The Delhi Value Added Tax Act, 2004 Complete Act - Bare Act

THE DELHI VALUE ADDED TAX ACT, 2004

[Act, No. 3 of 2005]

PREAMBLE

An Act to consolidate and amend the law relating to levy of tax on sale of goods, tax on transfer of property involved in execution of work contracts, tax on transfer of right to use goods and tax on entry of motor vehicles in the National Capital Territory of Delhi

BE it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the [Fifty-sixth] Year of the Republic of India as follows:-

1. Substituted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 for the words "Fifty -fifth".

Chapter I - PRELIMINARY

THE DELHI VALUE ADDED TAX ACT, 2004

[Act, No. 3 of 2005]

PREAMBLE

An Act to consolidate and amend the law relating to levy of tax on sale of goods, tax on transfer of property involved in execution of work contracts, tax on transfer of right to use goods and tax on entry of motor vehicles in the National Capital Territory of Delhi

BE it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the1[Fifty-sixth] Year of the Republic of India as follows:-

1. Substituted by THE DELHI VALUE ADDED TAX (AMENDMENT) Act, 2005 for the words "Fifty -fifth".

Section 1 - Short title, extent and commencement

(1) This Act may be called the Delhi Value Added Tax Act, 2004.

(2) It extends to the whole of the National Capital Territory of Delhi.

(3) It shall come into force on such date1as the Government may, by notification in the official Gazette, appoint:

Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.