The Delhi Sales Tax Act
59Service of notice in the case of discontinued business
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 on 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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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