The Delhi Luxuries Tax on Commodities Act, 2001
The Delhi Luxuries Tax on Commodities Act, 2001
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This law imposes a tax on the sale of luxury goods in Delhi. It applies to registered stockists who deal in these items. The government can set tax rates up to fifty percent, though exemptions are possible for certain commodities or situations. The Act establishes a Commissioner to oversee the tax collection and requires dealers to register and file returns. It ensures that luxury items sold within the city are taxed to generate revenue for the government.
Part IV |
- 0Preamble oa
- 3Taxing Authority
- 4Levy of tax
- 5Exemption from levy of tax
- 6Registration of Dealers
- 7Returns, assessment and payment of tax
- 8Taxing evading
- 9Recovery of tax
- 13Authorities under the Delhi Sales Tax Act empowered to assess tax under this Act
- 16Delegation of Commissioner’s power
- 17Power to amend Schedule
- 18Power to make rules
- 19Power to remove difficulties
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