Delhi Sales Tax Act, 1975 Complete Act - Bare Act

DELHI

7th August, 1975

An act to consolidate and amend the law relating to the levy of tax on sale of goods in the Union Territory of Delhi. Be it enacted by Parliament in Twenty-sixth Year of the Republic of India as follows:

(1) This Act may be called the Delhi Sales Tax Act, 1975.

(2) It extends to the whole of the Union Territory of Delhi.

(3) It shall come into force on such date 11. Substituted by Act No. 38 of 1978 for "the firm who cancelled the constitution". as the Administrator may, by notification in the Official Gazette, appoint.

In this Act, unless the context otherwise requires,

(a) "Administrator" means the Administrator of Delhi appointed by the President under article 239 of the Constitution;

(b) "Appellate Tribunal" means the Appellate Tribunal constituted under Section 13;

(c) "business" includes

(i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gainor profit accrues from such trade, commerce, manufacture, adventure or concern; and

(ii) any transaction in connection with or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern;

(d) "Commissioner" means the Commissioner of Sales Tax appointed under subsection (1) of Section 9;

(e) "dealer" means any person who carries on business of selling goods in Delhi and includes

(i) the Central Government or a State Government carrying on such business;

(ii) an incorporated society (including a co-operative society), club or association which sells or supplies goods, whether or not in the course of business, to its members cash or for deferred payment or for commission, remuneration or other valuable construction;

(iii) a manager, factor, broker, commission agent del credre agent, or any mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who sells goods belonging to any principal whether disclosed or not; and

(iv) an auctioner who sells or auctions goods belonging to any principal, whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal;

(f) "Delhi" means the Union Territory of Delhi;

(g) "goods" include all materials, articles, commodities and all other kinds of movable property, but does not include newspapers, actionable claims, stocks, shares, securities or money;

(h) "manufacture", with its grammatical variations and cognate expressions, means producing, making, extracting, altering, ornamenting, finishing or otherwise processing, treating or adapting any goods, but does not include any such process or mode of manufacture as may be prescribed;

(i) "Official Gazette" means the Delhi Gazette;

(j) "Prescribed" means prescribed by rules made under this Act;

(k) "registered" means registered under this Act;

(l) "sale" with its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another for cash or for deferred payment or for any other valuable consideration, and includes

(i) a transfer of goods on hire-purchase or other system of payment by instalments, but does not include a mortgage or hypothecation of, or a charge or pledge on goods;

(ii) supply of goods by a society (including a co-operative society), club, firm or any association to its members for cash or for deferred payment, or for commission, remuneration or other valuable consideration, whether or not in the course of business; and

(iii) transfer of goods by an auctioneer referred to in sub-clause (iv) of clause (e);

(m) "sale price" means the amount payable to dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in trade, but inclusive of any sum charged for anything done by the dealer in respect to the goods at the time before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged;

(n) "tax" means sales tax payable under this Act;

(o) "turnover" means the aggregate of the amounts of sale price receivable, or if a dealer so elects, actually received by the dealer, in respect of any sale of goods, made during any prescribed period in any year after deducting the amount of sale price, if any, refunded by the dealer to a purchaser in respect of any goods purchased and returned by the purchaser within the prescribed period:

Provided that an election as aforesaid once made shall not be altered except with the permission of the Commissioner and on such terms and conditions as he may think fit to impose;

(p) "year" means the financial year.

(1) Every dealer whose turnover during the year immediately preceding the commencement of this Act exceeds the taxable quantum and every dealer who at the commencement of this Act, is registered or is liable to pay tax under the Central Sales Tax Act, 1956, (74 of 1956) shall be liable to pay under this Act on all sales effected by him on or after such commencement.

(2) Every dealer to whom sub-section (1) does not apply shall:

(i) with effect from the date immediately following the day on which his turnover calculated from the commencement of any year first exceeds within such year the taxable quantum, be liable to pay tax under this Act on all sales effected by him after that day;

(ii) if he becomes liable to pay tax under the Central Sales Tax Act, 1956 (74 of 1956) or is registered as a dealer under the said Act at any time after the commencement of this act, be liable to pay tax on all sales effected by him or on his behalf within Delhi on or after the date he becomes so liable or is registered under the said Act, whichever is earlier.

(3) Every dealer who has become liable to pay tax under this Act shall continue to be so liable until the expiry of three consecutive years during each of which his turnover has failed to exceed the taxable quantum and such further period after the date of such expiry as may be prescribed and on the expiry of such further period his liability to pay tax shall cease:

Provided that any dealer may, after the expiry of one year following the year in which his turnover has failed to exceed the taxable quantum, apply for the cancellation of his certificate of registration, and on such cancellation, his liability to pay tax shall cease:

Provided further that in respect of any goods purchased by any dealer before the date of such cancellation and remaining unsold or unutilised for the purpose for which they were purchased, he shall be liable to pay so much of tax as would have been payable had he not been registered as a dealer on the date of such goods.

(4) Every dealer whose liability to pay tax under this Act has ceased under sub-section (3), shall, if his turnover calculated from the commencement of any year again exceeds the taxable quantum of any day within such year, be liable to pay such tax with effect from the date immediately following the day on which his turnover first exceeds the taxable quantum, on all sales effected by him after that day.

(5) Any dealer whose certificate of registration has been cancelled under sub-section (3) of Section 20, shall:

(a) if his turnover calcultated from the date of cancellation of such certificate exceeds the taxable quantum on any day within the year; or

(b) if his turnover calculated from the commencement of any subsequent year, exceeds the taxable quantum on any day within that year, be liable to pay tax under this Act with effect from the date immediately following the day on which such turnover again first exceeds the taxable quantum on all sales effected by him after that day of goods imported by him from outside Delhi or manufactured by him in Delhi or purchased by him without payment of tax leviable under this Act.

(6) No dealer who deals exclusively in one or more classes goods specified in the Third Schedule shall be liable to pay any tax under this Act.

(7) For the purposes of this Act, "taxable quantum" means:

(a) in relation to any dealer who imports for sale any goods into Delhi......... Nil

(b) in relation to any dealer who manufacures goods for sale regardless of the value of goods manufactured..........Rs.30,000

(c) in relation to any other dealer............Rs. 1,00,000

Provided that if the Administrator is of opinion that having regard to the difficulty in maintaining accounts or for other sufficient cause the taxable quantum in respect of any class of dealers falling under clause (b) should be increased, the Administrator may, by notification in the Official Gazette, fix in respect of such class of dealers such taxable quantum, not exceeding rupees one lakh, as may be specified in the notification.

Explanation For the purposes of computation of taxable quantum under sub-section (7), the turnover of all sales effected by a dealer shall be taken into account irrespective of whether such sales are taxable under this Act or not.

(1) The tax payable by a dealer under this act shall be levied

(a) in the case of taxable turnover in respect of the goods specified in the First Schedule, at the rate of twelve paise in the rupee;

(b) in the case of taxable turnover in respect of the goods specified in the Second Schedule, at such rate not exceeding four paise in the rupee as the Central Government may, from time to time, by notification in the Official Gazette determine;

(c) in the case of taxable turnover in respect of any food or drink served for consumption in a hotel or restaurant or part thereof, with which a cabaret floor shows or similar entertainment is provided therein, at the rate of forty paise fn a rupee :

(d) in the case of taxable turnover in respect of any other goods, at the rate of seven paise in the rupee;

Provided that the Administratormay with the previous approval of the Central Government and by notification in the Official Gazette, add to or omit from, or otherwise amend, the First Schedule or the Second Schedule, either retrospectively or prospectively, and thereupon the First Schedule or as the case may be, the Second Schedule, shall be deemed to be amended accordingly:

Provided further that no such amendment shall be made retrospectively if it would have the effect of prejudicially affecting the interest of any dealer:

Provided also that in respect of any goods or class of goods, the Administrator is of the opinion that it is expedient in the interest of the general public so to do, he may, with the previous approval of the Central Government and by notification in the Official Gazette, direct that tax in respect of taxable turnover of such goods or class of goods shall, subject to such conditions as may be specified, be levied at such modified rate not exceeding the rate applicable under this section, as may be specified in the notification.

(2) For the purposes of this Act, "taxable turnover" means that part of a dealer's turnover during the prescribed period in any year which remains after deducting therefrom,

(a) his turnover during that period on

(i) sale of goods, the point of sale at which such goods shall be taxable is specified by the Administrator under section S and in respect of which due tax is shown to the satisfaction of the Commissioner to have been paid;

(ii) sale of goods declared tax-free under section 7;

(iii) sale of goods not liable to tax under section 8;

(iv) sale of goods which are proved to the satisfaction of the Commissioner to have been purchased within a period of twelve months prior to the date of registration of the dealer and subjected to tax under the Bengal Finance (Sales Tax) Act, 1941 (Bengal Act VI of 1941) as it was then in force, or under this act;

(v) sale to a registered dealer

(A) of goods of the class or classes specified in the certificate of such dealer, as being intended for use by him as raw materials in the manufacture in Delhi of any goods, other than goods specified in the Third Schedule or newspapers,

(1) for sale by him inside Delhi; or

(2) for sale by him in the course of inter-State trade or commerce, being a sale occasioning or effected by transfer of documents of title to such goods during the movement of such goods from Delhi; or

(3) for sale by him in the course of export outside India being a sale occasioning the movements of such goods from Delhi, or a sale effected by transfer of documents of title to such goods effected during the movement of such goods from Delhi, to a place outside India and after the goods have crossed the customs frontiers of India; or

(B) of goods of the class or classes specified in the certificate of registration of such dealer as being intended for resale by him in Delhi, or for sale by him in the course of Inter-State trade or commerce or in the course of export outside india in the manner specified in sub-item (2) or sub-item (3) of item (A), as the case may be; and

(C) of containers or other materials, used for the packing of goods, of the class orclasses specified in the certificate of registration of such dealer, other than goods specified in the Third Schedule, intended for sale or resale;

(vi) such other sales as are exempt from payment of tax under section 66 or as may be prescribed:

Provided that no deduction in respect of any sale referred to in sub-clause (iv) shall be allowed unless the goods, in respect of which deduction is claimed, are proved to have been sold by the dealer within a period of twelve months from the date of his registration and the claim for such deduction is included in the return required to be furnished by the dealer in respect of the said sale:

Provided further that no deduction in respect of any sale referred to in sub-clause (v) shall be allowed unless a true declaration duly filled and signed by the registered dealer to whom the goods are sold and containing the prescribed particulars in the prescribed form obtainable from the prescribed authority is furnished in the prescribed manner and within the prescribed time, by the dealer who sells the goods:

Provided also that where any goods are purchased by a registered dealerur for any of the purposes mentioned in sub-clause (v), but are not so utilised by him, the price of the goods so purchased shall be allowed to be deducted from the turnover of the selling dealer but shall be included in the taxable turnover of the purchasing dealer; and

(b) the tax collected by the dealer under this Act as such and shown separately in cash memoranda or bills, as the case may be.

Notwithstanding anything contained in the Act, the administrator may, by notification in the Official Gazette and subject to such conditions, if any, as may be specified therein, specify the point of sale at which any goods or class of goods may be. taxed, and on the issue of such notification, the points of sale in relation to any such goods or class of goods other than the point of sale so notified, shall be exempt from payment of tax under this Act:

Provided that no such exemption shall be allowed unless a true declaration duly filled and signed by the registered dealer by whom the goods are sold and containing the prescribed particulars in the prescribed form obtainable from the prescribed authority is furnished in the prescribed manner and within the prescribed time, by dealer who purchases the goods:

Provided further that the Administrator may, if he is of opinion that it is necessary in the public interest so to do, by notification in the Official Gazette, exempt, subject to such restrictions and conditions as may be specified therein, any dealer or class of dealers from furnishing declaration under the first proviso.

