W.P.(C) Nos. 2314/2015, 2398/2015, 2536/2015 & 3909/2015 Page 2 of 11
2. Under Section 107 of the Delhi Value Added Tax Act, 2004 („DVAT
Act‟), the Government of the National Capital Territory of Delhi
(„GNCTD‟) is empowered to notify, in the official gazette, amnesty
scheme(s) covering payment of tax, interest, penalty or any other dues under
the DVAT Act relating to any period ending before 1st April 2013 subject to
such conditions and restrictions as may be specified therein.
3. Pursuant thereto the Amnesty Scheme was notified by the GNCTD on
20th September 2013. Under clause 2(c) of the Amnesty Scheme, the
‘Designated Authority’ is defined to mean an officer not below the rank of
Joint Commissioner as notified by the Commissioner, Value Added Tax
(VAT) for the purposes of the Amnesty Scheme.
Source: Indian Kanoon