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Section 97 of Delhi Value Added Tax Act 2004 - Service of notice in the case of discontinued business

How to do Service of notice in the case of discontinued business Section 97 of DVAT Act 2004

Section 97 : Service of notice in the case of discontinued business - Delhi Value Added Tax Act 2004


 

Where an assessment is to be made in respect of business which has been discontinued, a notice under this Act shall be served in the case of a firm or an association of persons or any person who was a member of such firm or association at the time of its discontinuance or in the case of a company on the principal officer thereof.

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