Delhi Value Added Tax (Amendment) Act, 2016

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..... ve Assembly of the National Capital Territory of Delhi on the 13th June, 2016) [24th June, 2016] An Act to further amend the Delhi Value Added Tax Act, 2004 (3 of 2005). BE it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the Sixty seventh year of the Republic of India as follows:- 1. Short title, extent and commencement.- (i) This Act may be called the Delhi Value Added Tax (Amendment) Act, 2016. (ii) It extends to the whole of the National Capital Territory of Delhi. (iii) It shall come into force on such date as the Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act. 2. Am .....

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..... advance, on the presumption that such goods are meant for the purpose of sale or for use in manufacture or processing of goods meant for sale, unless, it is proved otherwise by such person. It is further presumed, unless it is proved otherwise by such person, that such goods or any product manufactured therefrom shall not be sold below the price at which such goods have been purchased and imported. . 3 . Amendment of section 29 .- In the principal Act, in section 29 , after sub-section (1), and before the Explanation 1 clause, the following sub-section shall be inserted, namely:- (2) The Commissioner may by notification in the official gazette, require any dealer or class of dealers to file the returns only through electronic mo .....

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..... a person to be the Public Prosecutor and may appoint more than one person to be the Additional Public Prosecutors. . 7. Amendment of section 92 .-In the principal Act , in section 92 , after sub-section (2), the following subsection shall be inserted, namely:- (3) Every officer or person so authorized shall, upon investigation of the offence, submit a report to the Commissioner with the recommendations for sanctioning prosecution or otherwise and the Commissioner, shall, then take a decision as to whether prosecution is essentially required in the matter and if so, the authorized officer shall launch prosecution before the Metropolitan Magistrate having jurisdiction over the area or before a court specially designated by the go .....

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