Section 26 – Delhi Sales Tax, 1975

Delhi Sales Tax, 1975

26. Continuation of certain recovery proceedings

Where any notice of demand in respect of any tax or penalty or any other amount payable under this Act (hereafter in this section referred to as “Government dues”) is served upon any dealer, and any appeal, revision application or other proceeding is filed or taken in respect of such Government dues, then,-

(a)where such Government dues are enhanced in such appeal, revision or other proceeding, the Commissioner shall serve upon the dealer another notice of demand only in respect of the amount by which such Government dues are enhanced and any recovery proceeding in relation to such Government dues as are covered by the notice of demand served upon him before the disposal of such appeal, revision application or proceeding any, without the service of any fresh notice of demand, be continued from the stage at which such proceedings stood immediately before such disposal;

(b) where such Government dues are reduced in such appeal, revision or proceeding.-

(i)it shall not be necessary for the Commissioner to serve upon the dealer a fresh notice of demand;

(ii) the Commissioner shall give intimation of such reduction to him and to the appropriate authority with whom recovery proceedings are pending;

(iii) any recovery proceedings initiated on the basis of the notice of demand served upon him before the disposal of such appeal, revision application or proceeding may be continued in relation to the amount so reduced from the stage at which such proceedings stood immediately before such disposal.

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Delhi Sales Tax, 1975

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