Delhi VAT Acts Chapter I (Preliminary) Chapter II (Imposition of Tax) Chapter III (Special Regimes) Chapter IV (Registration and Security) Chapter V (Registration and Security) 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 Enforcements) Chapter XI (Value Added Tax Authorities and Appellate Tribunal) Chapter XII (Objections, Appeals, Disputes and Questions) Chapter XIII (Penalties and Offences) Chapter XIV (Miscellaneous)