Limitation period change in VAT provision extends the prescribed term to seven, effective on publication in the Gazette. The Delhi Value Added Tax (Amendment) Act, 2011 substitutes the word 'seven' for the word 'six' in the specified subsection of the Delhi Value Added Tax Act, 2004, thereby extending the relevant statutory timeframe; the Amendment is titled accordingly, applies throughout the National Capital Territory of Delhi and takes effect on publication in the official Gazette.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Limitation period change in VAT provision extends the prescribed term to seven, effective on publication in the Gazette.
The Delhi Value Added Tax (Amendment) Act, 2011 substitutes the word "seven" for the word "six" in the specified subsection of the Delhi Value Added Tax Act, 2004, thereby extending the relevant statutory timeframe; the Amendment is titled accordingly, applies throughout the National Capital Territory of Delhi and takes effect on publication in the official Gazette.
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