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Delhi Value Added Tax Act, 2004 Section / Rule Number   Content         Act / Rule Name CHAPTER I Preliminary CHAPTER II Imposition of Tax CHAPTER III Special Regimes CHAPTER IV Registration and Security CHAPTER V Returns CHAPTER VI Assessment and Payment of Tax, Interest and Penalties and Making Refunds CHAPTER VII Recovery of Tax, Interest and Penalties CHAPTER VIII Accounts and Records CHAPTER IX Liability in Special Cases CHAPTER X Audit, Investigation and Enforcement CHAPTER XI Value Added Tax Authorities and Appellate Tribunal CHAPTER XII Objections, Appeals, Disputes and Questions CHAPTER XIII Penalties and Offences CHAPTER XIV Miscellaneous SCHEDULE-I SCHEDULE II SCHEDULE IV SCHEDULE III SCHEDULE V SCHEDULE VI SCHEDULE VII

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