Amendment in Rules-Determination of Turnover of Sales of Residential Hotels / Insertion of New Form DVAT 22A for withholding refund / furnishing security / fees for filing determination reduced from Rs. 10,000/- to Rs. 500/-.

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....I-02 No.F.101(348)/2005-Fin.(A/Cs)/(iii)/2415 Dated. 08.08.2005 NOTIFICATION No.F.101(348)/2005-Fin.(A/Cs)/(iii)/2415 -In exercise of the powers conferred by section 102 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Lt. Governor of the National Capital Territory of Delhi is pleased to make the following rules to further amend the Delhi Value Added Tax Rules, 2005, namely : 1.   Short title and commencement.- (1) These rules may be called the Delhi Value Added Tax (Third Amendment) Rules, 2005. (2)  They shall be come into force with immediate effect. 2.   Insertion of new rule 4A.- In the Delhi Value Added Tax Rules, 2005, (hereinafter referred to as "the principal Rules"), a....

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.... include the charges for breakfast, lunch and dinner - Thirty per cent of the composite charges.                        Provided that if the claimant dealer has in his possession sufficient documentary evidence, which conclusively proves that the component of the taxable turnover of sales in the composite sum is less than the percentage given above, the taxable turnover shall be reduced from the above percentage to the extent of actual sum of turnover of sales.." 3. Amendment of rule34.-  In the principal Rules, in rule 34, after sub-rule (5), the following sub-rule shall be inserted, namely:- "(5A) The ....

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....d Tax Act, 2004 This is in response to the refund claimed by you on _____________(date of furnishing of return / Form DVAT 21) claiming a refund of Rs. __________________________________ (in figures)  _______________________________________________________________ (in words) and *the said return/application in Form DVAT 21 has been examined and it is found that the following proceeding have been commenced against you:- 1.________________________________________________________ 2.________________________________________________________ 3._________________________________________________________ In the light of the above, it is regretted to inform you that the refund due to you for the period____________________________....