Delhi Value Added tax (Fourth Amendment) Act, 2012 (Delhi Act 14 of 2012.- Amendment in Section 2, Sec. 36A, Sec. 58A, Sec. 95

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....ARIAT, NEW DELHI Dated 28^th December, 2012 No.F.14(13)/LA-2012/law/179. The following Act of the Legislative Assembly of the National Capital Territory of Delhi received the assent of the Lt. Governor of Delhi on 13^th December, 2012) [24^th December, 2012]     An Act to further amend the Delhi Value Added Tax Act 2004. Be it enacted by the Legislative Assembly of th....

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....p; be inserted, namely :- "Explanation.-2 The amount received or receivable by oil marketing companies for the sale of diesel and petrol shall be deemed to be equivalent to the price on which the retail outlets will sell these commodities to the consumer," 3. Amendment of section 36A. - In the Principal Act, in section 36A,- (I) In sub-section (1), for the word 'two' occurring after the w....

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....anel of accountants or professional or panel of professionals) shall be determined and paid by the Commissioner and that determination shall be final." 5. Amendment of section 95.- In the Principal Act, In section 95,- (I) for the title the following shall be substituted, namely:- "Dealer to declare the name of manager of business, Permanent Account Number and IEC (Importer Exporter Code)....

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....lers already registered tinder the Act and having IEC (Importer Exporter Code) under the Foreign Trade (Development and Regulation) Act, 1992 (No. 22 of 1992) shall intimate the details In the prescribed form, within two months of notification of this amendment.: PROVIDED FURTHER that every dealer registered under the Act, who obtains an IEC (Importer Exporter Code) under the Foreign Trade (Dev....