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of <h1>Delhi Recovery Certificate Demands Business Tax Arrears Under VAT Act 2004 and Rules 2005</h1> A Recovery Certificate issued by the Delhi Department of Trade and Taxes certifies that a specified sum is due from a registered business entity for arrears of tax, interest, and penalties. The document instructs the Collector to recover the amount as an arrear of land revenue under the Delhi Value Added Tax Act, 2004, and the Delhi Value Added Tax Rules, 2005. It includes details of the business's principal and additional places of business, the sureties involved, and the individuals liable for the payment. The recovered amount should be credited to the Government Treasury of the NCT of Delhi.
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