THE DELHI VALUE ADDED TAX (AMENDMENT) BILL, 2009

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.... Act may be called the Delhi Value Added Tax (Amendment) Act, 2009. (2) It extends to the whole of the National Capital Territory of Delhi. (3) It shall come into force on such date as the Government may, by notification in the Official Gazette appoint. 2. Amendment of section 4.- In the principal Act, in section 4, sub-section (1), for clause (b), the following clause shall be substituted, namely:- "(b) in respect of goods specified in the Third Schedule, at the rate of five paise in the rupee. Provided that tax shall be paid at the rate of four paise in the rupee of the taxable turnover of the dealer pertaining to declared goods, as defined from time to time in the 'Central Sales Tax Act, 1956 (74 of 1956);". 3. Amendment of section....

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....provisions of this section shall be deemed to have come into effect with effect from the 1st April 2005." 7. Substitution of new section for section 103.- In the principal Act, for Section 103, the following section shall be substituted. namely:- "103. Power to amend Schedules-(1) If the Government is of opinion that it is expedient in the interest of general public so to do, it may, by notification in the official Gazette, add to, or omit from, or otherwise amend, the First, the Second, the Third, the Fourth, the Fifth, the Sixth or the Seventh Schedules, either retrospectively or prospectively, and thereupon the said Schedules shall be deemed to have been amended accordingly: Provided that no such amendment shall be made retrospectivel....