Section 16(7) in The Delhi Value Added Tax Act, 2004
(7)The tax due under sub-section (6) of this section shall be paid at any time before the person specifies his [election] [Substituted for 'chooses', vide DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.] to pay tax under this section.