The burden of proving that in respect of any sale effected by a dealer he is not liable to pay tax under this Act, shall lie on him.

(1) No tax shall be payable under this Act on the sale of goods specified in the Third Schedule subject to the conditions and exceptions, if any, set out therein

(2) The Administrator may with the previous approval of the Central Government and by notification in the Official Gazette, add to, or omit from, or otherwise amend, the Third Schedule either retrospectively or prospectively, and thereupon the Third Schedule shall be deemed to be amended accordingly.

Nothing in this Act or the Rules made thereunder shall be deemed to impose, or authorise the imposition of a tax on any sale or purchase of any goods when such sale or purchase takes place

(i) in the course of inter-State trade or commerce; or

(ii) outside Delhi; or

(iii) in the course of the import of the goods into, or export of the goods out of, the territory of India.

Explanation Sections 3,4 and 5 of the Central Sales Tax Act, 1956 (74 of 1956) shall apply for determining whether or not a particular sale or purchase takes place in the manner indicated in clause (i), clause (ii) or clause (iii) of this section.

(1) For carrying out the purposes of this Act, the Administrator shall appoint a person to be the Commissioner of Sales Tax.

(2) To assist the Commissioner in the execution of his functions under this Act, the Administrator may appoint as many Additional Commissioner of Sales Tax, Sales Tax Officers and such other persons with such designations as the Administrator thinks necessary.

(3) The Commissioners shall have jurisdiction over the whole of Delhi and the other persons appointed under sub-section (2) shall have jurisdiction over such areas as the Commissioner may specify.

(4) The Commissioner and other persons appointed under sub-section (2) shall exercise such powers as may be conferred, and perform such duties as may be required by or under this Act.

Subject to such restrictions and. conditions as may be prescribed, the Commissioner may by order in writing delegate any of his powers under this Act except those under sub-section (3) of section 9 and sub-section (1) of section 52 to any person appointed under sub-section (2) of section 9:

Provided that the powers of the Commissioner under clauses (i) to (vi) (both inclusive) of sub-section (3) of section 41 shall not be delegated to any person lower in rank than that of a Sales Tax Officer, and those under sub-section (1) of section 49 shall not be delegated to any person other than an Additional Commissioner of Sales Tax appointed under subsection (2) of section 9.

(1) The Commissioner may, by order in writing, transfer any proceedings under any provision of this Act from any person appointed under sub-section (2) of section 9 to any other person so appointed whether or not such other person has jurisdiction in respect of the area to which such proceedings or class of proceedings relate, and the Commissioner may likewise transfer any such proceedings (including a proceeding already transferred under this section) from any such person to himself.

(2) The person to whom any proceeding is transferred under sub-section (1) shall proceed to dispose it of as if it had been initiated by himself.

(3) The transfer of a proceeding shall not render necessary the reissue of any notice already issued before such transfer and the person to whom the proceeding is transferred may, in his discretion, continue it from the stage at which it was left by the person from whom it was transferred.

Explanation For the purposes of this section, "proceedings" in relation to any person whose name is specified in any order issued thereunder, means all proceedings under this Act in respect of any year which may be pending on the date of such order or which may have been completed on or before such date, and includes also such proceedings which may be commenced after the date of such order in respect of any year.

(1) No peron shall be entitled to call in question the jurisdiction of any sales tax authority appointed under section 9, not being an appellate authority, after the expiry of ninety days from the date of receipt by that person of any notice under this Act issued by such sales tax authority.

(2) Any objection as to the jurisdiction of any such sales tax authority may be raised within the period aforesaid by submitting a memorandum to the authority concerned who shall refer the question to the Commissioner and the Commissioner shall after giving the person raising the objection a reasonable opportunity of being heard, make an order determining the question and his decision in this behalf shall be final.

(1) The Central Government shall, as soon as may be after the commencement of this Act, constitute an Appellate Tribunal consisting of one or more members, as it thinks fit, to exercise the powers and discharge the functions conferred on the Appellate Tribunal by or under this Act:

Provided that where the Appellate Tribunal consists of one member that member shall be a person who has held a civil judicial post for at least ten years or who has been a member of the Central Legal Service (not below Grade III) for at least three years or who has been in practice as an advocate for at least ten years, and where the Appellate Tribunal consists of more than one member, one such member shall be a person qualified as aforesaid.

(2) Where the number of members of the Appellate Tribunal is more than one, the Central Government shall appoint one of those members to be the Chairman of the Appellate Tribunal.

(3) Subject to the provisions of sub-section (1), the qualifications and other conditions of service of the member or members constituting the Appellate Tribunal and the period for which such member or members shall hold office, shall be such as may be determined by the Central Government.

(4) Any vacancy in the membership of the Appellate Tribunal shall be filled up by the Central Government as soon as practicable.

(5) Where the number of members of the Appellate Tribunal is more than one and if the members differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, but if the members are equally divided, the decision of the Chairman of the Appellate Tribunal thereon shall be final.

(6) Subject to the previous sanction of the Central Government, the Appellate Tribunal shall, for the purpose of regulating its procedure and disposal of its business, make regulations consistent with the provisions of this Act and the Rules made thereunder.

(7) The regulations made under sub-section (6) shall be published in the Official Gazette.

(8) The Appellate Tribunal shall, for the purpose of discharging its functions, have all the powers which are vested in the Commissioner under section 42 and any proceeding before the Appellate Tribunal shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purpose of section 196 of the Indian Penal Code (45 of 1860) and the Appellate Tribunal shall be deemed to be a civil Court for all the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974).

(1) No dealer shall, while being liable to pay tax under section 3, carry on business as a dealer unless he has been registered and possesses a certificate of registration.

(2) Every dealer required by sub-section (1) to be registered shall make an application for registration within such time, in such manner and to such authority, as may be prescribed.

(3) If the said authority is satisfied that the application is in order, it shall, in accordance with such rules as may be prescribed, register the applicant within the prescribed period and grant him a certificate of registration in the prescribed form which shall specify the goods or class of goods for the purposes of sub-clause (v) of clause (a) of sub-section (2) of section 4:

Provided that if the said authority is of opinion that the application is not in order, it shall, by an order passed within the said period and for reasons to be recorded in writing, reject the application:

Provided further that no goods or class of goods in respect of which the 11. Substituted by Act No. 38 of 1978 for "the firm who cancelled the constitution". [point of sale] has been specified by the Administrator under section 5 shall be specified in a certificate of registration, and where a notification is issued under that section subsequent to the grant of any certificate of registration in respect of any goods or class of goods specified in a certificate the said certificate shall be deemed to have been amended to omit the references to such goods or class of goods.

(4) For the removal of doubts, it is hereby declared that the goods or class of goods to be specified in a certificate of registration granted under sub-section (3) of this section or subsection (2) of section 16 shall not include goods referred to in sub-clause (i) or sub-clause (ii) of clause (a) of sub-section (2) of section 4.

(1) Any dealer, other than a dealer who deals exclusively in one or more classes of goods specified in the Third Schedule whose turnover during a year exceeds twenty-five thousand rupees may, notwithstanding that he may not be liable to pay tax under section 3, apply for registration under this section.

(2) The provisions of sub-sections (2), (3) and (4) of section 14 shall, as far as may be, apply in relation to registration of dealers under this section.

(3) Every dealer who has been registered under this section shall, for so long as his registration remains in force, be liable to pay tax under this Act.

(4) The registration of a dealer under this section shall be in for a period of not less than three complete years and shall remain in force thereafter unless cancelled under the provisions of this Act.

(1) Any person who intends to establish a business in Delhi for the purpose of manufacturing goods of a value exceeding thirty thousand rupees per year, may, notwithstanding that he is not required to be registered under section 14, apply for provisional registration in such manner and to such authority as may be prescribed.

(2) If the said authority, after making such inquiry as it may consider necessary, is satisfied as to the bona fide intention of the person making the application, it may, subject to such restrictions and conditions as it may impose, grant a provisional certificate of registration on such person furnishing such security as it may consider necessary and shall specify in such certificate the goods or class of goods for the purposes of sub-clause (v) of clause (a) of sub-section (2) of section 4.

(3) Every person who has been granted a provisional certificate of registration under this section shall, for so long as such certificate is in force, be liable to pay tax under this Act.

(4) A provisional certificate of registration granted under this section shall be in force for such period as may be specified therein.

(5) The authority prescribed under sub-section (1) may, on application made in this behalf in the prescribed manner and subject to such restrictions and conditions as it may impose, extend, from time to time, the period specified in the provisional certificate of registration.

(6) The provisions of section 18 shall, so far as may be, apply in relation to security required to be furnished under sub-section (2) of this section.

(7) If a person, who has been granted a provisional certificate of registration under this section, fails without sufficient cause to establish a business within the period specified in such certificate or fails to comply with any of the restrictions or conditions subject to which such certificate was granted, he shall be liable to pay a penalty equal to one and a half times the amount of tax which would have been payable had he not been so registered under this section.

(1) No dealer shall, while being liable to pay tax under subsection (5) of section 3, carry on business as adealer unless he has obtained a special certificate of registration

(2) Every dealer required to be registered under sub-section (1) shall make an application for registration within such time, in such manner and to such authority, as may be prescribed.

(3) If the said authority is satisfied that the application is in order, it shall, in accordance with such rules as may be prescribed, grant a special certificate of registration to the applicant in the prescribed form:

Provided that the said authority shall not specify in any such certificate the goods or class of goods for the purpose of sub-clause (v) of clause (a) of sub-sectin (2) of section 4.

(1) The Commissioner may, if it appears to him to be necessary so to do for the proper realisation of the tax, composition money or other dues payable under this act or for the proper custody and use of the forms referred to in the second proviso to clause (a) of sub-section (2) of section 4, or the first proviso to section 5, as the case may be, impose, for reasons to be recorded in writing as a condition of the grant of the certificate of registration under section 14, section 15 or section 17 to a dealer, or of the continuance in effect of such certificate granted to any dealer, a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security or, as the case may be, such additional security as may be so specified, for all or any of the aforesaid purposes

(2) No dealer shall be required to furnish any security or additional security under subsection(1) unless he has been given an opportunity of being heard and the amount of security or additional security that may be required to be furnished, shall,

(a) in the case of a dealer liable to pay tax under sub-section (2) of section 3 who has applied for the grant of a certificate of registration under section 14, be such amount as the Commissioner may, having regard to the nature and size of the business of such dealer, determine for the payment the tax for which the dealer may be or become liable under this Act;

(b) in a case where security is to be given for the proper custody and use of the forms referred to in sub-section (1), be the amount of tax determined by the Commissioner which is likely to be saved by a dealer by the issue of such forms;

(c) in any other case, not exceeding the tax payable, in accordance with for the estimate of the Commissioner on the taxable turnover of the dealer, for the year in which such security or additional security is required to be furnished.

(3) Where the security or additional security furnished by a dealer is in the form of a surety bond and the surety dies or becomes insolvent, the dealer shall, within thirty days of the occurrence of such event, inform the authority granting the certificate of registration and shall, within ninety days of such occurrence, execute a fresh surety bond.

