LawgistThe Delhi Sales Tax Act
75Transitional provisions
Where a dealer liable to pay tax under the Bengal Finance (Sales Tax) Act, 1941 (Bengal Act VI of 1941), as in force in Delhi immediately before the commencement of this Act is not liable to pay tax under the provisions of this Act, he shall, notwithstanding the repeal of the first mentioned Act, continue to be liable to pay tax on the sales made by him after such commencement of all goods--
(i) purchased by him before such commencement,
(ii) manufactured by him before or after such commencement out of raw materials purchased before such commencement.
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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
