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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]


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