Section 53, Delhi Sales Tax Act, 1975 [S1P-KH2]
As at 7 September 2026. In force from 12 January 1975.
53. Registration of persons carrying on a trade within the municipal limits.—(1) Every person carrying on a trade within the municipal limits shall, within thirty days from the commencement of this Act or, where such person begins the carrying on of a trade after such commencement, within thirty days from the date of such beginning, make an application for registration to the Corporation in Form C, accompanied by a fee of ten thousand rupees. (2) The Corporation shall, on being satisfied that the application is in order, register the applicant and issue a certificate of registration in such form as may be prescribed. (3) No person carrying on a trade within the municipal limits shall carry on the carrying on of a trade unless registered under this section.
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.
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