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Section 12: Disputes regarding territorial jurisdiction.

The Delhi Sales Tax Act, 1975Central Act · Act 43 of 1975

(1) No person shall be entitled to call in question the jurisdiction of any sales tax authority appointed under section 9, not being an appellate authority, after the expiry of ninety days from the date of receipt by that person of any notice under this Act issued by such sales tax authority.

(2) Any objection as to the jurisdiction of any such sales tax authority may be raised within the period aforesaid by submitting a memorandum to the authority concerned who shall refer the question to the Commissioner and the Commissioner shall after giving the person raising the objection a reasonable opportunity of being heard, make an order determining the question and his decision in this behalf shall be final.

Where this provision sits

ActThe Delhi Sales Tax Act, 1975
Section12
Marginal noteDisputes regarding territorial jurisdiction.
JurisdictionCentral
StatusIn force as published by the source

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