(4) The Commissioner may by order, for good and sufficient cause, and after giving the dealer an opportunity of being heard, forfeit the whole or any part of the security by a dealer.

(5) Where, by reason of an order under sub-section (4), the security furnished by any dealer is forfeited in whole or is rendered insufficient, he shall furnish a fresh security of the requisite amount or, as the case may be, shall make up the deficiency in such manner and within such period as may be specified in the order.

(1) The Commissioner may, after considering any information furnished under this Act or otherwise received and after making such inquiry as he may deem fit, amend from time to time any certificate of registration

(2) An amendment of the certificate of registration made under sub-section (1) shall take effect:

(a) in the case of a change in the name, ownership or place of business, or opening of a new place of business, from the date of the contingency which necessitates the amendment whether or not information in that behalf is furnished within time prescribed under Section 40;

(b) in the case of any addition or modification in the description of any goods or class of goods in the certificate of registration from the date of contingency if information in that behalf is furnished within the time prescribed under Section 40 and from the date of receipt of request for such addition or modification by the Commissioner, in any other case;

(c) in the case of deletion of any goods or class of goods from the date of order of deletion:

Provided the Commissioner shall before amending on his own motion a certificate of registration, give the dealer affected by such amendment a reasonable opportunity of being heard:

Provided further that where in consequence of a change in the ownership of a business the liability to pay tax of a dealer ceases, the amendment of the certificate of registration shall take from the date on which information in respect of such change is furnished under Section 40.

(3) Any amendment of a certificate of registration under this section shall be without prejudice to any liability for tax or penalty imposable prosecution for an offence under this Act.

(4) For the removal of doubts, it is hereby declared that where a registered dealer

(a) effects a change in the name of his business; or

(b) is a firm and there is a change in the constitution of the firm without dissolution thereof; or

(c) is a trustee of a trust and there is a change in the trustees thereof; or

(d) is a guardian of a ward and there is a change in the guardian; or

(e) is a Hindu undivided family and the business of such family is converted into a partnership business with all or any of the coparceners as partners thereof, then, merely by person of any of the circumstances aforesaid, it shall not be necessary for the dealer, or 11. Substituted by Act No. 38 of 1978 for "the firm who cancelled the constitution". [the firm which changed the constitution] or the new trustees, or the new guardian, or as the case may be, the partners of such partnership business, to apply for a fresh certificate of registration and on information being furnished in the manner required by Section 40 by the certificate registration shall be amended.

(1) Where

(a) any business in respect of which a certificate of registration has been granted to a dealer under this act, is discontinued; or

(b) in the case of transfer of business by a dealer, the transferee already holds a certificate of registration under this Act; or

(c) a dealer has ceased to be liable to pay tax under this Act, The Commissioner may cancel the certificate of registration of such dealer or the transferor, as the case may be, from such date as may be specified by him:

Provided that in a case referred to in clause (a) or clause (b), the certificate of registration shall be deemed to be operative with effect from the date of discontinuance or transfer of the business, as the case may be, and in a case referred to in clause (c), from the date on which the dealer's liability to pay tax has ceased, notwithstanding the fact that the order of cancellation is passed or that the particulars of the dealer regarding cancellation are published, as required by section 65, in the Official Gazette, after the aforesaid date:

Provided further that where a dealer has failed to furnish information regarding discontinuance of his business as required by section 40, the Commissioner shall before cancelling the certificate from any specified date, publish in the Official Gazette, a notice of his intention so to do for the information of the dealer and shall hear objections, if any, of the dealer before passing the order.

(2) A dealer registered under section 15 may, subject to the provisions of sub-section (4) of that section, apply in the prescribed manner not later than six months before the end of a year to the Commissioner for cancellation of his certificate of registration and the Commissioner shall, unless the dealer is liable to pay tax under section 3, cancel the certificate of registration accordingly, and such cancellation shall take effect from the end of the year.

(3) Notwithstanding anything contained in sub-section (1) and (2), the Commissioner may at any time for reasons to be recorded in writing and after giving the dealer an opportunity of being heard, cancel the certificate of registration held by such dealer from such date as the Commissioner may specify in this behalf

(a) if the dealer has failed to pay any tax (including any penalty) due from him under any provisions of this Act; or

(b) if the dealer holds or accepts or furnishes or causes to be furnished a declaration for the purposes of sub-clause (v) of clause (a) of sub-section (2) of section 4 or section 5 which he knows or has reason to believe to be false; or

(c) if the dealer who has been required to furnish the security under the provisions of section 18 has failed to furnish such security; or

(d) if the dealer contravenes or has contravened any of the provisions of this Act;or

(e) if the dealer has been convicted of an offence under this Act or under the Bengal Finance (Sales Tax) Act, 1941 (Bengal Act VI of 1941) as then in force in Delhi; or

(f) if there is any other reason which in the opinion of the Commissioner warrants such cancellation.

(4)

(a) If an order of cancellation passed under sub-section (3) is set aside as a result of an appeal or other proceeding under this act, the certificate of registration of the dealer shall be restored and he shall be liable to pay tax as if his certificate had not been cancelled.

(b) If any dealer whose certificate of registration has been restored under clause (a) satisfies the Commissioner that tax has been paid by such dealer on sale of goods made to him during the period his certificate of registration was inoperative which but for the cancellation of such certificate he would not have paid, then the amount of such tax shall be adjusted or refunded in such manner as may be prescribed.

(5) Every dealer who applies for cancellation of his registration shall surrender with his application the certificate of registration granted to him and every dealer whose registration is cancelled otherwise than on the basis of his application shall surrender the certificate of registration within seven days of the date of commencement to him of the order of cancellation.

(6) If a dealer fails to surrender his certificate of registration as provided in sub-section (5), the Commissioner may, by an order in writing and after giving the dealer an opportunity of being heard, direct that the dealer shall pay, by way of penalty, a sum not exceeding twenty- five rupees for every day of default.

(7) The cancellation of a certificate of registration shall not affect the liability of any person to pay tax due for any period prior to the date of such cancellation, whether such tax is assessed before the date of cancellation but remains unpaid or is assessed thereafter notwithstanding that he is not liable to pay tax under this Act.

(8) Where by any order passed under this Act, it is found that any person registered as a dealer ought not to have been so registered, then notwithstanding anything contained in this Act, such person shall be liable to pay tax for the period commencing with the date of his registration and ending with the date of such order, as if he were a dealer.

(1) Tax payable under this Act shall be paid in the manner hereinafter provided at such intervals as may be prescribed.

(2) Every registered dealer and every other dealer who may be required so to do by the Commissioner by notice served in the prescribed manner shall furnish such returns of turnover by such dates and to such authority as may be prescribed.

(3) Every registered dealer required to furnish returns under sub-section (2) shall pay into Government Treasury of the Reserve Bank of India or in such other manner as may be prescribed, the full amount of tax due from him under this Act according to such return and shall where such payment is made into a Government Treasury or the Reserve Bank of India furnish alongwith the return a receipt from such Treasury or Bank showing the payment of such amount.

(4) If any registered dealer discovers any mistake or error in any return furnished by him, he may at any time, before the expiry of three months next following the last date prescribed for furnishing of the return, furnish a revised return, and if the revised return shows a higher amount of tax to be due than was shown in the original return, it shall be accompanied by a receipt showing payment in the manner provided in sub-section (3) of the excess amount.

(5) Every return under this section shall be signed and verified

(a) in the case of, individual, by the individual himself, and where the individual is absent from India by the individual concerned or by some person duly authorised by him in this behalf and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on this behalf;

(b) in the case of a Hindu undivided family, by a karta, and where the karta is absent from India or mentally incapacitated from attending to his affairs, by any other adult member of such family;

(c) in the case of a company or local authority, by the principal officer thereof;

(d) in the case of a firm, by any partner there of not being a minor;

(e) in the case of any other association, by any member of the association or the principal officer thereof; and

(f) in the case of any other person, by that person or by some person competent to act on his behalf.

(6) For the purpose of sub-section (5) of this section and Section 59 the expression "principal officer" shall have the meaning assigned to it under clause (35) of Section 2 of the Income-tax Act, 1961 (43 of 1961).

(1) No person who is not a registered dealer shall collect in respect of any sale of goods by him in Delhi any amount by way of tax under this Act, and no registered dealer shall make any such collection except in accordance with this Act and the rules made thereunder.

(2) Notwithstanding anything contained in sub-section (1) a dealer who has been permitted by the Commissioner to make a lump sum payment under Section 29 shall not collect any sum by way of tax on the sale of goods if made during the period to which such lump sum payment relates.

(1) The amount of tax due from a registered dealer shall be assessed separately for each year during which he is liable to pay the tax:

Provided that when such dealer fails to furnish a return relating to any period of a year by the prescribed date, the Commissioner may, if he thinks fit assess the tax due from such dealer separately for that period or any other period of such year:

Provided further that the Commissioner may, subject to such conditions as may be prescribed and for reasons to be recorded in writing, assess the tax due from any dealer for a part of a year.

(2) If the Commissioner is satisfied that the returns furnished in respect of any period are correct and complete, he shall assess the amount of tax due from the dealer on the basis of such returns.

(3)

(a) If the Commissioner is not satisfied that the returns furnished in respect of any period are correct and complete, and he thinks it necessary to require the presence of the dealer or the production of further evidence, he shall serve on such dealer in the prescribed manner a notice requiring him on a date and at a place specified therein either to attend and produce or cause to be produced all evidence on which such dealer relies in support of his returns or to produce such evidence as is specified in the notice.

(b) On the date specified in the notice, or as soon as may be thereafter, the Commissioner shall, after considering all the evidence which may be produced, assess the amount of tax due from the dealer.

(4) If a dealer fails to comply with the terms of any notice issued under sub-section (3), the Commissioner shall assess to the best of his judgement the amount of tax due from him.

(5) If a dealer fails to furnish returns in respect of any period by the prescribed date, the Commissioner shall, after giving the dealer a reasonable opportunity of being heard, assess to the best of his judgment the amount of tax, if any, due from him.

(6) If, upon information which has come into his possession, the Commissioner is satisfied that any dealer who has been liable to pay tax under this Act in respect of any period, has failed to get himself registered under Section 14 or Section 17, as the case may be, the Commissioner shall proceed in such manner as may be prescribed to assess to the best of his judgment the amount of tax due from the dealer in respect of such period and all subsequent periods and in making such assessment shall give the dealer a reasonable opportunity of being heard, and the Commissioner may, if he is satisfied that the default was made without reasonable cause, direct that the dealer shall pay, by way of penalty, in addition to the amount of the tax so assessed, a sum not exceeding twice that amount.

(7) No assessment under the provisions of sub-section (1) to (5) shall be made after the expiry of four years, and no assessment under the provisions of sub-section (6) shall be made after the expiry of six years from the end of the years in respect to which part of which tax is assessable:

Provided that where such assessment is made in consequence of or to give effect to, any order of an appellate or revisional authority or of a court, the period of four years or six years, as the case may be, shall be reckoned from the date of such order and further that the provisions of sub-section (1) of section 24 regarding time limit for service of notice shall not apply for assessment made under this proviso.

(8) Any assessment made under this section shall be without prejudice to any prosecution for an offence under this Act.

