Discharge of liability in respect of a continuing works contract (Section 105(4))

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....Act 9 of 1999) (hereinafter referred to in this section as "the repealed Act"), who is eligible and liable to discharge his tax liability under the Act in accordance with the provisions of sub-section (4) of section 105, he shall furnish the details of all partly executed contracts as on 31^st March, 2005 to the Commissioner, in a statement in Form DVAT 53 along with his first return due to be fil....

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....ction (4) of section 105 and has submitted the statement in Form DVAT 53 in accordance with provisions of sub-rule (1), he shall furnish information in Form DVAT 54 along with his return in Form DVAT-16 for each and every tax period ending up to 31^st March 2007:      Provided that a return furnished for any tax period in the absence of duly filled in, signed and completed F....