Section 7, Delhi Sales Tax Act, 1975 [S1P-J37]

As at 7 September 2026. In force from 12 January 1975.

In Delhi Sales Tax Act, 1975 [A10-QG4]. This text from 12 January 1975. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 7, Delhi Sales Tax Act, 1975 [S1P-J37]. Machine: S1P-J37.

7. Maintenance of records and furnishing of returns.—(1) Every occupier shall maintain such records and registers relating to the occupation of premises as may be prescribed and shall preserve them for a period of five years. (2) Every occupier shall furnish to the Corporation a return in Form B within fifteen days from the end of every financial year, and such other information as the Corporation may, by order in writing, require.

Defined terms in this text (2)

Corporation: Section 2, Delhi Sales Tax Act, 1975 [S1PHYM] (In this Act, unless the context otherwise requires,—): "Corporation" means the Municipal Corporation established under section 3

Corporation: 30 more definitions.

occupier: Section 2, Delhi Sales Tax Act, 1975 [S1PHYM] (In this Act, unless the context otherwise requires,—): "occupier" includes any person for the time being paying or liable to pay to the owner the rent or any portion of the rent of the land or building in respect of which the word is used

occupier: 37 more definitions.

Made under this section, or naming it (0)

none

Cited by (1)

Section 62, Delhi Sales Tax Act, 1975 [S1P-KTM], 12 January 1975, Band A. "section 7".

Not held (0)

none

Duties published under this section (1)

D11-5HQ. Every occupier: Maintain records and registers of the occupation of premises; preserve for five years; furnish the annual return in Form B; fifteen days from the end of every financial year; Form B. Published by Ministry of Housing and Urban Affairs, Ministry of Housing and Urban Affairs (synthetic record).