(1) Where after a dealer has been assessed under Section 23 for any year or part thereof, the Commissioner has reason to believe that the whole or any part of the turnover of a dealer in respect of any period has escaped assessment to tax or has been under-assessed or has been assessed at a rate lower than the rate at which it is assessable, or any deduction has been wrongly made therefrom, the Commissioner may

(a) within six years from the date of final order of assessment, in a case where the dealer has concealed, omitted or failed to disclose fully the particulars of such turnover; and

(b) within four years from the date of final order of assessment, in any other case, serve a notice on the dealer and after giving the dealer an opportunity of being heard and making such inquiry as he considers necessary, proceed to determine to the best of his judgment, the amount of tax due from the dealer in respect of such turnover, and the provisions of this Act shall, so far as may be, apply accordingly.

Explanation For the purpose of this section, production before the Commissioner of account books or other evidence from which material evidence could with due diligence have been discovered by the Commissioner will not necessarily amount to disclosure within the meaning of this section

(2) No order of assessment, reassessment or recomputation shall be made under sub- section (1), after

(a) the expiry of four years, or as the case may be, six years as specified in sub-section (7) of Section 23; or

(b) the expiry of one year from the date of service of notice under sub-section (1), whichever is later.

(1) The amount of tax

(a) due where returns have been furnished without the receipt showing full payment thereof; and

(b) assessed, reassessed or re-computed for any period under section 23 or section 24, less the amount, if any, already paid by the dealer in respect of the said period, shall together with any penalty that may be directed to be paid under any of the provisions of this section, sub-section (6) of section 23, section 55, section 56 or section 57 be paid by the dealer or the person liable therefor into a Government Treasury or the Reserve Bank of India or in such other manner as may be prescribed within thirty days from the date of service of notice of demand issued by the Commissioner for this purpose:

Provided that where the Commissioner has reason to believe that it will be detrimental to revenue if the full period of thirty days aforesaid is allowed, he may direct that the sum specified in the notice of demand shall be paid within such period being a period less than the period of thirty days aforesaid, as may be specified by him in that notice.

(2) On an application made before the expiry of the due date under sub-section (1), the Commissioner may, in respect of any particular dealer or person and for reasons to be recorded in writing, extend the time for payment or allow payment by instalments or grant stay, subject to such conditions as he may think fit to impose in the circumstances of the case.

(3) If the amount of tax and penalty, if any, is not paid within the time specified in subsection (1) or extended under sub-section (2), as the case may be, the dealer or the person liable therefor shall be deemed to be in default in respect of that amount.

(4) In a case where payment by instalments is allowed under sub-section (2) and the dealer or the person liable for such payment commits default in paying any one of the instalments within the time fixed under that sub-section, the dealer or the person aforesaid shall be deemed to be in default in respect of the whole of the amount then outstanding and the other instalment or instalments shall be deemed to have been due on the same date as the instalment actually in default.

(5) When a dealer or a person is in default or is deemed to be in default in making payment of tax and penalty, if any, he shall, in addition to the amount of arrears payable under the foregoing sub-sections, be liable to pay, by way of penalty, an amount which in the case of a continuing default may be increased, from time to time, so however, that the total amount of penalty does not exceed the amount in arrears:

Provided that before levying any such penalty, the dealer or the person aforesaid shall be given a reasonable opportunity of being heard.

(6) Whereas a result of any final order amount of tax and penalty, if any, with respect to the default, in the payment of which the penalty was levied, has been wholly reduced, the penalty levied shall be refunded.

(7) Any amount of tax or penalty in respect of which a dealer or person is in default, or any composition money due under section 29 or Section 54 which remains unpaid, shall be recoverable as an arrear of land revenue:

Provided that where security, other than in the form of surety bond, has been furnished by a dealer under sub-section (2) or section 16 or section 18, the Commissioner may, for good and sufficient reasons in writing realise any amount of tax or penalty or compasion money remaining unpaid as aforesaid or pan thereof forfeiture or the whole or any part of the security.

Where any notice of demand in respect of any tax or penalty or any other amount payable under this Act (hereafter in this section referred to as "government dues") is served upon any dealer, and any appeal, revision application or other proceeding is filed or taken in respect of such government dues, then,

(a) where such government dues are enhanced in such appeal, revision other proceeding, the Commissioner shall serve or upon the dealer another notice of demand only in respect of the amount by which such government dues are enhanced and any recovery proceedings in relation to such government dues as are covered by the notice of demand served upon him before the disposal of such appeal, revision application or proceeding may, without the service of any fresh notice of demand, be continued from the stage at which such proceedings stood immediately before such disposal;

(b) where such government dues are reduced in such appeal, revision or proceeding

(i) it shall not be necessary for the Commissioner to serve upon the dealer a fresh notice of demand;

(ii) the Commissioner shall give intimation of such reduction to him to and the appropriate authority with whom recovery proceedings are pending;

(iii) any recovery proceedings initiated on the basis of the notice of demand served upon him before the disposal of such appeal, revision application or proceeding may be continued in relation to the amount so reduced from the stage at which such proceedings stood immediately before such disposal.

(1) If any dealer fails to pay the tax due as required by sub-section (3) of section 21, he shall, in addition to the tax (including any penalty) due, be liable to pay simple interest on the amount so due at one per cent per month from the date immediately following the last date for the submission of the return under sub-section (2) of the said section for a period of one month, and at one and a half per cent per month thereafter for so long as he continues to make default in such payment or till the date of completion of assessment under section 23, whichever is earlier.

(2) When a dealer or a person is in default or is deemed to be in default in making the payment of tax, he shall, in addition to the amount payable under section 23 or Section 24, be liable to pay simple interest on such amount at one per cent per month from the date of such default for a period of one month, and at one and a half per cent per month thereafter for so long as he continues to make default in the payment of the said amount.

(3) Where as a result of any final order the amount of tax (including any penalty due or in default is wholly reduced, the amount of interest, if any, paid shall be refunded, or if such amount is varied, the interest due shall be calculated accordingly :

Provided that where any amount of tax payable is enhanced by any such order, interest shall be payable on the amount by which the tax is enhanced after the expiry of a period of three months from the date of the order:

Provided further that where the realisation of any amount remains stayed by the order of any court or authority and such order is subsequently vacated, interest shall be payable also for any period during which such order remained in operations.

(4) The interest payable under this section shall be deemed to be tax due under this Act.

(1) Notwithstanding anything contained in any law or contract to the contrary, the Commissioner may, at any time or from time to time, by notice in writing a copy of which shall be forwarded to the dealer at his last known address, require

(a) any person whom any amount of money is due, or may become due, to a dealer on whom notice has been served under sub-section (1) of Section 25, or

(b) any person who holds or may subsequently hold money for or on account of such dealer, to pay to the Commissioner, either forthwith upon the money becoming due or being held or within the time specified in the first mentioned notice (but not before the money becomes due or is held as aforesaid) so much of the money as is sufficient to pay the amount due by the dealer in respect of the arrears of tax and penalty under this Act, or the whole of the money when it is equal to or less than that amount.

Explanation For the purposes of this sub-section, the amount of money due to a dealer from, or money held for or on account of a dealer by any person, shall be calculated by the Commissioner after deducting therefrom such claims (if any) lawfully subsisting, as may have fallen due for payment by such dealer to such person.

(2) The Commissioner may amend or revoke any such notice or extend the time for making any payment in pursuance of the notice.

(3) Any person making any payment in compliance with a notice under this section shall be deemed to have made the payment under the authority of the dealer, and the receipt thereof by the Commissioner shall constitute a good and sufficient discharge of the liability of such person to the extent of the amount specified in the receipt.

(4) Any person discharging any liability to the dealer after receipt of the notice referred to in this section, shall be personally liable to the Commissioner to the extent of the liability discharged or to the extent of the liability of dealer for tax and penalty, whichever is less.

(5) Where a person to whom a notice under this section is sent, proves to the satisfaction of the Commissioner that a sum demanded or any part thereof is not due to the dealer or that he does not hold any money for or on account of the dealer, then, nothing contained in this section shall be deemed to require such person to pay any such sum or part thereof, as the case may be, to the Commissioner.

(6) Any amount of money which the aforesaid person is required to pay to the Commissioner, or for which he is personally liable to the Commissioner under this section shall, if it remains unpaid, be recoverable as an arrear of land revenue.

(7) The Commissioner may apply to the court in whose custody there is money belonging to the dealer for payment to him of the entire amount of such money or if it is more than the tax and penalty, if any, due an amount sufficient to discharge such tax and the penalty.

The Commissioner may, in such circumstances and subject to such conditions as may be prescribed, permit any dealer to pay in lieu of the amount of tax payable by him under the provisions of this Act, a lump sum determined in the prescribed manner, by way of composition.

(1) If any person satisfies the Commissioner that the amount of tax paid by him or on his behalf for any year exceeds the amount payable by him under this Act for that year, he shall, on making claim in the prescribed form and verified in the prescribed manner, be entitled to refund of the excess either by cash payment or at his option by deduction of such excess from the amount of tax and penalty (if any) due in respect of any other period:

Provided that the Commissioner shall first apply such excess towards the recovery of amount in respect of which a notice under Section 25 has been issued and shall then refund the balance, if any.

Explanation When no assessment is made, the due tax paid under section 21 by the dealer shall be deemed to be the tax payable under this Act.

(2) Where on account of death, incapacity, insolvency, liquidation or other cause a person is unable to claim or receive any refund due to him, his legal representative or the trustee or guardian or receiver, as the case may be, shall be entitled to claim or receive such refund for the benefit of such person or his estate.

(3) No claim for refund under sub-section (1) shall be allowed unless it is made within a period of twelve months from the date of the order giving rise to a claim for such refund, and the Commissioner shall, except as otherwise provided in this Act, refund any amount which becomes due to a dealer in the prescribed manner:

Provided that the Commissioner may allow a claim for refund to be made after the expiry of the said period but not later than twelve months from such expiry, if he is satisfied that there was sufficient cause for not making such claim within that period.

(4) Where an amount required to be refunded by the Commissioner to any person as a result of any order passed in appeal or other proceedings under this Act is not so refunded to him within ninety days from the date of his claim under sub-section (3), such person shall be entitled to be paid simple interest on such amount at one per cent per month from the date immediately following the expiry of the period of ninety days for a period of one month and at one and a half per cent per month, thereafter for so long as the refund is not made.

Explanation If the delay in making the refund during any of the periods referred to in this sub-section is attributable to the person makeing the claim, whether wholly or in part, the period of the delay attribute to him shall be excluded from the period for which interest is payable.

(5) Where any question arises as to the period to be excluded for the purposes of calculation of interest under sub-section (4), such question shall be determined by the Commissioner whose decision thereon shall be final.

(6) Where an order giving rise to a refund is the subject-matter of an appeal or further proceeding or where any other proceeding under this Act is pending and the Commissioner is of opinion that the grant of the refund is likely to adversely affect the revenue, the Commissioner may with hold the refund till such time as the Commissioner may determine.

(7) In any claim for refund, it shall not be open to the dealer to question the correctness of any assessment or other matter decided which has become final and conclusive or ask for a review of the same and the dealer shall not be entitled to any relief on such claim except refund of tax wrongly paid or paid in excess.

(8) Any tax levied and collected under this Act in respect of sale in Delhi of any declared goods which are subsequently sold in the course of inter-State trade or commerce, shall be reimbursed to the person making the sale in the course of inter-State trade or commerce, in such manner and subject to such conditions as may be prescribed.

Explanation For the purpose of sub-section (8), "declared goods" means goods declared by section 14 of the Central Sales Tax Act, 1956 to be of special importance in inter- State trade or commerce.

