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Delhi Sales Tax Act
An Act to consolidate and amend the law relating to the levy of tax on sale of goods in the Union territory of Delhi.
| Act Id | 197543 |
| Act Number | 43 |
| Enactment Date | 1975-08-07 |
| Act Year | 1975 |
| Ministry | Ministry of Finance |
| Enforcement Date | 21-10-1975 |
- PRELIMINARY
- INCIDENCE AND LEVY OF TAX
- SALES TAX AUTHORITIES AND APPELLATE TRIBUNAL
- REGISTRATION, AMENDMENT AND CANCELLATION
- RETURNS, ASSESSMENT, RECOVERY AND REFUND OF TAX
- 21 Periodical payment of tax and filing of returns
- 22 Collection of tax only by registered dealers
- 23 Assessment
- 24 Turnover escaping assessment
- 25 Payment and recovery of tax
- 26 Continuation of certain recovery proceedings
- 27 Interest
- 28 Special model of recovery
- 29 Lump sum payment of tax
- 30 Refund
- 31 Set-off
- LIABILITY IN SPECIAL CASES
- LIABILITY TO PRODUCE ACCOUNTS AND SUPPLY OF INFORMATION
- APPEALS, REFERENCE AND REVISION
- OFFENCES AND PENALTIES
- 50 Offences
- 51 Offences by companies
- 52 Cognizance of offences
- 53 Investigation of offences
- 54 Composition of offences
- 55 Imposition of Penalty
- 56 Penalty for concealment of sales or furnishing inaccurate particulars or making false representations
- 57 Penalty for contravening provisions regarding collection of tax by dealers
- MISCELLANEOUS
- 58 Service of notice when family is disrupted or firm is dissolved
- 59 Service of notice in the case of discontinued business
- 60 Appearance before any authority in proceedings
- 61 Change of an incumbent of an office
- 62 Extension of period of limitation in certain cases
- 63 Returns, etc., to be confidential
- 64 Setting up of check-posts and barriers
- 65 Publication of names, etc., of dealers whose certificates of registration are cancelled
- 66 Exemptions
- 67 Bar of suits in civil courts
- 68 Transfers during pendency of proceedings void
- 69 Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences
- 70 Application of the provisions of the Delhi Land Reforms Act, 1954 for purposes of recovery of sales tax recoverable as arrears of land revenue
- 71 Power to make rules
- 72 Rules to be laid before Parliament
- 73 Repeal and savings
- 74 Removal of difficulties
- 75 Transitional provisions
