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The Delhi Sales Tax Act, 1975

Central

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

Act number
43 of 1975
Ministry
Ministry of Finance
Department
Department of Revenue
Enacted
7 Aug 1975

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

75 sections

  1. Section 1Short title, extent and commencement.
  2. Section 2Definitions.
  3. Section 3Incidence of tax.
  4. Section 4Rate of tax.
  5. Section 5Power of Administrator to prescribe points at which goods may be taxed.
  6. Section 6Burden of proof.
  7. Section 7Tax-free goods.
  8. Section 8Certain sales and purchases not liable to tax.
  9. Section 9Sales tax authorities.
  10. Section 10Delegation of Commissioner’s powers.
  11. Section 11Power to transfer proceedings.
  12. Section 12Disputes regarding territorial jurisdiction.
  13. Section 13Appellate Tribunal.
  14. Section 14Registration.
  15. Section 15Voluntary registration.
  16. Section 16Provisional registration.
  17. Section 17Special registration.
  18. Section 18Security from certain class of dealers.
  19. Section 19Amendment of certificate of registration.
  20. Section 20Cancellation of certificate of registration.
  21. Section 21Periodical payment of tax and filing of returns.
  22. Section 22Collection of tax only by registered dealers.
  23. Section 23Assessment.
  24. Section 24Turnover escaping assessment.
  25. Section 25Payment and recovery of tax.
  26. Section 26Continuation of certain recovery proceedings.
  27. Section 27Interest.
  28. Section 28Special model of recovery.
  29. Section 29Lump sum payment of tax.
  30. Section 30Refund.
  31. Section 31Set-off.
  32. Section 32Liability in case of transfer of business.
  33. Section 33Liability in case of company in liquidation.
  34. Section 34Liability of partners of firm to pay tax.
  35. Section 35Liability of guardians, trustees, etc.
  36. Section 36Liability of Court of Wards, etc.
  37. Section 37Liability in other cases.
  38. Section 38Accounts.
  39. Section 39Memoranda of sales.
  40. Section 40Information to be furnished regarding change of business.
  41. Section 41Production and inspection of accounts and documents and search of premises.
  42. Section 42Power of Commissioner and other authorities to take evidence on oath, etc.
  43. Section 43Appeals.
  44. Section 44Non-appealable orders.
  45. Section 45Statement of case to the High Court.
  46. Section 46Revision of orders prejudicial to revenue.
  47. Section 47Revision of other orders.
  48. Section 48Rectification of mistakes.
  49. Section 49Determination of disputed questions.
  50. Section 50Offences.
  51. Section 51Offences by companies.
  52. Section 52Cognizance of offences.
  53. Section 53Investigation of offences.
  54. Section 54Composition of offences.
  55. Section 55Imposition of Penalty.
  56. Section 56Penalty for concealment of sales or furnishing inaccurate particulars or making false representations.
  57. Section 57Penalty for contravening provisions regarding collection of tax by dealers.
  58. Section 58Service of notice when family is disrupted or firm is dissolved.
  59. Section 59Service of notice in the case of discontinued business.
  60. Section 60Appearance before any authority in proceedings.
  61. Section 61Change of an incumbent of an office.
  62. Section 62Extension of period of limitation in certain cases.
  63. Section 63Returns, etc., to be confidential.
  64. Section 64Setting up of check-posts and barriers.
  65. Section 65Publication of names, etc., of dealers whose certificates of registration are cancelled.
  66. Section 66Exemptions.
  67. Section 67Bar of suits in civil courts.
  68. Section 68Transfers during pendency of proceedings void.
  69. Section 69Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences.
  70. Section 70Application of the provisions of the Delhi Land Reforms Act, 1954 for purposes of recovery of sales tax recoverable as arrears of land revenue.
  71. Section 71Power to make rules.
  72. Section 72Rules to be laid before Parliament.
  73. Section 73Repeal and savings.
  74. Section 74Removal of difficulties.
  75. Section 75Transitional provisions.