Section 107 - Amnesty Scheme(s) - Delhi Value Added Tax Act, 2004

1 [107. Amnesty Scheme(s).- Notwithstanding anything to the contrary contained in this Act and Rules thereto, the Government may by notification in the official Gazette, notify amnesty scheme(s) covering payment of tax, interest, penalty or any other dues under the Act , 2 [ already assessed under section 32 or section 33 of the Act , as the case may be, before a period of at least one year from introduction of such Amnesty Scheme ], and subject to such conditions and restrictions as may be specified therein, covering period of limitation, rates of tax, tax, interest, penalty or any other dues payable by a class of dealers or classes of dealers or all dealers.] -------------------------------- Notes:- 1. Inserted vide NOTIFICATION No. F.14(5)/LA-2013/Cons2Law/65 dated September 09, 2013 2. Substituted vide F.14(12)/LA-2016/ cons2law/77-86 - Dated 5-7-2016 before it was read as, under the Act , which relate to any period ending before first day of April, 2013