section 12
Disputes regarding territorial jurisdiction.
The Delhi Sales Tax Act, 1975Tax197575 sections10 chapters
Chapter III SALES TAX AUTHORITIES AND APPELLATE TRIBUNAL
Statutory text
- (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.
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