Section 56, Delhi Sales Tax Act, 1975 [S1P-KM8]

As at 12 January 1975. In force from 12 January 1975.

In Delhi Sales Tax Act, 1975 [A10-QG4]. This text from 12 January 1975 to 14 December 1997. Other texts (1): from 15 December 1997.

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

Cite: Section 56, Delhi Sales Tax Act, 1975 [S1P-KM8]. Machine: S1P-KM8@1975-01-12.

56. Maintenance of records and furnishing of returns.—(1) Every owner of a building shall maintain such records and registers relating to the ownership of a building as may be prescribed and shall preserve them for a period of five years. (2) Every owner of a building shall furnish to the Corporation a return in Form C within thirty 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)

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.

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 2, Delhi Sales Tax Act (Amendment) Act, 1997 [S1Z-G43], 15 December 1997, Band A. "section 56 of the Delhi Sales Tax Act, 1975 (43 of 1975)".

Not held (0)

none

Duties published under this section (0)

none