Section 102(2)(u) in The Delhi Value Added Tax Act, 2004
(u)the restrictions and conditions subject to which and the manner and the time within which the application for refund may be made under section 41 of this Act;(ua)[ the manner and the form in which the recovery certificate under section 43 of this Act is to be served and the amount mentioned in the said certificate is to be recovered;] [Inserted by DVAT (Second Amendment) Act, 2005 (10 of 2005), w.e.f. 16-11-2005.](v)the manner and form in which the accounts and records are to be prepared under sub-section (3) of section 48 of this Act;