Section 14(4) in The Delhi Value Added Tax Act, 2004
(4)[ Every dealer wishing to claim a tax credit in excess of one lakh rupees on opening stock shall furnish with the statement a certificate signed by an accountant in the prescribed form certifying that the net credit claim made is true and correct.] [Substituted by DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.][x x x] [Sub-sections (5) and (6) omitted, vide DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.]
