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CONTENTS
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Sections
|
Particulars
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| Chapter-I |
Preliminary |
| 1. |
Short title, extend
and commencement |
| 2. |
Definitions |
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| 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 |
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| Chapter-III |
Sales
Tax Authorities and Appellate Tribunal |
| 9. |
Sales
tax authority |
| 10. |
Delegation
of Commissioner's powers |
| 11. |
Power
to transfer Proceedings |
| 12. |
Disputes regarding territorial
jurisdiction |
| 13. |
Appellate Tribunal |
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| 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 |
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| Chapter-V |
Returns, Assessment, Recovery and Refund
of Tax |
| 21. |
Periodical payment
of tax and filing or returns |
| 22. |
Collection of tax only
by registered dealer |
| 23. |
Assessment |
| 24. |
Turnover escaping assessment
|
| 25. |
Payment and recovery
of tax |
| 26. |
Continuation of certain
recovery proceedings |
| 27. |
Interest
|
| 28. |
Special mode of recovery
|
| 29. |
Lump sum payment of
tax |
| 30. |
Refund
|
| 31. |
Set-off
|
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| Chapter-VI |
Liability in Special Cases |
| 32. |
Liability in case of
transfer of Business
|
| 33. |
Liability in case of
company liquidation
|
| 34. |
Liabilities 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
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| Chapter-VII |
Liability to Produce,Account 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. |
Furnishing of information
by owners of cold stores, warehouses, godowns, etc |
|
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| Chapter-VIII |
Libility to Produce,Account and Supply of
Information |
| 43. |
Appeals |
| 44. |
Non-appealable ordersM |
| 45. |
Information to be furnished
regarding change of business |
| 46. |
Revision of orders
prejudicial to revenue |
| 47. |
Revision of other orders
|
| 48. |
Rectification of mistakes |
| 49. |
Determination of disputed
question |
|
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|
| 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
provision regarding collection of tax by dealers |
|
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|
| 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 upof check-post
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
Legislative Assembly
|
| 73. |
Repeal and savings
|
| 74. |
Removal of difficulties
|
| 75. |
Tranitional provisions
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| General
Rate of Tax |
