Section 30 - Assessment of tax, interest or penalty - Delhi Value Added Tax Act, 2004

CHAPTER VI Assessment and Payment of Tax, Interest and Penalties and Making Refunds 30. Assessment of tax, interest or penalty .- No claim may be made by the Commissioner for the payment by a person of an amount of tax, interest or penalty or other amount in the nature of tax, interest or penalty due under this Act except by the making of an assessment for the amount.