Section 21, Delhi Sales Tax Act, 1975 [S1P-JH6]

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 21, Delhi Sales Tax Act, 1975 [S1P-JH6]. Machine: S1P-JH6.

21. 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 A within sixty 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)

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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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