Section 38(7) in The Delhi Value Added Tax Act, 2004
(7)[ For calculating the period prescribed in clause (a) of sub-section (3), the time taken to-(a)furnish the security under sub-section (5) to the satisfaction of the Commissioner; or(b)furnish the additional information sought under section 59; or(c)[ furnish returns under section 26 and section 27; or(d)furnish the declaration or certificate forms as required under Central Sales Tax Act, 1956,] shall be excluded.]]
