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TMI BlogDelhi Value Added Tax (Amendment) Act, 2011.X X X X Extracts X X X X X X X X Extracts X X X X ..... ) BILL, 2011 (Bill No. 1 of 2011) (As introduced by the Legislative Assembly of the National Capital Territory of Delhi on 17th March, 2011) Delhi Value Added Tax (Amendment) Act, 2011. F. No. 21 (I)/2011/LAS-IV/Leg./3107.- A Bill 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) was inserted in the new Act with the intention that all the pending appeals, which numbered more than 60,000 under the repealed Act, shall be disposed of within a period of five years from the enforcement of the DVAT Act, so that all the pending appeals under the DST Act shall be disposed of by 31st March, 2010. However, last year around 25,000 appeals related to the DST Act were pending for dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , therefore, essential to further extend the period of limitation prescribed under sub-section (10) of Section 74 of the DVAT Act by another year, which would mean that these appeals would have to be decided by 31-3-2012. For this purpose an amendment in said Section 74 is essential. The Bill seeks to achieve the aforesaid objective. SHEILA DIKSHIT, Minister of Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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