DST ActDelhi (NCT)1975
Delhi Sales Tax Act, 1975
An Act to consolidate and amend the law relating to the levy of tax on sale of goods in the Union territory of Delhi.
1975 का अधिनियम संख्या 43
- धाराएँ
- 75
- अध्याय
- 10
- वर्गीकृत अपराध
- 2
विषय-सूची
IPreliminary§ 1–22 धाराएँ
IIISales Tax Authorities and Appellate Tribunal§ 9–135 धाराएँ
IVRegistration, Amendment and Cancellation§ 14–207 धाराएँ
VReturns, Assessment, Recovery and Refund of Tax§ 21–3111 धाराएँ
VIILiability to Produce Accounts and Supply of Information§ 38–425 धाराएँ
IXOffences and Penalties§ 50–578 धाराएँ
- 50Offences
- 51Offences by companies
- 52Cognizance of offences
- 53Investigation of offences
- 54Composition of offences
- 55Imposition of Penalty
- 56Penalty for concealment of sales or furnishing inaccurate particulars or making false representations
- 57Penalty for contravening provisions regarding collection of tax by dealers
XMiscellaneous§ 58–7518 धाराएँ
- 58Service of notice when family is disrupted or firm is dissolved
- 59Service of notice in the case of discontinued business
- 60Appearance before any authority in proceedings
- 61Change of an incumbent of an office
- 62Extension of period of limitation in certain cases
- 63Returns, etc., to be confidential
- 64Setting up of check-posts and barriers
- 65Publication of names, etc., of dealers whose certificates of registration are cancelled
- 66Exemptions
- 67Bar of suits in civil courts
- 68Transfers during pendency of proceedings void
- 69Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences
- 70Application of the provisions of the Delhi Land Reforms Act, 1954 for purposes of recovery of sales tax recoverable as arrears of land revenue
- 71Power to make rules
- 72Rules to be laid before Parliament
- 73Repeal and savings
- 74Removal of difficulties
- 75Transitional provisions