Delhi Sales Tax Act, 1975
Bare Act · 1975
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 number
- 43 of 1975
- Enacted
- 7 August 1975
- Contents
- 75 sections · 10 chapters
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Contents
Chapter I — Preliminary
Chapter II — Incidence And Levy Of Tax
- Section 3 – Incidence of tax
- Section 4 – Rate of tax
- Section 5 – Power of Administrator to prescribe points at which goods may be taxed
- Section 6 – Burden of proof (preview)
- Section 7 – Tax-free goods (preview)
- Section 8 – Certain sales and purchases not liable to tax (preview)
Chapter III — Sales Tax Authorities And Appellate Tribunal
- Section 9 – Sales tax authorities (preview)
- Section 10 – Delegation of Commissioner’s powers (preview)
- Section 11 – Power to transfer proceedings (preview)
- Section 12 – Disputes regarding territorial jurisdiction (preview)
- Section 13 – Appellate Tribunal (preview)
Chapter IV — Registration, Amendment And Cancellation
- Section 14 – Registration (preview)
- Section 15 – Voluntary registration (preview)
- Section 16 – Provisional registration (preview)
- Section 17 – Special registration (preview)
- Section 18 – Security from certain class of dealers (preview)
- Section 19 – Amendment of certificate of registration (preview)
- Section 20 – Cancellation of certificate of registration (preview)
Chapter V — Returns, Assessment, Recovery And Refund Of Tax
- Section 21 – Periodical payment of tax and filing of returns (preview)
- Section 22 – Collection of tax only by registered dealers (preview)
- Section 23 – Assessment (preview)
- Section 24 – Turnover escaping assessment (preview)
- Section 25 – Payment and recovery of tax (preview)
- Section 26 – Continuation of certain recovery proceedings (preview)
- Section 27 – Interest (preview)
- Section 28 – Special model of recovery (preview)
- Section 29 – Lump sum payment of tax (preview)
- Section 30 – Refund (preview)
- Section 31 – Set-off (preview)
Chapter VI — Liability In Special Cases
- Section 32 – Liability in case of transfer of business (preview)
- Section 33 – Liability in case of company in liquidation (preview)
- Section 34 – Liability of partners of firm to pay tax (preview)
- Section 35 – Liability of guardians, trustees, etc (preview)
- Section 36 – Liability of Court of Wards, etc (preview)
- Section 37 – Liability in other cases (preview)
Chapter VII — Liability To Produce Accounts And Supply Of Information
- Section 38 – Accounts (preview)
- Section 39 – Memoranda of sales (preview)
- Section 40 – Information to be furnished regarding change of business (preview)
- Section 41 – Production and inspection of accounts and documents and search of premises (preview)
- Section 42 – Power of Commissioner and other authorities to take evidence on oath, etc (preview)
Chapter VIII — Appeals, Reference And Revision
- Section 43 – Appeals (preview)
- Section 44 – Non-appealable orders (preview)
- Section 45 – Statement of case to the High Court (preview)
- Section 46 – Revision of orders prejudicial to revenue (preview)
- Section 47 – Revision of other orders (preview)
- Section 48 – Rectification of mistakes (preview)
- Section 49 – Determination of disputed questions (preview)
Chapter IX — Offences And Penalties
- Section 50 – Offences (preview)
- Section 51 – Offences by companies (preview)
- Section 52 – Cognizance of offences (preview)
- Section 53 – Investigation of offences (preview)
- Section 54 – Composition of offences (preview)
- Section 55 – Imposition of Penalty (preview)
- Section 56 – Penalty for concealment of sales or furnishing inaccurate particulars or making false representations (preview)
- Section 57 – Penalty for contravening provisions regarding collection of tax by dealers (preview)
Chapter X — Miscellaneous
- Section 58 – Service of notice when family is disrupted or firm is dissolved (preview)
- Section 59 – Service of notice in the case of discontinued business (preview)
- Section 60 – Appearance before any authority in proceedings (preview)
- Section 61 – Change of an incumbent of an office (preview)
- Section 62 – Extension of period of limitation in certain cases (preview)
- Section 63 – Returns, etc., to be confidential (preview)
- Section 64 – Setting up of check-posts and barriers (preview)
- Section 65 – Publication of names, etc., of dealers whose certificates of registration are cancelled (preview)
- Section 66 – Exemptions (preview)
- Section 67 – Bar of suits in civil courts (preview)
- Section 68 – Transfers during pendency of proceedings void (preview)
- Section 69 – Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences (preview)
- Section 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 (preview)
- Section 71 – Power to make rules (preview)
- Section 72 – Rules to be laid before Parliament (preview)
- Section 73 – Repeal and savings (preview)
- Section 74 – Removal of difficulties (preview)
- Section 75 – Transitional provisions (preview)