessary for him to take immediate action. Now, therefore, in exercise of the powers conferred by clause (1) of article 239B read with clause (8) of article 239AA of the Constitution, the Lt. Governor of the National Capital Territory of Delhi hereby promulgates the following Ordinance after obtaining the instructions from the President of India in that behalf:- 1. Short title, extent and commencement (1) This Ordinance may be called the Delhi Value Added Tax (Amendment) Ordinance, 2006. (2) It extends to the whole of the National Capital Territory of Delhi. (3) It shall come into force with immediate effect. 2. Amendment of section 2 In the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), in Section 2 , in subsection (1), in clause (zd), 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 prices of petrol and diesel (including the duties and levies charged thereon by the Central Government) taking effect from the 6th June, 2006 shall not form part of the sale price of petrol and diesel sold on and after the date of the promulgation of this Ordinance till such date as the Government may, by notification in the official Gazette, direct: PROVIDED FURTHER that the first proviso shall not take effect till the benefit is passed on to the consumers." (B.L. Joshi) Lt. Governor of National CapitalTerritory of Delhi OFFICE THE COMMISIONER, VALUE ADDED TAX DEPTT. OF TRADE TAXES ROOM NO. 212, LEGAL SERVICE CELL BIKRI KAR BHAWAN, I.P. ESTATE, NEW DELHI Dated: 14/06/06 In partial modification of UO No. LSC/Misc/2006/751 dated 8-6-2006 the date of summer break will be read as w.e.f. 5-6-2006 to 30-6-2006 instead of 5-6-2006 to 23-6-2006. The department will not pass any ex-parte orders due to non appearance of counsels/Advocates during the said period of summer break except time barring cases. (Ashok Gupta) VATO : Legal