Vidhi Codex

The Delhi Sales Tax Act, 1975

The Delhi Sales Tax Act, 1975

Tax197575 sections10 chapters

The Delhi Sales Tax Act, 1975, regulates the collection of tax on goods sold within the Union territory of Delhi. It applies to "dealers," which includes individuals, companies, and societies whose annual sales exceed specific financial limits known as the taxable quantum. For example, manufacturers are liable if their turnover exceeds 30,000 rupees. This law matters because it ensures businesses contribute to public revenue through mandatory registration and tax filing. It also protects consumers by listing tax-free essentials like cereals and books, while establishing a formal legal framework to resolve disputes through specialized authorities, providing transparency for all commercial activities.

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Chapter I PRELIMINARY →

  1. 1Short title, extent and commencement.
  2. 2Definitions.

Chapter II INCIDENCE AND LEVY OF TAX →

  1. 3Incidence of tax.
  2. 4Rate of tax.
  3. 5Power of Administrator to prescribe points at which goods may be taxed.
  4. 6Burden of proof.
  5. 7Tax-free goods.
  6. 8Certain sales and purchases not liable to tax.

Chapter III SALES TAX AUTHORITIES AND APPELLATE TRIBUNAL →

  1. 9Sales tax authorities.
  2. 10Delegation of Commissioner’s powers.
  3. 11Power to transfer proceedings.
  4. 12Disputes regarding territorial jurisdiction.
  5. 13Appellate Tribunal.

Chapter IV REGISTRATION, AMENDMENT AND CANCELLATION →

  1. 14Registration.
  2. 15Voluntary registration.
  3. 16Provisional registration.
  4. 17Special registration.
  5. 18Security from certain class of dealers.
  6. 19Amendment of certificate of registration.
  7. 20Cancellation of certificate of registration.

Chapter V RETURNS, ASSESSMENT, RECOVERY AND REFUND OF TAX →

  1. 21Periodical payment of tax and filing of returns.
  2. 22Collection of tax only by registered dealers.
  3. 23Assessment.
  4. 24Turnover escaping assessment.
  5. 25Payment and recovery of tax.
  6. 26Continuation of certain recovery proceedings.
  7. 27Interest.
  8. 28Special model of recovery.
  9. 29Lump sum payment of tax.
  10. 30Refund.
  11. 31Set-off.

Chapter VI LIABILITY IN SPECIAL CASES →

  1. 32Liability in case of transfer of business.
  2. 33Liability in case of company in liquidation.
  3. 34Liability of partners of firm to pay tax.
  4. 35Liability of guardians, trustees, etc.
  5. 36Liability of Court of Wards, etc.
  6. 37Liability in other cases.

Chapter VII LIABILITY TO PRODUCE ACCOUNTS AND SUPPLY OF INFORMATION →

  1. 38Accounts.
  2. 39Memoranda of sales.
  3. 40Information to be furnished regarding change of business.
  4. 41Production and inspection of accounts and documents and search of premises.
  5. 42Power of Commissioner and other authorities to take evidence on oath, etc.

Chapter VIII APPEALS, REFERENCE AND REVISION →

  1. 43Appeals.
  2. 44Non-appealable orders.
  3. 45Statement of case to the High Court.
  4. 46Revision of orders prejudicial to revenue.
  5. 47Revision of other orders.
  6. 48Rectification of mistakes.
  7. 49Determination of disputed questions.

Chapter IX OFFENCES AND PENALTIES →

  1. 50Offences.
  2. 51Offences by companies.
  3. 52Cognizance of offences.
  4. 53Investigation of offences.
  5. 54Composition of offences.
  6. 55Imposition of Penalty.
  7. 56Penalty for concealment of sales or furnishing inaccurate particulars or making false representations.
  8. 57Penalty for contravening provisions regarding collection of tax by dealers.

Chapter X MISCELLANEOUS →

  1. 58Service of notice when family is disrupted or firm is dissolved.
  2. 59Service of notice in the case of discontinued business.
  3. 60Appearance before any authority in proceedings.
  4. 61Change of an incumbent of an office.
  5. 62Extension of period of limitation in certain cases.
  6. 63Returns, etc., to be confidential.
  7. 64Setting up of check-posts and barriers.
  8. 65Publication of names, etc., of dealers whose certificates of registration are cancelled.
  9. 66Exemptions.
  10. 67Bar of suits in civil courts.
  11. 68Transfers during pendency of proceedings void.
  12. 69Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences.
  13. 70Application of the provisions of the Delhi Land Reforms Act, 1954 for purposes of recovery of sales tax recoverable as arrears of land revenue.
  14. 71Power to make rules.
  15. 72Rules to be laid before Parliament.
  16. 73Repeal and savings.
  17. 74Removal of difficulties.
  18. 75Transitional provisions.

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