Section List

43/1975 - The Delhi Sales Tax Act, 1975 ▶

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 Number	Title	Actions
1	Short title, extent and commencement.
2	Definitions.
3	Incidence of tax.
4	Rate of tax.
5	Power of Administrator to prescribe points at which goods may be taxed.
6	Burden of proof.
7	Tax-free goods.
8	Certain sales and purchases not liable to tax.
9	Sales tax authorities.
10	Delegation of Commissioner’s powers.
11	Power to transfer proceedings.
12	Disputes regarding territorial jurisdiction.
13	Appellate Tribunal.
14	Registration.
15	Voluntary registration.
16	Provisional registration.
17	Special registration.
18	Security from certain class of dealers.
19	Amendment of certificate of registration.
20	Cancellation of certificate of registration.
21	Periodical payment of tax and filing of returns.
22	Collection of tax only by registered dealers.
23	Assessment.
24	Turnover escaping assessment.
25	Payment and recovery of tax.
26	Continuation of certain recovery proceedings.
27	Interest.
28	Special model of recovery.
29	Lump sum payment of tax.
30	Refund.
31	Set-off.
32	Liability in case of transfer of business.
33	Liability in case of company in liquidation.
34	Liability of partners of firm to pay tax.
35	Liability of guardians, trustees, etc.
36	Liability of Court of Wards, etc.
37	Liability in other cases.
38	Accounts.
39	Memoranda of sales.
40	Information to be furnished regarding change of business.
41	Production and inspection of accounts and documents and search of premises.
42	Power of Commissioner and other authorities to take evidence on oath, etc.
43	Appeals.
44	Non-appealable orders.
45	Statement of case to the High Court.
46	Revision of orders prejudicial to revenue.
47	Revision of other orders.
48	Rectification of mistakes.
49	Determination of disputed questions.
50	Offences.
51	Offences by companies.
52	Cognizance of offences.
53	Investigation of offences.
54	Composition of offences.
55	Imposition of Penalty.
56	Penalty for concealment of sales or furnishing inaccurate particulars or making false representations.
57	Penalty for contravening provisions regarding collection of tax by dealers.
58	Service of notice when family is disrupted or firm is dissolved.
59	Service of notice in the case of discontinued business.
60	Appearance before any authority in proceedings.
61	Change of an incumbent of an office.
62	Extension of period of limitation in certain cases.
63	Returns, etc., to be confidential.
64	Setting up of check-posts and barriers.
65	Publication of names, etc., of dealers whose certificates of registration are cancelled.
66	Exemptions.
67	Bar of suits in civil courts.
68	Transfers during pendency of proceedings void.
69	Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences.
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.
71	Power to make rules.
72	Rules to be laid before Parliament.
73	Repeal and savings.
74	Removal of difficulties.
75	Transitional provisions.