Commencement of sections 3 and 4 of Delhi VAT Amendment notified as operative from the appointed date. Under the authority conferred by sub section (3) of section 1 of the Delhi Value Added Tax (Amendment) Act, 2009 read with the proviso to sub section (3) of section 1 of the Delhi Value Added Tax Act, 2004, the Lieutenant Governor appoints 1 April 2010 as the date on which sections 3 & 4 of the Amendment Act shall come into force.