The Delhi value added tax (amendment) act, 2011 (Delhi act 03 of 2011) - No. F.14(1)/LA-2011/ulaw/91 - Delhi Value Added Tax

(TO BE PUBLISHED IB PART IV OF THE GAZETTE EXTRAORDINARY)

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF SELHI

(DEPARTMENT OF LAW, JUSTICE & LEGISALATIVE AFFAIRS)

8^TH LEVEL, C-WING, DELHI SECRETARIAT, NEW DELHI

Dated the 28^th March, 2011

NOTIFICATION No. F.14(1)/LA-2011/ulaw/91

The Delhi value added tax (amendment) act, 2011 (Delhi act 03 of 2011)

No. F.14(1)/LA-2011/ulaw/91.- The following Act of the Legislative Assembly of the National Capital Territory of Delhi received the assent of the Lt. Governor of Delhi 25^th March, 2011 and is hereby published for general information:-

“THE DELHI VALUE ADDED TAX (AMENDMENT) ACT, 2011 (DELHI ACT 03 OF 2011)

(As passed by the Legislative Assembly of the National Capital Territory of Delhi on the 21^st March, 2011)

[25^th March, 2011]

An Act further to amend the Delhi Value Added Tax Act, 2004

Be it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the Sixty-Second Year of the Republic of India as follows:

1. Short, title extent and commencement.- (1)  This Act may be called the Delhi Value Added Tax (Amendment) Act, 2011:

(2) it extends to the whole of the National Capital Territory of Delhi.

(3) It shall come into force on the date of its publication in the official Gazette.

2. Amendment of Section 74:- In the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), in Section 74, in Sub-section (10), for the word “six” the word “seven” shall be substituted”.

Tarun Sahrawat

(Addl. Secreatry (Law, Justice & L.A.)