Bare Act
The Delhi Sales Tax on Right to Use Goods Act, 2002
Tax200227 sections
This law imposes an annual tax on the sale price of goods generated in the National Capital Territory of Delhi. It targets dealers, including government departments and private agents, who transfer the temporary usage rights of movable property for money. The tax specifically covers lease agreements where ownership stays with the seller and applies whenever the actual usage period begins. The bill aims to capture revenue from fintech and service-oriented businesses that function differently than traditional product sales by focusing on the timing of usage.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Incidence of tax
- 4. Levy of tax
- 5. Liability of dealer
- 6. Tax payable by dealer
- 7. Certificate of registration
- 8. Returns, payment of tax and interest
- 9. Assessment
- 10. Reassessment
- 11. Accounts
- 12. Deduction of tax at source
- 13. Tax clearance certificate
- 14. Information to be furnished for transfer of right to use goods by the transferee
- 15. Power of entry, inspection, search, seizure, sealing and anti-evasion provisions
- 16. Power to exempt
- 18. Offences and penalties
- 19. Investigation of offences
- 20. Authorities under the Delhi Sales Tax Act empowered to assess, reassess, etc., tax under this Act
- 21. Officers and servants appointed under this Act to be public servants
- 22. Bar of suits in Civil courts
- 23. Delegation of Commissioner's power
- 24. Power to make rules
- 25. Power to remove difficulties
- 12(6). Deduction of tax at source
- 12(7). Deduction of tax at source
- unnumbered-1. Section unnumbered-1
PDF: pending for this language.