THE DELHI SALES TAX ACT, 1975

ACT NO. 43 OF 1975 · Enacted [7th August, 1975.] · 75 sections

PRELIMINARY

Section 1.Short title, extent and commencement.

Section 2.Definitions.

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.

Section 7.Tax-free goods.

Section 8.Certain sales and purchases not liable to tax.

SALES TAX AUTHORITIES AND APPELLATE TRIBUNAL

Section 9.Sales tax authorities.

Section 10.Delegation of Commissioner’s powers.

Section 11.Power to transfer proceedings.

Section 12.Disputes regarding territorial jurisdiction.

Section 13.Appellate Tribunal.

REGISTRATION, AMENDMENT AND CANCELLATION

Section 14.Registration.

Section 15.Voluntary registration.

Section 16.Provisional registration.

Section 17.Special registration.

Section 18.Security from certain class of dealers.

Section 19.Amendment of certificate of registration.

Section 20.Cancellation of certificate of registration.

RETURNS, ASSESSMENT, RECOVERY AND REFUND OF TAX

Section 21.Periodical payment of tax and filing of returns.

Section 22.Collection of tax only by registered dealers.

Section 23.Assessment.

Section 24.Turnover escaping assessment.

Section 25.Payment and recovery of tax.

Section 26.Continuation of certain recovery proceedings.

Section 27.Interest.

Section 28.Special model of recovery.

Section 29.Lump sum payment of tax.

Section 30.Refund.

Section 31.Set-off.

LIABILITY IN SPECIAL CASES

Section 32.Liability in case of transfer of business.

Section 33.Liability in case of company in liquidation.

Section 34.Liability of partners of firm to pay tax.

Section 35.Liability of guardians, trustees, etc.

Section 36.Liability of Court of Wards, etc.

Section 37.Liability in other cases.

LIABILITY TO PRODUCE ACCOUNTS AND SUPPLY OF INFORMATION

Section 38.Accounts.

Section 39.Memoranda of sales.

Section 40.Information to be furnished regarding change of business.

Section 41.Production and inspection of accounts and documents and search of premises.

Section 42.Power of Commissioner and other authorities to take evidence on oath, etc.

APPEALS, REFERENCE AND REVISION

Section 43.Appeals.

Section 44.Non-appealable orders.

Section 45.Statement of case to the High Court.

Section 46.Revision of orders prejudicial to revenue.

Section 47.Revision of other orders.

Section 48.Rectification of mistakes.

Section 49.Determination of disputed questions.

OFFENCES AND PENALTIES

Section 50.Offences.

Section 51.Offences by companies.

Section 52.Cognizance of offences.

Section 53.Investigation of offences.

Section 54.Composition of offences.

Section 55.Imposition of Penalty.

Section 56.Penalty for concealment of sales or furnishing inaccurate particulars or making false representations.

Section 57.Penalty for contravening provisions regarding collection of tax by dealers.

MISCELLANEOUS

Section 58.Service of notice when family is disrupted or firm is dissolved.

Section 59.Service of notice in the case of discontinued business.

Section 60.Appearance before any authority in proceedings.

Section 61.Change of an incumbent of an office.

Section 62.Extension of period of limitation in certain cases.

Section 63.Returns, etc., to be confidential.

Section 64.Setting up of check-posts and barriers.

Section 65.Publication of names, etc., of dealers whose certificates of registration are cancelled.

Section 66.Exemptions.

Section 67.Bar of suits in civil courts.

Section 68.Transfers during pendency of proceedings void.

Section 69.Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences.

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.

Section 71.Power to make rules.

Section 72.Rules to be laid before Parliament.

Section 73.Repeal and savings.

Section 74.Removal of difficulties.

Section 75.Transitional provisions.