Delhi Sales Tax Act, 1975

Act No. 43 of 1975 In force from 21-10-1975 Ministry of Finance 75 sections

An Act to consolidate and amend the law relating to the levy of tax on sale of goods in the Union territory of Delhi.

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Chapter I: Preliminary

• 1 Short title, extent and commencement
• 2 Definitions 1 judgment
• 3 Incidence of tax
• 4 Rate of tax

Chapter II: Incidence and Levy of Tax

• 5 Power of Administrator to prescribe points at which goods may be taxed
• 6 Burden of proof
• 7 Tax-free goods 1 judgment
• 8 Certain sales and purchases not liable to tax

Chapter III: Sales Tax Authorities and Appellate Tribunal

• 9 Sales tax authorities
• 10 Delegation of Commissioner’s powers
• 11 Power to transfer proceedings
• 12 Disputes regarding territorial jurisdiction
• 13 Appellate Tribunal 1 judgment
• 14 Registration 1 judgment

Chapter IV: Registration, Amendment and Cancellation

• 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

Chapter V: Returns, Assessment, Recovery and Refund of Tax

• 21 Periodical payment of tax and filing of returns
• 22 Collection of tax only by registered dealers
• 23 Assessment
• 24 Turnover escaping assessment
• 25 Payment and recovery of tax
• 26 Continuation of certain recovery proceedings
• 27 Interest
• 28 Special model of recovery
• 29 Lump sum payment of tax
• 30 Refund
• 31 Set-off

Chapter VI: Liability in Special Cases

• 32 Liability in case of transfer of business
• 33 Liability in case of company in liquidation
• 34 Liability 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

Chapter VII: Liability to Produce Accounts 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 Power of Commissioner and other authorities to take evidence on oath, etc

Chapter VIII: Appeals, Reference and Revision

• 43 Appeals 1 judgment
• 44 Non-appealable orders
• 45 Statement of case to the High Court 1 judgment
• 46 Revision of orders prejudicial to revenue
• 47 Revision of other orders
• 48 Rectification of mistakes
• 49 Determination of disputed questions 1 judgment

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 provisions regarding collection of tax by dealers

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 up of check-posts 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 1 judgment
• 72 Rules to be laid before Parliament
• 73 Repeal and savings
• 74 Removal of difficulties
• 75 Transitional provisions

Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.