(1) These rules may be called the Delhi Value Added Tax Rules, 2005
(2) They shall come into force on such date as the Government may by notification in the official Gazette, appoint:
Provided that different dates may be appointed for different provisions of these Rules and any reference in any such provision to the commencement of these Rules shall be construed as a reference to the coming into force of that provision.
(1) In these Rules, unless the context otherwise indicates, a reference to
(a) the Act means the Delhi Value Added Tax Act, 2004;
(b) unless otherwise specified, a section or sub-section means a section or sub-section of the Act; and
(c) a Schedule means a Schedule to the Act.
(2) Words and expressions defined in the Act and used but not defined in these Rules have the same meaning as assigned to them in the Act.
(3) Unless otherwise specified in these Rules-
i) words importing the masculine gender shall include the feminine gender;
ii) words in singular shall include their plural and vice versa;
iii) expressions referring to writing shall include printing, typing, lithography, photography and other methods of representing or reproducing words in a visible form; and
iv) with reference to a person who is unable to sign his name, the words signature shall include his thumb impression or other mark duly attested to signify his signature.
v) Signature shall include digital signature.
(4) In these Rules, unless the context otherwise indicates
(a) address for service means the address determined in accordance with Rule 21