Home Acts & Rules VAT - Delhi Rules Delhi Value Added Tax Appellate Tribunal (Qualifications, Salaries, allowances and other conditions of service of Members) Rules-2009 This
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Rule 2 - Definition - Delhi Value Added Tax Appellate Tribunal (Qualifications, Salaries, allowances and other conditions of service of Members) Rules-2009Extract 2. Definition (1) In these rules, unless the context other wise requires - (a) 'Act' means the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005 ); (b) "Administrative Member" means a member of the Tribunal, who is appointed on the basis of qualifications prescribed in clause (a) or clause (b) of sub-rule (1) of rule 3. (c) "Form" means a form appended to these rules; (d) "Judicial Member" means a member of Tribunal, who is appointed on the basis of qualifications prescribed in clauses (a) or (b) or (c) of sub-rule (2) of rule 3; (e) "Lieutenant Governor" means the Lt. Governor of the National Capital Territory of Delhi appointed by the President under Article 239 read with Article 239-AA of the Constitution of India; (f) "rules" means rules made under section 73 of the Act; (g) "Tribunal" means the Appellate Tribunal defined in clause (c) of section 2 of the Act. (2).The words "section" and "sub-section" respectively mean the relevant section or sub section in the Act; and the words "sub-rule" means a sub-rule of a rule of these rules.
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