section 104
Power to remove difficulties
The Delhi Value Added Tax, 2004104 Power to remove difficulties |Rule: Nil | Form: Nil | If any difficulty arises in giving effect to the provisions of this Act, the Government may, by general or special order published in the official Gazette, make such provisions not inconsistent with the provisions of this Act as appear to it to be necessary or expedient for the removal of the difficulty: PROVIDED that no such order shall be made after the expiration of two years from the commencement of this Act. | Every order made under sub-section (1) of this section shall be laid, as soon as may be after it is made, before the Legislative Assembly of Delhi. ' Substituted vide DVAT (Amendment) Act, 2009; No.F.14(16)/LA-2009/LJ/10/vlaw/1, dated 06.01.2010 and No. F.3(23)/Fin(T&E)/2009-10/JSF/15-25, dated 13.01.2010 wef. 13.01.2010. Earlier read as :- “103 Power to amend Schedules If the Government is of opinion that it is expedient in the interest of general public so to do, it may, by notification in the official Gazette, add to, or omit from, or otherwise amend, the First, the Second, the Third, the Fourth, the Fifth, the Sixth, or the Seventh Schedules, #[either retrospectively or prospectively], and thereupon the said Schedules shall be deemed to have been amended accordingly. ## [PROVIDED that no such amendment shall be made retrospectively if it would have the effect of prejudicially affecting the interests of a dealer.]” # Substituted for the word “prospectively” vide DVAT (Second Amendment) Act, 2005; No. F.14(29)/LA/2005/333, dated 16.11.2005 wef. 01.04.2005, retrospectively. ## Proviso was inserted vide DVAT (Second Amendment) Act, 2005; No. F,14(29)/LA/2005/333, dated 16.11.2005 w.e.f. 01.04.2005, retrospectively.
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