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TMI BlogAmendments by Delhi Value Added Tax (Amendment) Act, 2012 – Sections 2, 3, 28, 29, 74, 81 & 106 {for effective date – See notification dated 28.03.2012].X X X X Extracts X X X X X X X X Extracts X X X X ..... EPARTMNET OF LAW, JUSTICE LEGISLATIVE AFFAIRS) 8TH LEVEL, C-WING, DELHI SECRETARIAT, NEW DELHI No.F.14(19)/LA-2011/lclaw/5 Dated : 13.02.2012 NOTIFICATION No.F.14(19)/LA-2011/lclaw/5 Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apital Territory of Delhi. (3) It shall come into force on such date as the Government may, by notification in the official Gazette, appoint, except section 7 of this Act which shall be deemed to come into force with effect from 1st April, 2005. 2. Amendment of section 2 In the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), (hereinafter referred to as the principal Act), in section 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Explanation 3. For the purposes of this Act, any return having digital signature as defined under clause (p) of sub-section (1) of section 2 of the Information Technology Act, 2000 (No. 21 of 2000), shall be treated as if the return has been signed as required under this Act . 6. Amendment of section 74 In the principal Act, in section 74, in sub-section (10), for the word seven , the w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollection, refund or input or credit of input tax of allowing benefit of exemption or deferment of tax, imposition of any penalty or of interest or forfeiture of any sum, which relates to any period ending before 1st day of April, 2005 or for any other purpose whatsoever connected with or incidental to any of the purposes aforesaid, and whether or not the tax, penalty, interest or sum forfeited, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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