Section 103 - Power to amend Schedules - Delhi Value Added Tax Act, 2004

1 [ 103. Power to amend Schedules. (1) If the Government is of opinion that it is expedient in the interest of general public so to do, it may, by notification in the Official Gazette, add to, or omit from, or otherwise amend, the First, the Second, the Third, the Fourth, the Fifth, the Sixth, or the Seventh Schedules, either retrospectively or prospectively, and thereupon the said Schedules shall be deemed to have been amended accordingly. Provided that no such amendment shall be made retrospectively if it would have the effect of prejudicially affecting the interests of a dealer. (2) The Commissioner may, on the recommendation of the Ministry of External Affairs, Government of India, if he is of opinion that it is expedient in the interest of general public so to do, by a notification in the Official Gazette, add to, or omit from, or otherwise amend, the Sixth Schedule .] ************** Notes: 1. Substituted vide Delhi Value Added Tax (Amendment) Act, 2009 [Notification no. F.14(16)/LA-2009/LJ/10/LC LAW/1 dated 6-1-2010] , earlier it was read as, [ 103. Power to amend Schedules.- If the Government is of opinion that it is expedient in the interest of general public so to do, it may, by notification in the official Gazette, add to, or omit from, or otherwise amend, the First, the Second, the Third, the Fourth, the Fifth, the Sixth, or the Seventh Schedules, [ either retrospectively or prospectively ], and thereupon the said Schedules shall be deemed to have been amended accordingly. Provided that no such amendment shall be made retrospectively if it would have the effect of prejudicially affecting the interests of a dealer.] # Substituted vide for the word prospectively vide DVAT (Second Amendment) Act, 2005; No.F.14(29)/LA/2005/333, Dated 16.11.2005 , w.e.f. 01.04.2005. retrospectively. ## Proviso was inserted vide DVAT (Second Amendment) Act, 2005; No.F.14(29)/LA/2005/333, Dated 16.11.2005, w.e.f. 01.04.2005. retrospectively.