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 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.
    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.
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