DELHI SALES TAX ACT,1975

DELHI SALES TAX ACT,1975(43 of 1975)

CONTENTS

Sections

Particulars

Chapter-I Preliminary
1. Short title, extend and commencement
2. Definitions
Chapter-II Incidence and Levy of Tax
3. Incidence of tax
4. Rate of tax
5. Power of Administrator to prescribe points at which goods may be taxed
6. Burden of proof
7. Tax-free goods
8. Certain sales and purchases not liable to tax
Chapter-III Sales Tax Authorities and Appellate Tribunal
9. Sales tax authority
10. Delegation of Commissioner’s powers
11. Power to transfer Proceedings
12. Disputes regarding territorial jurisdiction
13. Appellate Tribunal
Chapter-IV Registration, Amendment and Cancellation
14. Registration
15. Voluntary registration
16. Provisional Registration
17. Special registration
18. Security from certain class of dealers
19. Amendment of certificate of registration
20. Cancellation of certificate of registration
Chapter-V Returns, Assessment, Recovery and Refund of Tax
21. Periodical payment of tax and filing or returns
22. Collection of tax only by registered dealer
23. Assessment
24. Turnover escaping assessment
25. Payment and recovery of tax
26. Continuation of certain recovery proceedings
27. Interest
28. Special mode of recovery
29. Lump sum payment of tax
30. Refund
31. Set-off
Chapter-VI Liability in Special Cases
32. Liability in case of transfer of Business
33. Liability in case of company liquidation
34. Liabilities of partners of firm to pay tax
35. Liability of guardians, trustees, etc.
36. Liability of Court of Wards, etc.
37. Liability in other cases
Chapter-VII Liability to Produce,Account and Supply of Information
38. Accounts
39. Memoranda of sales
40. Information to be furnished regarding change of business
41. Production and inspection of accounts and documents and search of premises
42. Furnishing of information by owners of cold stores, warehouses, godowns, etc
Chapter-VIII Libility to Produce,Account and Supply of Information
43. Appeals
44. Non-appealable ordersM
45. Information to be furnished regarding change of business
46. Revision of orders prejudicial to revenue
47. Revision of other orders
48. Rectification of mistakes
49. Determination of disputed question
Chapter-IX 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 provision regarding collection of tax by dealers
Chapter-X 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 upof check-post 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 Legislative Assembly

73.

Repeal and savings

74.

Removal of difficulties

75.

Tranitional provisions

The First Schedule [See section 4 (1) (a)
The Second Schedule [See section 4 (1) (b)
The Third Schedule (See section 7)
The Fourth Schedule (See section 4(1) (cc)
Special Rate of Tax
General Rate of Tax

Indian Laws – Bare Acts

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