Section 102(2)(l) in The Delhi Value Added Tax Act, 2004
(l)the circumstances and the conditions subject to which, a dealer may be permitted to pay tax by way of composition under section 16 of this Act;(la)[ the procedure and forms relating to casual dealers under section 16A of this Act;] [Inserted by DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.]