Section 34(1) in The Delhi Value Added Tax Act, 2004
(1)No assessment or re-assessment under section 32 of this Act shall be made by the Commissioner after the expiry of four years from-(a)[ the end of the year comprising of one or more tax periods for which the person furnished a return under section 26 or 28 of this Act; or] [[Substituted by the Delhi VAT (Amendment) Act, 2013 (1 of 2013), dated, 28-3-2013, w.e.f. 1-4-2013.Prior to substitution, clause (a) read as under:'(a) the date on which the person furnished a return under section 26 or sub-section (1) of section 28 of this Act; or']](b)the date on which the Commissioner made an assessment of tax for the tax period,whichever is the earlier:Provided that where the Commissioner has reason to believe that tax was not paid by reason of concealment, omission or failure to disclose fully material particulars on the part of the person, the said period shall stand extended to six years.
