VAT administrative zoning groups municipal wards into operation units to implement the Delhi VAT Act and enable statutory control. Arrangement of municipal wards into zonal Operation Units is prescribed to provide administrative-functional control and enable performance of statutory functions under the existing enactments and the Delhi Value Added Tax Act & Rules with effect from 1.04.2005. The circular sets out a ward-to-zone mapping (Zones I-X) grouping numbered wards for allocation of administrative responsibility and supervision, and declares the arrangement operative until further orders.