Section 16(3) in The Delhi Value Added Tax Act, 2004
(3)In case a person who [elects] [Substituted for 'intends', vide DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.] to pay tax under this section-(a)who is registered under the Delhi Sales Tax Act, 1975 (43 of 1975) or the Delhi Sales Tax on Works Contract Act, 1999 (Delhi Act 9 of 1999) [or the Delhi Sales Tax on Right to Use Goods Act, 2002 (13 of 2002),] [Inserted, vide DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.] at the time of the commencement of this Act; and(b)whose turnover in the year preceding the commencement of this Act [xxx] [Words 'exceeds the taxable quantum under this Act, but' omitted by DVAT (Second Amendment) Act, 2005 (10 of 2005), w.e.f. 16-11-2005.] does not exceed [fifty lakh] [Substituted for 'twenty-five lakh' by DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.] rupees or such other amount as may be specified by the Government by notification in the Official Gazette, he shall be required to specify the [election] [Substituted for 'intention' by DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.] to pay tax under this section within such time and in such manner as may be prescribed.