(1) Where the Commissioner is satisfied that delay beyond the prescribed period has occurred in the grant of a certificate of registration to a dealer and that such delay was not wholly due to any fault, omission or negligence on the part of the dealer, the amount of tax, if any, paid on sales of goods made to such dealer which would not have been payable but for the delay in the grant of a certificate of registration as aforesaid, shall be adjusted against any amount payable by the dealer under this Act:

Provided that

(a) in case the amount of tax so paid by the dealer exceeds his liability to pay any amount under this Act the adjustment shall be made to the extent of such liability and the balance shall be refunded to the dealer; and

(b) in case there is no liability to pay amount under this Act, the entire amount of tax paid shall be refunded to the dealer:

Provided further that the dealer shall not be entitled to any such adjustment or refund in respect of the goods which are not specified in the certificate of registration granted to him.

(2) No application for adjustment or refund of tax under this section shall be entertained unless it is made within three months from the date on which a certificate of registration is granted to the dealer.

(1) Where a dealer, liable to pay tax under this act, transfers his business in whole or in part, by sale, gift, lease, leave or licence, hire or in any other manner whatsoever, the dealer and the person to whom the business is so transferred shall jointly and severally be liable to pay the tax (including any penalty) due from the dealer up to the time of such transfer, whether such tax (including any penalty) has been assessed before such transfer, but has remained unpaid or is assessed thereafter.

(2) Where the transferee or the lessee of a business referred to in sub-section (1) carries on such business either in his own name or in some other name, he shall be liable to pay tax on the sale of goods effected by him with effect from the date of such transfer and shall, if he is an existing dealer apply within the prescribed time for amendment of his certificate of registration.

(1) Every person

(a) who is a liquidator of any company which is being wound up whether under the orders of a court or otherwise or

(b) who has been appointed the receiver of any assets of a company (hereinafter referred to as the "liquidator"). shall, within thirty days after he has become such liquidator, give notice of his appointment as such to the Commissioner.

(2) The Commissioner shall, after making such inquiries or calling for such information as he may deem fit, notify the liquidator within three months from the date on which he received notice of the appointment of the liquidator, the amount which, in the opinion of the Commissioner, would be sufficient to provide for any tax (including any penalty) which is then, or is likely thereafter to become, payable by the company.

(3) The liquidator shall not part with any of the assets of the company or the properties in his hand until he has been notified by the Commissioner under sub-section (2) and on being so notified, the liquidator shall set aside an amount equal to the amount notified and, until he so sets aside such amount, he shall not part with any of the assets of the company or the properties in his hand:

Provided that nothing contained in this sub-section shall debar the liquidation from parting with such assets or properties in compliance with any order of a court or for the purpose of the payment of the tax and penalty, if any, payable by the company under this Act or for making any payment to secured creditors whose debts are entitled under law to priority of payment over debts due to Government on the date of liquidation of for meeting such costs and expenses of the company as are in the opinion of the Commissioner reasonable.

(4) If the liquidator fails to give notice in accordance with sub-section (1) or fails to set aside the amount as required by sub-section (3) or parts with any assets of the company or the properties in his hand in contravention of the provisions of that sub-section, he shall be personally liable for the payment of the tax and penalty, if any, which the company would be liable to pay under this Act:

Provided that if the amount of any tax and penalty, if any, payable by the company is notified under sub-section (2), the personal liability of the liquidator under this sub-section shall be to the extent of such amount.

(5) Where there are more liquidators than one, the obligation and liabilities attached to the liquidator under this section shall attach to all liquidators jointly and severally.

(6) When any private company is wound up and tax and penalty, if any, assessed under this act on the company for any period, whether before or in the course of or after its liquidation, cannot be recovered, then every person who was a director of the private company at any time during the period for which the tax is due, shall be jointly and severally liable for the payment of such tax and penalty, if any, unless he proves to the satisfaction of the Commissioner that non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the company.

(7) The provisions of this section shall have effect notwithstanding anything to the contrary contained in any other law for the time being in force.

(8) For the purposes of this section, the expression company and "private company" shall have the meanings respectively assigned to them under clause (i) and (iii) of sub-section (1) of section 3 of the Companies Act, 1956 (1 of 1956).

Notwithstanding any contract to the contrary, where any firm is liable to pay tax (including any penalty) under this Act, the firm and each of the partners of the firm shall be jointly and severally liable for such payment:

Provided that where any such partner retires from the firm, he shall intimate the date of his retirement to the Commissioner by a notice in that behalf in writing and he shall be liable to pay tax (including any penalty) remaining unpaid at the time of his retirement and any tax (including any penalty) due up to the date of his retirement though unassessed on that date:

Provided further that if no such intimation is given within fifteen days from the date of retirement, the liability of the partner under the first proviso shall continue until the date on which such intimation is received by the Commissioner.

Where the business in respect of which tax is payable under this Act is carried on by, or is in charge of any guardian, trustee or agent of a minor or other incapacitated person on his behalf and for the benefit of such minor or other incapacitated person, the tax (including any penalty) shall be levied upon and recoverable from such guardian trustee or agent, as the case may be, in like manner and to the same extent as it would be assessed upon and recoverable from any such minor or other incapacitated person, if he were of full age and of sound mind and if he were conducting the business himself, and all the provisions of this act shall, so far as may be, apply accordingly.

Where the estate or any portion of the estate of a dealer owning a business in respect of which tax is payable under this act is under the control of the Court of Wards, the Administrator-General, the Official Trustee or any receiver or manager (including any person, whatever be his designation, who in fact manages the business) appointed by or under any order of a court, the tax (including any penalty) shall be levied upon and be recoverable from such Court of Wards, Administrator-General, Official Trustee, receiver or manager in like manner and to the same extent as it would be assessable upon and be recoverable from the dealer if he were conducting the business himself: and all the provisions of this Act shall, so far as may be, apply accordingly.

(1) Where a dealer is a firm or an association of persons or a Hindu undivided family, and such firm, association or family has discontinued business

(a) the tax payable under this Act, by such firm, association or family up to the date of such discontinuance may be assessed as if no such discontinuance had taken place: and

(b) every person who was at the time of such discontinuance a partner of such firm, or a member of such association or, family, shall notwithstanding such discontinuance, be liable jointly and severally for the payment of tax assessed and penalty imposed and payable by such firm, association or family, whether such tax (including any penalty) has been assessed prior to or after such discontinuance, and subject as aforesaid, the provisions of this Act, shall, so far as may be, apply as if every such person or partner or member were himself a dealer:

Provided that where the partner of a firm liable to pay such tax (including any penalty) dies, the provisions of sub-section (4) shall, so far as may be, apply.

(2) Where achange has occurred in the constitution of a firm or association, the partners or members of the firm or association as it existed before and as it exists after its reconstitution, shall, without prejudice to the provisions of section 34, jointly and severally be liable to pay tax (including any penalty) due from such firm or association for any period before its reconstitution.

(3) The provisions of sub-section (1) shall, so far as may be, apply where the dealer, being a firm or association of persons is dissolved or where the dealer, being a Hindu undivided family, has effected partition with respect to the business carried on by it and accordingly references in that sub-section to discontinuance shall be construed as references to dissolution or, as the case may be, to partition.

(4) Where a dealer liable to pay tax under this Act dies, then

(a) if a business carried on by the dealer is continued after his death by his legal representative or any other person, such legal representative or other person, shall be liable to pay the tax (including any penalty) due from the dealer under this Act, whether such tax( including any penalty) has been assessed before his death but has remained unpaid, or is assessed after his death;

(b) if the business carried on by the dealer is discontinued after his death, his legal representative shall be liable to pay out of the estate of the deceased, to the extent the estate is capable of meeting the charge, the tax (including any penalty) due from the dealer under this Act, whether such tax (including any penalty) has been assessed before his death but has remained unpaid, or is assessed after his death; and the provisions of this Act shall, so far as may be, apply to such legal representative or other person as if he were the dealer himself.

Explanation For the purposes of this section and section 40, "legal representative" has the meaning assigned to it in clause (11) of Section 2 of the Code of Civil Procedure, 1908 (5 of 1908).

(1) Every dealer liable to pay tax under this Act, and every other dealer on whom a notice has been served to furnish returns under sub-section (2) of Section 21 shall keep at his place of business a true account of the value of goods bought and sold by him, and if the Commissioner considers that such account is not sufficiently clear and intelligence to enable him to make a proper check of the returns referred to in that sub-section, he may require such dealer by notice in writing to keep such accounts (including records of purchases and sales) as may be specified therein.

(2) The Commissioner may, by notification in the Official Gazette, direct any class of registered dealers generally to keep accounts (including records of purchases and sales) as may be specified in the notification subject to such conditions and restrictions as may be prescribed.

If a registered dealer

(a) sells goods to another registered dealer, or

(b) makes sales in the course of inter-State trade or commerce, or

(c) sells any goods exceeding ten rupees in value in any one transaction to any other person,

he shall issue to the purchaser a bill or cash memorandum serially numbered, signed and dated by him or his servant, manager or agent and showing therein his name and address and such other particulars as may be prescribed and he shall keep a duplicate or copy of such bill or cash memorandum duly signed and dated and preserve it for a period of not less than five years from the end of the year unless any proceedings in respect of that year are pending in which case they shall be preserved till the final decision in those proceedings.

Provided that if in respect of any goods or class of goods or any dealers or class of dealers, the Administrator is of opinion that it is not practicable to issue any bills or cash memoranda for the sale of goods exceeding ten rupees in value in any one transaction to any other person, he may, by notification in the Official Gazette,

(i) specify such amount exceeding ten rupees in value as the amount for the issue of such bills or cash memoranda;

(ii) exempt such goods or class of goods or dealers or class of dealers from the operation of this section.

If any dealer to whom the provisions of sub-section (2) of section 21 apply

(a) sells or otherwise disposes of his business or any part of his business or any place of business, or effects or comes to know of any other change in the ownership of the business; or

(b) discontinues his business or changing his place of business or warehouse, or opens a new place of business; or

(c) changes the name or nature of his business or effects any change in the goods or class of goods in which he carries on his business and which is or are specified in his certificate of registration; or

(d) enters into partnership or other association in regard to his business. he shall within the prescribed time, inform the prescribed authority accordingly, and if any such dealer dies, his legal representative shall in like manner inform the said authority.

(1) The Commissioner may, subject to such conditions as may be prescribed, require any dealer

(a) to produce before him such books of accounts, registers or documents,

(b) to furnish such information relating to stock of goods of, purchases, sales or deliveries of goods by, the dealer or any other as information relating to his business, may be deemed necessary, for the purposes of this Act.

(2)

(a) All books of accounts, registers and documents relating to the stock of goods of, or purchases, sales and deliveries of goods by any dealer, and

(b) All goods kept in any place of business or warehouse of any dealer, shall at all reasonable times be open to inspection by the Commissioner and the Commissioner may take or cause to be taken such copies or extracts of the said books of account, registers or documents and such inventory of the goods found as appear to him necessary for the purposes of this Act.

