Section 16(8) in The Delhi Value Added Tax Act, 2004
(8)The proof of payment of tax referred to in sub-section (6) of this section along with a statement of opening stock and finished goods in such form as may be prescribed shall be furnished to the Commissioner at the time the person specifies his [election] [Substituted for 'choose', vide DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.] to pay tax under this section.
