Section 48, Delhi Sales Tax Act, 1975 [S1P-KCX]

As at 6 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 48, Delhi Sales Tax Act, 1975 [S1P-KCX]. Machine: S1P-KCX.

48. Grant of licence.—(1) An application for a licence to undertake the carrying on of a trade shall be made to the Corporation in Form B, accompanied by a fee of one hundred rupees. (2) The Corporation may, after making such inquiry as it thinks fit, grant the licence subject to such conditions as may be prescribed, or, for reasons to be recorded in writing, refuse to grant the licence. (3) A licence granted under this section shall be valid for a period of three years from the date of its grant and may be renewed in such manner as may be prescribed. (4) The Corporation may, after giving the licensee an opportunity of being heard, suspend or cancel a licence for contravention of any condition thereof.

Defined terms in this text (1)

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.

Made under this section, or naming it (0)

none

Cited by (1)

Section 47, Delhi Sales Tax Act, 1975 [S1P-KBK], 12 January 1975, Band A. "section 48".

Not held (0)

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Duties published under this section (0)

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