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23. Verification

I/We ___________________________________________ hereby solemnly affirm and declare that

the information given hereinabove is true and correct to the best of my/our knowledge and belief and

nothing has been concealed therefrom.

Signature of Authorised Signatory

_________________________________________

Full Name (first name, middle, surname)

_________________________________________

Designation/Status

_________________________________________

Place

Date

Instructions for filling Form DVAT 42 (For details refer Section 84 and Rule 58)

Only one transaction can be included in a single application. No other alternatives can be

included in the same application.

You must either have entered into the transaction as set out in the application or be seriously

contemplating it.

You need to give all relevant details and information to the Commissioner about the transaction

in the application and the supporting documents.

The legal opinion attached with this application should include the following:

− Sections of any legislation that are relevant to the application

− Legal reasons and appropriate case law that support the interpretation of the section(s)

adopted in the draft determination

− Possible arguments contrary to the interpretation adopted in the determination you are

seeking and legal reasons and authoritative support for these

− Other material or relevant matters or sources of information that the Commissioner should

know about to ensure access to all pertinent facts and law

Inadequate discussion of the legal issues in the application may lead to treatment of the

application as being incomplete, request for further legal arguments (delaying the processing and

issuing of the determination) or conduction of significant additional research by the

Commissioner. In complex matters, you might consider approaching a professional tax adviser to

assist you in preparing you written application

In the draft determination, you are required to focus on exactly what you want covered by the

determination, to help the Commissioner understand precisely what you want. There is no

required format for this draft determination, but it has to contain all the required information and

set out your answer to the question raised

The Department can request further relevant information from you at any time

The Commissioner can make assumptions about future events or aspects of a transaction that

will be set out in the binding determination when we issue it. However, the Commissioner

cannot make assumptions about facts or information that you are able to supply to the

Commissioner

Form Dvat 42 - Application For Determination Of Specific Question Under Delhi Value Added Tax Act Page 3