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Section 59 – Delhi Sales Tax, 1975

Delhi Sales Tax, 1975

59. Service 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 assoiciation of persons or 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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Delhi Sales Tax, 1975

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