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.
About this Act
An Act to consolidate and amend the law relating to the levy of tax on sale of goods in the Union territory of Delhi.
For the purposes of recovery of any amount
recoverable as arrears of land revenue under this Act, the provisions of the Delhi Land Reforms
Act, 1954 (Delhi Act 8 of 1954), as to recovery of arrears of land revenue shall, notwithstanding anything
contained in that Act or in any other enactment, be deemed to be in force throughout Delhi and the
provisions of the Revenue Recovery Act, 1890 (1 of 1890), shall have effect accordingly.