| 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] |
