This notification, issued by the Government of the National Capital Territory of Delhi on January 18, 2016, concerns amendments to the Fourth Schedule of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005). Specifically, it revises the tax rates on petrol and diesel. The amendment substitutes the existing entries for serial numbers 12 and 13 in the Fourth Schedule with the following: Petrol Motor Spirit at 27 paise in the rupee. Diesel High Speed Diesel, Super Light Diesel Oil, Light Diesel Oil at 18 paise in the rupee. This notification, No. F. 326/Fin/Rev/2015-2016/dsvi/22, takes effect from the day immediately following its issuance. Authority for this notification is derived from Section 103 of the Delhi Value Added Tax Act, 2004, and is issued by order and in the name of the Lt. Governor of the National Capital Territory of Delhi, signed by A. K. Singh, Dy. Secy.LVI Finance. The notification is registered as No. D.L.-3300299.
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory and metropolitan region in India, encompassing Delhi and its surrounding urban areas.
Delhi Value Added Tax Act, 2004: A law enacted by the Delhi government concerning value-added tax.
Lt. Governor of the National Capital Territory of Delhi: The Lieutenant Governor is the constitutional head of the National Capital Territory of Delhi.
Fourth Schedule: A component of the Delhi Value Added Tax Act, 2004 that lists items and their corresponding tax rates.
Petrol Motor Spirit: A type of fuel commonly used in internal combustion engines.
Diesel High Speed Diesel, Super Light Diesel Oil, Light Diesel Oil: Various types of diesel fuel.
A. K. SINGH: Dy. Secretary, Finance Department of Delhi
Mayapuri, New Delhi: Location of the Government of India Press.
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GOVERNMENT OF INDIA
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258 DG/2016 (1)2(cid:9) DELHI GAZETTE : EXTRAORDINARY(cid:9) !PARTIV
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 18th January, 2016
No. F. 3(26)/Fin(Rev-I)/2015-2016/dsvi/22.---Whereas the Lt. Governor of the National Capital
Territory of Delhi is of the opinion that it is expedient in the interest of general public so to do;
Now, therefore, in exercise of the powers conferred by section 103 of the Delhi Value Added Tax
Act, 2004 (Delhi Act 3 of 2005), the Lt. Governor of the National Capital Territory of Delhi, hereby, makes
the following amendments in the Fourth Schedule appended to the said Act, namely :-
AMENDMENTS
1.(cid:9) In the Fourth Schedule, for the existing rows pertaining to serial numbers 12 and 13, the following
rows shall be substituted, namely:-
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12. Petrol (Motor Spirit). 27 paise in the rupee
13. Diesel (High Speed Diesel, Super Light Diesel Oil, 18 paise in the rupee
Light Diesel Oil).
This notification shall come into force with effect from the day immediately following the date of its
issuance.
By Order and in the Name of the Ft. Governor of the
National Capital Territory of Pelhi,
A. K. SINGH, Dy. Seey.LVI (Finance)
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-I 10054,