Act Number: 43

Act Name: The Delhi Sales Tax Act, 1975

Year: 1975

Enactment Date: 1975-08-07

Long Title: An Act to consolidate and amend the law relating to the levy of tax on sale of goods in the Union territory of Delhi.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 57: Penalty for contravening provisions regarding collection of tax by dealers.
    If any person acts in contravention of the provisions of section 22, he shall be liable to a penalty not exceeding two and a half times the tax wrongly collected:
     Provided that the Commissioner shall not impose such penalty unless the person concerned has been given an opportunity of being heard.
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