Delhi Sales Tax Act, 1975 [A10-QG4]
As at 7 September 2026. In force from 12 January 1975.
Sections (63)
Chapter I. PRELIMINARY
Chapter II. CORPORATION
Chapter III. REGULATION OF THE OWNERSHIP OF A BUILDING
Chapter IV. REGULATION OF THE OCCUPATION OF PREMISES
Chapter V. REGULATION OF THE CARRYING ON OF A TRADE
Chapter VI. OFFENCES AND PENALTIES
Chapter VII. MISCELLANEOUS
Section 1. Short title, extent and commencement [S1P-HXJ]
Section 2. Definitions [S1P-HYM]
Section 3. Appointment of Corporation [S1P-HZP]
Section 4. Registration of licensees [S1P-J01]
Section 5. Prohibition of the development of land without licence [S1P-J13]
Section 6. Grant of licence [S1P-J25]
Section 7. Maintenance of records and furnishing of returns [S1P-J37]
Section 8. Powers of Municipal Commissioner [S1P-J49]
Section 9. Power to issue directions [S1P-J5B]
Section 10. Power to exempt [S1P-J6D]
Section 11. Registration of owners of a building [S1P-J7F]
Section 12. Prohibition of the occupation of premises without licence [S1P-J8H]
Section 13. Grant of licence [S1P-J9K]
Section 14. Maintenance of records and furnishing of returns [S1P-JAN]
Section 15. Powers of Municipal Commissioner [S1P-JBQ]
Section 16. Power to issue directions [S1P-JCS]
Section 17. Power to exempt [S1P-JDV]
Section 18. Registration of persons carrying on a trade within the municipal limits [S1P-JEX]
Section 19. Prohibition of the running of licensed premises without licence [S1P-JFZ]
Section 20. Grant of licence [S1P-JG4]
Section 21. Maintenance of records and furnishing of returns [S1P-JH6]
Section 22. Powers of Municipal Commissioner [S1P-JJ0]
Section 23. Power to issue directions [S1P-JK2]
Section 24. Power to exempt [S1P-JMC]
Section 25. Registration of developers [S1P-JNE]
Section 26. Prohibition of the ownership of a building without licence [S1P-JP8]
Section 27. Grant of licence [S1P-JQA]
Section 28. Maintenance of records and furnishing of returns [S1P-JRM]
Section 29. Powers of Municipal Commissioner [S1P-JSP]
Section 30. Power to issue directions [S1P-JTG]
Section 31. Power to exempt [S1P-JVJ]
Section 32. Registration of occupiers [S1P-JWW]
Section 33. Prohibition of the carrying on of a trade without licence [S1P-JXY]
Section 34. Grant of licence [S1P-JYR]
Section 35. Maintenance of records and furnishing of returns [S1P-JZT]
Section 36. Powers of Municipal Commissioner [S1P-K05]
Section 37. Power to issue directions [S1P-K17]
Section 38. Power to exempt [S1P-K21]
Section 39. Registration of licensees [S1P-K33]
Section 40. Prohibition of the development of land without licence [S1P-K4D]
Section 41. Grant of licence [S1P-K5F]
Section 42. Maintenance of records and furnishing of returns [S1P-K69]
Section 43. Powers of Municipal Commissioner [S1P-K7B]
Section 44. Power to issue directions [S1P-K8N]
Section 45. Power to exempt [S1P-K9Q]
Section 46. Registration of owners of a building [S1P-KAH]
Section 47. Prohibition of the occupation of premises without licence [S1P-KBK]
Section 48. Grant of licence [S1P-KCX]
Section 49. Maintenance of records and furnishing of returns [S1P-KDZ]
Section 50. Powers of Municipal Commissioner [S1P-KES]
Section 51. Power to issue directions [S1P-KFV]
Section 52. Power to exempt [S1P-KG0]
Section 53. Registration of persons carrying on a trade within the municipal limits [S1P-KH2]
Section 54. Prohibition of the running of licensed premises without licence [S1P-KJ4]
Section 55. Grant of licence [S1P-KK6]
Section 56. Maintenance of records and furnishing of returns [S1P-KM8]
Section 57. Penalty for contravention [S1P-KNA]
Section 58. Offences by companies [S1P-KPC]
Section 59. Appeal [S1P-KQE]
Section 60. Cognizance of offences [S1P-KRG]
Section 61. Protection of action taken in good faith [S1P-KSJ]
Section 62. Power to make rules [S1P-KTM]
Section 63. Power to remove difficulties [S1P-KVP]
Made under
No recital of a power is printed.
Acts on (0)
none
Acted on by (1)
Amends: Delhi Sales Tax Act (Amendment) Act, 1997 [A11-543], 15 December 1997. "section 56 of the Delhi Sales Tax Act, 1975 (43 of 1975)".
Not held (0)
none