Section 16(6)(b) in The Delhi Value Added Tax Act, 2004
(b)whose turnover in the year preceding the commencement of this Act [xxx] [Words 'exceeds the taxable quautum 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; and