(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-I) DEPARTMENT
DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHl-110 002
No.F .3(23)/Fin(Rev-1)/2015-2016/dsvi/ Dated: the_______2015
NOTIFICATION
No.F.3(23)/Fin(Rev-1)/2015-2016 .- 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, hereby, makes the following rules further to amend the Delhi Value Added Tax Rules, 2005, namely:-
RULES
I. Short title and commencement.- (1) These rules may be called the Delhi Value Added Tax (Amendment) Rules, 2015.
(2) They shall be deemed to have come into force with effect from 1st April, 2014.
2. Amendment of rule 35.- In the Delhi Value Added Tax Rules, 2005, in rule 35, in subrule (2), after the proviso and before explanation, the following new proviso shall be inserted, namely:-
"Provided further that the Commissioner admit an application for refund or an additional or a revised application for refund, as the case may be, under section 41, from the Embassies, High Commissions and International Organisations listed in the entry at serial No. 1 of the Sixth Schedule, upto a period of one year from the end of relevant quarter, subject to his satisfaction about existence of sufficient cause preventing submission of a true and correct application for refund within the time limit of three months from the end of relevant quarter."
By order and in the name of the Lt. Governor
of the National Capital Territory of Delhi,
(A. K. Singh)
Dy. Secretary VI (Finance)
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