Rule 18 - Declaration of name of manager of business (Section 95) - Delhi Value Added Tax Rules, 2005

18. Declaration of name of manager of business (Section 95) (1) The information required under section 95 shall be intimated to the Commissioner in Form DVAT-04 at the time of application for registration. (2) Where there is any change in the person or persons named in Form DVAT-04 as manager or managers of business under section 95 on account of death or otherwise, the registered dealer or his legal representative, as the case maybe, shall inform the Commissioner within thirty days from the date of such change in Form DVAT-07 and also provide the name of the person or persons who shall be manager or managers thereafter. 3 [(3) A declaration under sub section (3), (3A) of section 95 , shall be furnished in Form DVAT-52 to the Commissioner within the time as specified in section 95.] ------------------------------- Notes:- 1. Inserted vide Notification No. F.3(59)/Fin.(T E)/2005-06/923 kha, dated 3.11.2005 , w.e.f. 3011.2005. 2. The limit extend to 31.01.2006 vide order F.3(15)/P-II/Vat/Misc./2005/1205 dated 26.12.2005 and further to 31.03.2006 vide Order No. F.3(15)/P-II/VAT/Misc./2005/2090 dated 15.02.2006. 3. Substituted vide Notification No.F.3(15)/Fin.(Rev-I)/2012-13/dsVI/264 Dated 30/03/2013. Before it was read as, 1 [ (3) A declaration under sub-section (3) of section 95, shall be furnished in Form DVAT 52 to the Commissioner - a. before 31 st December, 2005, 2 by a dealer who is deemed to have been registered under sub-section (1) of section 24; b. within fifteen days of obtaining the Permanent Account Number, if the said number is obtained at any time after applying for the certificate of registration. ]