Delhi Ordinance No. 1of 2006.
THE DELHI VALUE ADDED TAX
(AMENDMENT) ORDINANCE, 2006
AN
ORDINANCE
further to amend
the Delhi Value Added Tax Act, 2004 (Delhi Act No. 3 of 2005)
Promulgated by the
Lt. Governor of the National Capital Territory of Delhi in the
fifty-seventh year of the Republic of India.
Whereas the
Legislative Assembly of the National Capital Territory of Delhi is
not in session and the Lt. Governor of the National Capital
Territory of Delhi is satisfied that the circumstances so exist
which render it necessary for him to take immediate action.
Now, therefore, in
exercise of the powers conferred by the clause (1) of Article 239B
read with clause (8) of Articles 239AA of the Constitution, the Lt.
Governor of the National Capital Territory of Delhi hereby
promulgates the following Ordinance after obtaining the instructions
from the President of India in that behalf:-
1. Short title,
extent and commencement. – (1) This Ordinance may be called the
Delhi Value Added Tax (Amendment) Ordinance, 2006.
(2) It extends to
the whole of the National Capital Territory of Delhi.
(3)It shall come
into force with immediate effect
2. Amendment of
section 2 . - In the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of
2005), in Section 2, in sub-section (1), in clause (zd), before the
Explanation occurring at the end thereof, the following shall be
inserted, namely:-
"Provided that an
amount equal to increase in the prices of petrol and diesel
(including the duties and levies charged thereon by the Central
Government) taking effect from the 6th June 2006 shall not form part
of the sale price of petrol and diesel sold on and after the date of
promulgation of this Ordinance till such date as the Government may,
by notification in the Official Gazette, direct:
Provided further
that the first proviso shall not take effect till the benefit is
passed on to the consumers."
Sd/-
(B.L. JOSHI)
Lt. Governor of
National Capital
Territory of Delhi
