The Delhi Sales Tax Act, 1975
Central Act · Act 43 of 197575 provisions1 citing judgments
The enactment
| Long title | An Act to consolidate and amend the law relating to the levy of tax on sale of goods in the Union territory of Delhi. |
|---|---|
| Type | Act |
| Citation | Act 43 of 1975 |
| Year | 1975 |
| Jurisdiction | Central |
| Ministry | Ministry of Finance |
| Status | In force as published by the source |
| Provisions published | 75 |
| Subjects | taxation |
Full text, provision by provision
Every provision below opens in full, free and without an account.
- Section 1 Short title, extent and commencement.
- Section 2 Definitions.
- Section 3 Incidence of tax.
- Section 4 Rate of tax.
- Section 5 Power of Administrator to prescribe points at which goods may be taxed.1 citing judgment
- Section 6 Burden of proof.
- Section 7 Tax-free goods.
- Section 8 Certain sales and purchases not liable to tax.
- Section 9 Sales tax authorities.
- Section 10 Delegation of Commissioner’s powers.
- Section 11 Power to transfer proceedings.
- Section 12 Disputes regarding territorial jurisdiction.
- Section 13 Appellate Tribunal.
- Section 14 Registration.
- Section 15 Voluntary registration.
- Section 16 Provisional registration.
- Section 17 Special registration.
- Section 18 Security from certain class of dealers.
- Section 19 Amendment of certificate of registration.
- Section 20 Cancellation of certificate of registration.
- Section 21 Periodical payment of tax and filing of returns.
- Section 22 Collection of tax only by registered dealers.
- Section 23 Assessment.
- Section 24 Turnover escaping assessment.
- Section 25 Payment and recovery of tax.
- Section 26 Continuation of certain recovery proceedings.
- Section 27 Interest.
- Section 28 Special model of recovery.
- Section 29 Lump sum payment of tax.
- Section 30 Refund.
- Section 31 Set-off.
- Section 32 Liability in case of transfer of business.
- Section 33 Liability in case of company in liquidation.
- Section 34 Liability of partners of firm to pay tax.
- Section 35 Liability of guardians, trustees, etc.
- Section 36 Liability of Court of Wards, etc.
- Section 37 Liability in other cases.
- Section 38 Accounts.
- Section 39 Memoranda of sales.
- Section 40 Information to be furnished regarding change of business.
- Section 41 Production and inspection of accounts and documents and search of premises.
- Section 42 Power of Commissioner and other authorities to take evidence on oath, etc.
- Section 43 Appeals.
- Section 44 Non-appealable orders.
- Section 45 Statement of case to the High Court.
- Section 46 Revision of orders prejudicial to revenue.
- Section 47 Revision of other orders.
- Section 48 Rectification of mistakes.
- Section 49 Determination of disputed questions.
- Section 50 Offences.
- Section 51 Offences by companies.
- Section 52 Cognizance of offences.
- Section 53 Investigation of offences.
- Section 54 Composition of offences.
- Section 55 Imposition of Penalty.
- Section 56 Penalty for concealment of sales or furnishing inaccurate particulars or making false representations.
- Section 57 Penalty for contravening provisions regarding collection of tax by dealers.
- Section 58 Service of notice when family is disrupted or firm is dissolved.
- Section 59 Service of notice in the case of discontinued business.
- Section 60 Appearance before any authority in proceedings.
- Section 61 Change of an incumbent of an office.
- Section 62 Extension of period of limitation in certain cases.
- Section 63 Returns, etc., to be confidential.
- Section 64 Setting up of check-posts and barriers.
- Section 65 Publication of names, etc., of dealers whose certificates of registration are cancelled.
- Section 66 Exemptions.
- Section 67 Bar of suits in civil courts.
- Section 68 Transfers during pendency of proceedings void.
- Section 69 Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences.
- Section 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.
- Section 71 Power to make rules.
- Section 72 Rules to be laid before Parliament.
- Section 73 Repeal and savings.
- Section 74 Removal of difficulties.
- Section 75 Transitional provisions.
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