(3) Where the Commissioner, upon information in his possession or otherwise, has reasonable grounds to believe that

(a) any person to whom a notice under this Act was issued to produce or cause to be produced, any books of accounts or other documents his omitted or failed to produce or caused to be produced such books of accounts, or other documents, as required by such notice, or

(b) any person to whom a notice as aforesaid has been or might be issued will not, or would not produce or cause to be produced any books of accounts or other documents which will be useful for or relevant, to any proceeding under the Bengal Finance (Sales Tax) Act, 1941 (Bengal Act VI of 1941) as it was in force in Delhi, or under this Act, or

(c) books of accounts, registers or documents of any dealer may be destroyed, mutilated, altered, falsified or secreted or any sales by that dealer have been or may be suppressed with a view to evade or attempt to evade payment of tax due under the Bengal Finance (Sales Tax) Act, 1941 (Bengal Act VI of 1941) as it was in force in Delhi, or under this Act, the Commissioner or any other person appointed under Sub-section (2) of Section 9, if so authorised by the Commissioner may,

(i) enter and search any building or place where he has reason to suspect that books of accounts and other documents or the sale proceeds are kept;

(ii) break open the lock of any door, box, locker, safe, almirah or other receptacle for exercising the powers conferred by clause (i) where the keys thereof are not available;

(iii) seize any such books of accounts or other documents or any inventory of goods as appear to him necessary for the purposes of this Act;

(iv) place marks of identification or any books of accounts or other documents or make or cause to be made extracts or copies therefrom;

(v) make a note or any inventory of any such money or goods found as a result of such search;

(vi) seal the premises including the office, shop, godown, box, locker, safe, almirah or other receptacle if the owner or the person in occupation or in charge of such office, shop, godown, box, locker, safe, almirah, or other receptacle leaves the place or is not available or fails or refuses to open it when called upon to do so.

(4) The Commissioner may requisition the services of any police officer or any public servant, or of both to assist him for all or any of the purposes specified in Sub-section (3).

(5) Where the Commissioner seizes any books of accounts or other documents, he shall give the dealer or the person present on his behalf, as the case may be, a receipt for the same and obtain acknowledgement of the receipt so given to him :

Provided that if the dealer or person from whose custody the books of accounts or other documents are seized refuses to give an acknowledgement, the Commissioner may leave the receipt at the premises and record this fact:

Provided further that the dealer or person aforesaid may file objections before the Commissioner against such search, seizure or inventory within seven days of such search or seizure or inventory.

(6) The Commissioner shall keep in his custody the books of accounts, registers or documents seized under sub-section (3) for such period not later than the completion of all the proceedings under this Act in respect of years for which those books of accounts, registers or documents are relevant, as he considers necessary, and thereafter shall return the same to the dealer or any other person from whose custody or power they were seized :

Provided that the Commissioner may, before returning such books of accounts or other documents as aforesaid, place or cause to be placed such marks of identification thereon as appear to him to be necessary :

Provided further that the Commissioner may, before returning the books of accounts and other documents, require that the dealer or the person, as the case may be, shall give written undertaking that the books of accounts and other documents shall be presented whenever required by any competent authority for any proceedings under this Act.

(7) Save as otherwise provided in this section, every search or seizure made under this section shall be carried on in accordance with the provisions of the Code of Criminal Procedure, 1973 (2 of 1974) relating to searches or seizure made under that Code :

(8) The Commissioner may, for the purposes of this Act,

(a) require any person, including a banking company, post office or any officer thereof, to furnish information in relation to such points or matters or to furnish statements of accounts and affairs verified in the manner specified by him, giving information in relation to such points or matters as in his opinion will be useful for, or relevant to any proceeding under this Act:

(b) require any person

(i) who transports or holds in custody, for delivery to or on behalf of any dealer any goods to give any information likely to be in his possession in respect of such goods or to permit inspection thereof, as the case may be;

(ii) who maintains or has in his possession any books of accounts, registers or documents relating to the business of a dealer to produce such books of accounts, registers or documents for inspection.

(1) The Commissioner or any person appointed under sub-section (2) of section 9 to assist him shall, for the purposes of this Act, have the same powers as are vested in court, under the Code of Civil Procedure, 1908 (5 of 1908) when trying a suit, in respect of the following matters, namely :

(a) enforcing the attendance of any person and examining him on oath or affirmation;

(b) compelling the production of accounts and documents; and

(c) issuing commissions for the examination of witnesses, and any proceeding under this Act before the Commissioner or any person appointed under sub-section (2) of Section 9 to assist him shall be deemed to be a judicial proceeding within the meaning of Sections 193 and 228 and for the purposes of Section 196 of the Indian Penal Code.

(2) Subject to any rules made in this behalf, any authority referred to in sub-section (1) may impound and retain in its custody for such period as it thinks fit any books of accounts or other documents produced before it in any proceedings under this Act:

Provided that a person appointed under sub-section (2) of section 9 to assist the Commissioner shall not

(a) impound any books of accounts or other documents without recording his reasons for so doing; or

(b) retain in his custody any such books or documents for a period exceeding thirty days, without obtaining the approval of the Commissioner therefor.

(1) Any person aggrieved by any order not being an order mentioned in Section 44 passed under this Act of the rules made thereunder, may appeal to the prescribed authority :

Provided that where an order, not being an order mentioned in section 44 or made under section 47 is passed by the Commissioner, the person aggrieved may appeal therefrom to the Appellate Tribunal.

(2) The Commissioner or any person aggrieved by an order passed in appeal by the prescribed authority may appeal to the Appellate Tribunal against such order.

(3) Subject to the provisions of section 62, no appeal shall be entertained unless it is filed within sixty days from the date of service of the order appealed against.

(4) Every appeal filed under this section shall be in the prescribed form and shall be verified in the prescribed manner and in the case of an appeal to the Appellate Tribunal filed by any person other than the Commissioner, shall be accompanied by a fee of fifty rupees.

(5) No appeal against an order of assessment with or without penalty or against an order imposing the penalty shall be entertained by an appellate authority unless such appeal is accompanied by a satisfactory proof of the payment of tax with or without penalty or, as the case may be, of the payment of penalty in respect of which the appeal has been preferred:

Provided that the appellate authority may, if it thinks fit, for reasons to be recorded in writing, entertain an appeal against such order

(a) without payment of the tax and penalty, if any, or as the case may be, of the penalty, on the appellant furnishing in the prescribed manner security for such amount as it may direct; or

(b) on proof of payment of such smaller sum, with or without security for such amount of tax or penalty which remains unpaid, as it may direct:

Provided further that no appeal shall be entertained by the appellate authority unless it is satisfied that such amount of tax as the appellant may admit to be due from him has been paid.

(6) The appellate authority may, after giving the appellant an opportunity of being heard,

(a) confirm, reduce, enhance or annul the assessment (including any penalty im- posed), or

(b) set aside the assessment (including any penalty imposed) and direct the assessing authority to make a fresh assessment after such further inquiry as may be directed, or

(c) pass such order as it may think fit.

(7) Save as provided in section 45, an order passed by the Appellate Tribunal on appeal shall be final.

No appeal and no application for revision shall lie against

(a) a notice issued under this Act calling upon a dealer for assessment or asking a dealer to show cause as to why he should not be prosecuted for an offence under this Act; or

(b) an order pertaining to the seizure or retention of books of accounts, registers and other documents; or

(c) an order sanctioning prosecution under this Act; or

(d) an interim order passed in the course of any proceedings under this Act.

(1) Within sixty days from the date of an order passed by the Appellate Tribunal under sub-section (6) of Section 43, the dealer or the Commissioner may, by application in writing, and accompanied, where the application is made by a dealer, by a fee of fifty rupees, require the Appellate Tribunal to refer to the High Court any question of law arising out of such order, and, subject to the other provisions contained in this section, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such application, draw up a statement of the case and refer it to the High Court:

Provided that the Appellate Tribunal may, if it is satisfied that the dealer or the Commissioner was prevented by sufficient cause from presenting the application within the period hereinbefore specified, allow it to be presented within a further period not exceeding thirty days.

(2) If the Appellate Tribunal refuses to state the case which it has been required to do, on the ground that no question of law arises, the dealer or the Commissioner, as the case may be, may within thirty days of the communication of such refusal either withdraw his application (and if he does so, any fee paid shall be refunded), or apply to the High Court against such refusal.

(3) If upon receipt of an application under sub-section (2), the High Court is not satisfied as to the correctness of the decision of the Appellate Tribunal, it may require the Appellate Tribunal to state the case and refer it, and no receipt of such requisition, the Appellate Tribunal shall state the case and refer it accordingly.

(4) If the High Court is not satisfied that the statement in a case referred to it are sufficient to enable it to determine the question raised thereby, the Court may refer to the case back the Appellate Tribunal for the purpose of making such additions thereto alterations therein as it may in that behalf.

(5) The High Court upon the hearing of any such case shall decide the question of law raised thereby, and deliver its judgment thereon containing the grounds on which such decision is founded, and shall send to the Appellate Tribunal a copy of such judgment under the seal of the Court and the signature of the Registrar, and the Appellate Tribunal shall dispose of the case accordingly.

(6) Where a reference is made to the High Court under this section, the costs [which shall not include the fee referred to in sub-section (1)] shall be in the discretion of the Court.

(7) The payment of the amount of tax and penalty (if any) due in accordance with the order of the Appellate Tribunal in respect of which an application has been made under subsection (1) shall not be stayed pending the disposal of such application or any reference made in consequence thereof but if such amount is reduced as a result of such reference, the excess tax paid shall be refunded in accordance with the provisions of Section 30.

The Commissioner may call for and examine the record of any proceeding under this Act and if he considers that any order passed therein by any person appointed under sub-section (2) of Section 9 to assist him, is erroneous in so far as it is prejudicial to the interest of revenue, he may, after giving the dealer an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment and penalty (if any) imposed or cancelling the assessment and penalty (if any) imposed and directing fresh assessment.

(1) In the case of any other order than an order referred to in Section 44 or to which Section 46 applies, passed by a person appointed under subsection (2) of Section 9 to assist him, the Commissioner may, either on his own motion or on an application filed in accordance with such rules as may be prescribed, call for the record of any proceeding under this Act in which any such order has been passed and may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Act, may pass such orders thereon, not being an order prejudicial to the dealer, as he thinks fit:

Provided that the Commissioner shall not revise any order under sub-section,

(a) where an appeal against the order is pending before the appellate authority under Section 43; or

(b) where, if such appeal lies, the time within which it may be filed has not expired; or

(c) where in the case of the second appeal, the dealer has not waived his right of appeal.

(2) The Commissioner shall not on his own motion revise any order under this section after the expiry of two years from the date the order sought to be revised.

(3) In the case of an application for revision under this Section by the dealer, the application shall be made within two years from the date on which the order in question was communicated to him or the date on which he otherwise comes to know of it, whichever is earlier.

{1) The Commissioner or any person appointed under sub-section (2) of Section 9 to assist him, may at any time within two years from the date of any order passed by the Commissioner or by that person, as the case may be, on his own motion, rectify and mistake apparent from the record and shall within a like period, rectify any such mistake which has been brought to his notice by any person affected by such order:

Provided that no such rectification shall be made, if it has the effect of enhancing the tax or reducing the amount of refund, unless the Commissioner or the person appointed under sub-section (2) of section 9 to assist him, as the case may be, has given notice in writing to the person likely to be affected by the order of his intention to do so and has allowed such person a reasonable opportunity of being heard.

(2) The provisions of sub-section (1) shall apply to the rectification of a mistake by an appellate authority under section 43 as they apply to the rectification of a mistake by the Commissioner.

(3) Where any matter has been considered and decided in any proceeding by way of appeal of revision relating to an order referred to in sub-section (1) or sub-section (2), the authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under sub-section (1) or sub-section (2), as the case may be, in relation to any matter other than the matter which has been so considered and decided.

