Section 26, Delhi Sales Tax Act, 1975 [S1P-JP8]

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 26, Delhi Sales Tax Act, 1975 [S1P-JP8]. Machine: S1P-JP8.

26. Prohibition of the ownership of a building without licence.—No person shall undertake the ownership of a building except under and in accordance with the conditions of a licence granted under section 27: Provided that nothing in this section shall apply to the ownership of a building undertaken by or on behalf of the Central Government or a State Government.

Defined terms in this text (1)

building: Section 2, Delhi Sales Tax Act, 1975 [S1PHYM] (In this Act, unless the context otherwise requires,—): "building" includes a house, out-house, stable, latrine, shed, hut, wall and any other structure, whether of masonry, bricks, wood, mud, metal or other material

building: 27 more definitions.

Made under this section, or naming it (0)

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Cited by (0)

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Not held (0)

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Duties published under this section (0)

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