The Delhi Sales Tax Act, 1975
[Act No. 43 of 1975]
[7th August, 1975.]
| Contents: | |
| Title | The Delhi Sales Tax Act, 1975 |
| Sections: | Particulars: |
| Chapter I | Preliminary |
| 1. | Short title, extent and commencement |
| 2. | Definitions |
| Chapter II | Incidence and Levy of Tax |
| 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 |
| Chapter III | Sales Tax Authorities and Appellate Tribunal |
| 9. | Agenda |
| 10. | Delegation of Commissioner's powers |
| 11. | Power to transfer proceedings |
| 12. | Disputes regarding territorial jurisdiction |
| 13. | Appellate Tribunal |
| Chapter IV | Registration, Amendment and Cancellation |
| 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 |
| Chapter V | Returns, Assessment, Recovery and Refund of Tax |
| 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 |
| Chapter VI | Liability in Special Cases |
| 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 |
| Chapter VII | Liability To Produce Accounts and Supply of Information |
| 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 |
| Chapter VI | Appeals, Reference And Revision |
| 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 |
| Chapter IX | Offences and Penalties |
| 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 |
| Chapter X | Miscellaneous |
| 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 |
| Schedul I | [See section 4 (1) (a)] |
| Schedul II | [See section 4 (1) (b)] |
| Schedul III | [See section 7] |