(4) Where any such rectification has the effect of reducing the amount of the tax or penalty, the Commissioner shall, in the prescribed manner, refund any amount due to such person.

(5) Where any such rectification has the effect of enhancing the amount of the tax or penalty or reducing the amount of the refund, the Commissioner shall recover the amount due from such person in the manner provided for in Chapter V.

(6) Save as provided in the foregoing sub-sections, and subject to such rules as may be prescribed, any assessment made or order passed under this Act or the rules made thereunder by any person appointed under section 9 or by the Appellate Tribunal may be reviewed by such person or by the Appellate Tribunal, as the case may be, suo moto or upon an application made in that behalf.

(7) Before any order is passed under sub-section (6) which is likely to affect any person adversely, such person shall be given a reasonable opportunity of being heard.

(1) If any question arises, otherwise than in proceedings before a court, or before the Commissioner has commenced assessment or reassessment of a dealer under section 23 or section 24, whether for the purpose of this Act,

(a) any person, society, club or association or any firm or any branch or department of any firm is a dealer; or

(b) any particular thing done to any goods amounts to or results in the manufacturer of goods within the meaning of that term as given in clause (h) of Section 2; or

(c) any transaction is a sale, and if so, the sale price thereof; or

(d) any particular dealer is required to be registered; or

(e) any tax is payable i n respect of any particular sale, or if the tax is payable, the rate thereof, the Commissioner shall, within such period as may be prescribed, make an order determining such question.

Explanation (1) For the purposes of this sub-section, the Commissioner shall be deemed to have commenced assessment or reassessment of a dealer under section 23 or section 24, when the dealer is served with any notice by the Commissioner under section 23 or section 24, as the case may be.

(2) The Commissioner may direct that the determination shall not affect the liability of any person under this Act as respects any sale affected prior to the determination.

(3) If any such question arises from any order already passed under this Act or under the Bengal Finance (Sales Tax) Act, 1941 (Bengal Act VI of 1941), as then in force in Delhi, no such question shall be entertained for determination under this section; but such question may be raised in appeal against, or by way of revision of such order.

(1) Whoever

(a) holds, gives, produces or accepts a declaration under the second proviso to clause (a) of sub-section (2) of section 4, or under the first proviso to section 5, which he knows or has reason to believe to be false; or

(b) carries on business as a dealer without obtaining a certificate of registration as required under sub-section (1) of section 14 sub-section (1) of section 17; or

(c) not being a registered dealer, represents when purchasing goods that he is a registered dealer; or

(d) being a registered dealer, represents when purchasing any goods or class of goods not covered by his certificate of registration, that such goods or class of goods are covered by such certificate; or

(e) fails to comply with the provisions of sub-section (5) of Section 20; or

(f) fails to submit any return as required by sub-section (2) of Section 21 by the prescribed date or submits a false return; or

(g) not being a registered dealer, collects any amount by way of tax under this Act or makes any collection of such tax otherwise than in accordance with this Act or the rules made thereunder; or

(h) fails to keep a true account of the value of goods brought or sold by him as required by section 38, or fails when required so to do under this section, to keep any account or record of purchases or sales specified in any notice or notification referred to in that section; or

(i) fails or neglects to issue cash memo or bills as required Under section 39; or

(j) knowingly maintains or produces incorrect accounts, registers or documents or knowingly furnishes incorrect information; or

(k) neglects to furnish any information required by section 40; or

(l) refuses to comply with any requirements made of him under section 41; or

(m) closes his place of business with a view to preventing inspection under section 41; or

(n) obstructs or prevents any officer making inspection, search or seizure under Section 41, or performing any functions under section 64, as the case may be; or

(o) being the owner or person in charge of a goods vehicle fails, neglects or refuses to comply with any of the requirements contained in Section 64; or

(p) aids or abets any person in the commission of any offence specified in clauses (a) to (o); shall be punishable with rigorous imprisonment for a term which may extend to six months or with fine, or with both, and where the offence is a continuing one, with a daily fine not exceeding two hundred rupees during the period of the continuance of the offence:

Provided that no prosecution for an offence under this Act shall be instituted in respect of the same facts in respects of which a penalty has been imposed under sub-section (6) of Section 20, sub-section (6) of section 23, section 55, section 56 or section 57:

Provided further that a person shall not be deemed to have committed an offence under clause (b) if he had applied for registration under this Act in accordance with the provisions of sub-section (2) of section 14, or sub-section 17, as the case may be.

(2) Notwithstanding anything contained in sub-section (1), if any person commits an offence under clause (a) or clause (f) or clause (j) or clause (1) or clause (m) or clause (o) of that sub-section and the court is satisfied that the offence has been committed wilfully, he shall be punishable with rigorous imprisonment for a term which may extend to six months and with fine, and where the offence is a continuing one, with a daily fine not exceeding three hundred rupees during the period of the continuance of the offence.

(1) Where an offence under this Act has been committed by a company, every person who at the time the offence was committed, was in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly :

Provided that nothing contained in this sub-section shall render any such person liable to any punishment provided in this Act, if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.

(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of or that the commission of the offence is attributable to any neglect on the part of any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.

Explanation For the purposes of this section

(a) "company" means a body corporate, and includes a firm or other association of individuals; and

(b) "director", in relation to a firm, means a partner in the firm.

(1) No court shall take cognizance of any offence under this Act or rules made thereunder except with the previous sanction of the Commissioner and no court inferior to that of a Metropolitan Magistrate shall try any such offence.

(2) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974) all offences punishable under this Act or rules made thereunder shall be cognizable and bailable.

(1) Subject to such conditions as may be prescribed, the Commissioner may authorise either generally or in respect of a particular case or class of cases any person appointed under sub-section (2) of section 9 to assist him to investigate all or any of the offences punishable under this Act.

(2) Every person so authorised shall, in the conduct of such investigation, exercise the powers conferred by the Code of Criminal Procedure, 1973 (2 of 1974) upon an officer in charge of a police station for the investigation of a cognizable offence.

(1) Subject to such conditions as may be prescribed, the Commissioner may accept, from any person alleged to have committed an offence under section SO or under any rules made under this Act, either before or after the commencement of any proceedings against such person in respect of such offence, by way of composition for such offence, a sum not exceeding five thousand rupees or where the offence alleged to have been committed is under any of the clauses (a), (b), (c), (d) and (f) of that section, not exceeding three times the amount of tax which would thereby have been avoided, whichever is higher.

(2) On payment in full of such sum may be determined by the Commissioner under sub-section (1),

(a) no proceedings shall be commenced against such person as aforesaid; and

(b) if any proceedings have already been commenced against suchperson as aforesaid, such proceedings shall not be further proceeded with.

(1) If a dealer fails without reasonable cause to furnish any return by the prescribed date as required under sub-section (2) of section 21, or to pay the tax due according to the return as required under sub-section (3) of that section, the Commissioner may after giving the dealer an opportunity of being heard, direct that the dealer shall pay, by way of penalty in addition to the amount of tax payable, a sum not exceeding twice that amount or where no tax is payable a sum not exceeding two thousand rupees.

(2) The penalties specified under sub-section (1) may be imposed by the Commissioner notwithstanding the fact that assessment proceedings have not been initiated against the dealer under section 23.

(1) If the Commissioner or any person appointed under subsection (1) of section 9 to assist him, in the course of proceedings under this Act, is satisfied that a dealer has concealed the particulars of his sales or has furnished inaccurate particulars of his sales, he may, after giving the dealer a reasonable opportunity of being heard, direct that the dealer shall pay, by way of penalty, in addition to the amount of tax payable, a sum not exceeding two and a half times the amout of tax which would thereby have been avoided.

(2) If a person commits an offence under clause (a) of section 50, the Commissioner or any person appointed under sub-section (2) of section 9 to assist him may, after giving that person a reasonable opportunity of being heard; by order in writing, impose upon such person by way of penalty, a sum not exceeding two and a half times the amount of tax which would thereby have been avoided.

(3) If a person purchasing goods commits an offence under clause (c) or clause (d) of section 50, the authority which granted him, or, as the case may be, is competent to grant him a certificate of registration under this Act, may, after giving him a reasonable opportunity of being heard, by order in writing impose upon him by way of penalty, a sum not exceeding two and a half times the tax which would have been levied under this Act in respect of the sale to him of the goods, if the offence had not been committed.

If any person acts in contravention of the provisions of section 22, he shall be liable to a penalty not exceeding two and a half times the tax wrongly collected:

Provided that the Commissioner shall not impose such penalty unless the person concerned has been given an opportunity of being heard.

(1) Where a Hindu undivided family has been partitioned, notices under this Act shall be served on the person who was the last manager of the Hindu family, or if such person cannot be found; then all adults who were members of the Hindu family, immediately before the partition.

(2) Where a firm or an association of persons is dissolved, notices under this Act may be served on any person who was a partner (not being a minor) of the firm, or member of the association, as the case may be, immediately before its dissolution.

Where an assessment is to be made in respect of business which has been discontinued, a notice under this Act shall be served in the case of a firm or an association of persons or any person who was a member of such firm or association at the time of its discontinuance or in the case of a company on the principal officer thereof.

(1) Any person, who is erititled or required to attend before any authority in connection with any proceedings under this Act, may attend,

(a) by a person authorised by him in writing in this behalf, being a relative or a person regularly employed by him; or

(b) by a legal practitioner or chartered accountant who is not disqualified by or under sub-section (2); or

(c) by a sales tax practitioner who possesses the prescribed qualifications and is entered in the list which the Commissioner shall maintain in that behalf, and who is not disqualified by or under sub-section (2).

(2) The Commissioner may, by order in writing and for reasons to be recorded therein, disqualify for such period as is stated in the order from attending before any such authority, and legal practitioner, chartered accountant or sales tax practitioner

(i) who has been removed or dismissed from Government service; or

(ii) who being a legal practitioner or chartered accountant is found guilty of misconduct in connection with any proceedings under this Act by an authority empowered to take disciplinary action against the members of the profession to which he belongs; or

(iii) who being a sales tax practitioner is found guilty of such misconduct by the Commissioner.

(3) No order of disqualification shall be made in respect of any particular person unless he has been given a reasonable opportunity of being heard.

(4) Any person against whom any order of disqualification is made under this section may, within one month of the date of communication of such order, appeal to the Administrator to have the order cancelled.

(5) The order of the Commissioner shall not take effect until one month of the making thereof or when an appeal is preferred, until the appeal is decided.

(6) The Commissioner may at any suo motu or on an application made to him in this behalf, revoke any order made against any person under sub-section (2) and thereupon such person shall cease to be disqualified.

Whether in respect of any proceeding under this Act, the Commissioner or any person appointed under sub-section (2) of section 9 to assist him, ceases to exercise jurisdiction and is succeeded by another who has and exercises jurisdiction, the person so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor:

Provided that the dealer concerned may demand that before the proceeding is so continued, the previous proceeding or any part thereof be reopened or that before any order of assessment is passed against him, he be re-heard.

(1) An appellate authority may admit an appeal under section 43 after the period of limitation laid down in that section, if the appellant satisfies the appellate authority that he had sufficient cause for not preferring the appeal within such period.

(2) In computing the period laid down under sections 43,45,46 and 47, the provisions of sections 4 and 12 of the Limitation Act, 1963 (36 of 1963) shall, so far as may be, apply.

