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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 61 of Delhi VAT Act: Commissioner Can Stop, Search, and Detain Vehicles for Tax Compliance; Penalties for Non-Compliance.</h1> Section 61 of the Delhi Value Added Tax Act, 2004 grants the Commissioner the authority to stop, search, and detain goods vehicles for proper tax administration. The owner, driver, or person in charge must carry and produce prescribed records and file declarations when entering or leaving Delhi. Failure to comply may result in penalties, seizure of goods, or vehicle detention. If documents are not genuine or tax evasion is suspected, the Commissioner can refuse entry or exit and seize goods or vehicles. Seized items may be released upon furnishing security or penalty payment. Searches and seizures must align with the Code of Criminal Procedure, excluding railway rolling stock.
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