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TMI BlogAmendment in Rules-Determination of Turnover of Sales of Residential Hotels / Insertion of New Form DVAT 22A for withholding refund / furnishing security / fees for filing determination reduced from Rs. 10,000/- to Rs. 500/-.X X X X Extracts X X X X X X X X Extracts X X X X ..... 05-Fin.(A/Cs)/(iii)/2415 Dated. 08.08.2005 NOTIFICATION No.F.101(348)/2005-Fin.(A/Cs)/(iii)/2415 -In exercise of the powers conferred by section 102 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Lt. Governor of the National Capital Territory of Delhi is pleased to make the following rules to further amend the Delhi Value Added Tax Rules, 2005, namely : 1. Short title and commencement.- (1) These rules may be called the Delhi Value Added Tax (Third Amendment) Rules, 2005. (2) They shall be come into force with immediate effect. 2. Insertion of new rule 4A.- In the Delhi Value Added Tax Rules, 2005, (hereinafter referred to as "the principal Rules"), after rule 4, the following rule shall be inserted, namely:- "4A D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turnover of sales in the composite sum is less than the percentage given above, the taxable turnover shall be reduced from the above percentage to the extent of actual sum of turnover of sales.." 3. Amendment of rule34.- In the principal Rules, in rule 34, after sub-rule (5), the following sub-rule shall be inserted, namely:- "(5A) The order for withholding of refund/furnishing security under section 39 shall be issued in Form DVAT-22A." 4. Amendment of Annexure-I. - In the principal Rules, in Annexure-I, in Part AB relating to the fee payable in the form of Bank Draft for the amount of fee of Rs. 10,000/- shown against the entry reading as "application for determination of a specific question under section 84", the amount "Rs. 500/- pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... _________________________________ 3._________________________________________________________ OR *the said return/application in Form DVAT 21 has been examined. However, the refund of Rs. _____________________ can only be granted to you upon furnishing a security/additional security of Rs. ______________________________________(in figures) __________________________________________________________(in words) You are hereby directed to furnish the security for the above mentioned amount by _____________________ and provide proof thereof to the undersigned so that the refund can be processed accordingly. (*strike of the one which is not applicable) (Signature) (Commissioner) (Place)_____________ (Date)______________ Department of T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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