LawgistThe Delhi Sales Tax Act
29Lump sum payment of tax
The Commissioner may, in such circumstances and subject to such conditions as may be prescribed, permit any dealer to pay in lieu of the amount of tax payable by him under the provision of this Act, a lump sum determined in the prescribed manner, by way of composition.
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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