(3) In computing the period of limitation prescribed by or under any provision of this Act, or the rules made thereunder, other than sections 43,45,46, or 47, any period during which any proceeding is stayed by an order or injunction of any court shall be excluded.

(1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this Act, other than proceedings before a criminal court, shall, save as provided in sub-section (3), be treated as confidential and notwithstanding anything contained in the Indian Evidence Act, 1872 (1 of 1872) no court shall, save as aforesaid, be entitled to require any servant of the Government to produce before it any such statement, return, account, document or record or any part thereof, or to give evidence before it in respect thereof.

(2) If, save as provided in sub-section (3), any servant of the Government discloses any of the particulars referred to in sub-section (1), he shall be punishable with imprisonment which may extend to six months, and shall also be liable to fine.

(3) Nothing in this section shall apply to the disclosure

(a) of any of the particulars referred to in sub-section (1) for the purposes of in vestigation or prosecution under this Act or the Indian Penal Code (45 of 1860) or any other enactment for the time being in force; or

(b) of such facts to an officer of the Central Government or any State Government as may be necessary for verification of such facts or for the purposes of enabling that Government to levy or realise any tax imposed by if, or

(c) of any such particulars where such disclosure is occasioned by the lawful employment under this Act of any process for the service of any notice or the recovery of any demand; or

(d) of any such particulars to a civil court in any suit or proceeding to which the Government or any sales tax authority is a party and which relates to any matter arising out of any proceeding under this Act or under any other law for the time being in force authorising any sales tax authority to exercise any powers thereunder, or

(e) of any such particulars by any public servant where the disclosure is occasioned by the lawful exercise by him of his powers under the Indian Stamp Act, 1899 (2 of 1899) to impound an insufficiently stamped document.

(1) The Administrator may, by notification in the Official Gazette, set up check-posts or barriers, or both, at any place in Delhi with a view to preventing evasion of tax and other dues payable under this Act.

(2) The owner or person in charge of a goods vehicle shall carry with him goods vehicle record, a trip sheet or a long book, as the case may be, and a bill of sale or a delivery note containing such particulars as may be prescribed in respect of the goods carried in the goods vehicle and produce the same before any officer in charge of a check-post or barrier or any other officer as may be empowered by the Administrator in this behalf.

(3) The owner or person in charge of goods vehicle entering or leaving Delhi shall also file a declaration containing such particulars in the prescribed form obtainable from the prescribed authority and in such manner as may be prescribed, before the officer in charge of a check-post or barrier or before the other officer empowered as aforesaid :

Provided that where the owner or person in charge of a goods vehicle after filing a declaration at the time of entering Delhi that the goods are meant to be carried to a place outside Delhi, fails, without reasonable cause, to carry such goods outside Delhi within the prescribed period, he shall, in addition to the payment of tax, if any, be liable to a penalty not exceeding two and a half times the tax that would have been payable had the goods been sold inside Delhi or one thous and rupees, whichever is more.

(4) At every check-post or barrier, or at any other place when so required by an officer empowered by the Administrator in his behalf, the driver or any other person in charge of a goods vehicle shall stop the vehicle and keep it stationary so long as may be required by the officer in charge of the check-post or barrier or the officer empowered as aforesaid to search the goods vehicle or part thereof, examine the contents therein and inspect all records relating to the goods carried, which are in the possession of such driver or other person in charge, who shall, if so required, give his name and address and the name and address of the owner of the vehicle as well as those of the consignor and consignee of the goods.

(5) If on an examination of the contents in a goods vehicle or the inspection of records relating to the goods carried, any officer empowered by the Administrator in this behalf has reason to believe that the owner or person in charge of such goods vehicle is attempting to evade payment of the tax due under this Act, he may, for reasons to be recorded in writing and after hearing the owner or person in charge of the goods vehicle, detain the goods and the goods so detained shall not be allowed to be transported unless the owner, or his agent or the person in charge of the goods vehicle furnishes to the satisfaction of such officer security in such form and in such manner as may be prescribed for an amount not exceeding one thousand rupees or the amount of tax payable if such goods were sold in Delhi, whichever is more.

(6) Where the security required to be furnished under sub-section (5) is not furnished within the prescribed period, such goods shall be disposed of in such manner and subject to such conditions as may be prescribed.

Explanation For the purposes of this section, "goods vehicle" shall include a motor vehicle, vessel, boat, animal and any other form of conveyance.

The Commissioner shall, at intervals not exceeding three months, publish in the Official Gazette such particulars as may be prescribed of dealers whose certificates of registration are cancelled under the provisions of this Act.

(1) If the Administration is of opinion that it is necessary or expedient in the public interest so to do, he may, with the previous approval of the Central Government, exempt, by notification in the Official Gazette, and subject to such conditions, if any, as he may impose any specified class of sales by any specified class of dealers from payment of the whole or any part of the tax payable under this Act.

(2) If in respect of any sales which are exempt from payment of tax under sub-section (1), a breach of any of the conditions subject to which such exemption was granted is committed, the dealer responsible for such breach shall be liable to pay tax in respect of all such sales as if no such exemption had been granted.

No suit shall be brought in any civil court to set aside or modify any assessment made or any order passed under this Act or the rules made thereunder and no prosecution, suit for other proceeding shall lie against the Government or any officer of the Government for anything in good faith done or intended to be done under this Act or the rules made thereunder.

Where, during the pendency of any proceedings under this Act, any person creates a charge on or parts with the possession by way of sale, mortgage, gift or exchange or any other mode or transfer whatsoever, if any of his assets in favour of any other person, such charge of transfer shall be void as against any claim in respect of any tax or any other sum payable by such person as a result of the completion of the said proceedings.

Nothing in Chapter XXXVI of the Code of Criminal Procedure, 1973 (2 of 1974) shall apply to

(i) any offence punishable under this Act; or

(ii) any other offence which under the provisions of that Code may be tried along with such offence, and every offence referred to in clause (i) or clause (ii) may be taken cognizance of by the Court having jurisdiction under this Act as if the provisions of that Chapter were not enacted.

For the purposes of recovery of any amount recoverable as arrear of land revenue under this Act, the provisions of the Delhi Land Reforms Act, 1954 (Delhi Act 8 of 1954) as to recovery of arrears of land revenue shall notwithstanding anything contained in that Act or in any other enactment, be deemed to be in force throughout Delhi and the provisions of the Revenue Recovery Act, 1890 (1 of 1890) shall have effect accordingly.

(1) The Administrator may make rules for carrying out the purposes of this Act.

(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for

(a) the further period after the date of expiry of three consecutive years referred to in sub-section (3) of section 3 for which liability to pay tax of a dealer shall continue;

(b) the particulars to be contained in a declaration under sub-clause (v) of clause (a) of sub-section (2) of section 4, or under section 5, as the case may be, the form of such declaration, the authority from whom such forms shall be obtainable and the manner in which and the time within which such declaration is to be furnished;

(c) the period of turnover, the manner in which the turnover in relation to sale of any goods under this Act shall be determined and the sales turnover which may be deducted under sub-clause (vi) of clause (a) of sub-section (2) of section 4.

(d) the restrictions and conditions subject to which the Commissioner may delegate his powers under section 10;

(e) the authority to whom applications for registration under sections 14, 15, 16 and 17 may be made and the form of such applications and the fees payable in respect thereof;

(f) the procedure for and other matters incidental to registration of dealers, the granting of certificates of registration, the period within which such certificates shall be granted and the forms of such certificates;

(g) the intervals at which, and the manner in which, the tax under this Act shall be payable under section 21;

(h) the return to be furnished under sub-section (2) of section 21 and dates by which, and the authority to whom such returns shall be furnished;

(i) the procedure to be followed for assessment under section 23;

(j) the circumstances in whkh, and the conditions subject to which, a dealer may be permitted to pay a lump sum by way of composition under section 29 and the manner of determining such sum;

(k) the form in which claims for refund or set-off may be preferred, the manner in which such claims for refund shall be verified and the refunds or set-off under this Act shall be allowed;

(l) the authority to whom information shall be furnished under section 40;

(m) the conditions under which the production of accounts of documents or the furnishing of information may be required under sub-section (1) of section 41;

(n) the form and manner in which, and the authority to whom, appeals against assessment may be filed under section 43, the manner in which such appeals shall be verified and the fees payable in respect thereof and the procedure, to be followed by such authority;

(o) the form and manner in which applications for revision under section 47 or for review under sub-section (6) of section 48 may be filed and the fee payable in respect thereof;

(p) the conditions subject to which the Commissioner may authorise the persons appointed under sub-section (2) of section 9 to assist him to investigate offences under sub-section (1) of section 53;

(q) the condition under which offences may be compounded under section 54;

(r) the manner in which, and the time within, which applications shall be made (including fees payable in respect thereof), information furnished, securities given and notices served under this Act;

(s) any other matter which is required to be, or may be, prescribed.

(3) Any rules made under this Act may provide that a contravention thereof shall be punishable with fine which may extend to five hundred rupees, and in the case of a continuing contravention, with an additional fine which may extend to twenty-five rupees for every day during which such contravention continues after conviction for the first such contravention.

Every rule made under this Act shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under this rule.

(1) The Bengal Finance (Sales Tax) Act, 1941 (Bengal Act VI of 1941) as in force in Delhi (hereinafter referred to as the said Act), is hereby repealed.

Provided that such repeal shall not affect the previous operation of the said Act or any right, title, obligation or liability already acquired, accrued or incurred thereunder and subject thereto, anything done or any action taken including any appointment, notification, notice, order, rule, form or certificate in the exercise of any power conferred by or under the said Act shall be deemed to have been done or taken in the exercise of the powers conferred by or under this Act, as if this Act were in force on the date on which such thing was done or action was taken, and all arrears of tax and other amounts due at the commencement of this Act may be recovered as if they had accrued under this Act.

(2) Any application for revision pending immediately before the date on which the Appellate Tribunal is continued under section 13 (hereafter in this section referred to as the notified date), before the Commissioner under the Bengal Finance (Sales Tax) Act, 1941, as in force in the Union Territory of Delhi shall on such date stand transferred to, and be disposed of by the Tribunal:

Provided that no application for revision shall be transferred to the Appellate Tribunal if the petitioner making the application for revisions waives his right of appeal to the Tribunal within fifteen days after the notified date, in which case the application for revisions shall be disposed of by the Commissioner as if it were an application for revision made under section 47.

(3) Any application for revision, pending immediately before the notified date, before the Commissioner and transferred to the Appellate Tribunal under sub-section (2) shall be disposed of by the Appellate Tribunal as if it were an appeal made to the Tribunal under and in accordance with the provisions of section 43 of this Act.

(4) Where an appeal against an order passed by an officer under this Act lies to the Appellate Tribunal after the notified date, and the period of limitation specified for filing such appeal under this Act has not expired, men, such appeal shall lie to the Tribunal within thirty days of the notified date or within the expiry of the period of limitation specified for filing such appeal, whichever is later.

(1) If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by general or special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act as appear to it to be necessary or expedient for the removal of the difficulty:

Provided that no such order shall be made after the expiration of one year from the commencement of this Act.

Where a dealer liable to pay tax under the Bengal Finance (Sales Tax) Act, 1941, as in force in Delhi immediately before the commencement of this Act is not liable to pay tax under the provisions of this Act, he shall, notwithstanding the repeal of the first mentioned Act, continue to be liable to pay tax on the sales made by him after such commencement of all goods

(i) purchased by him before such commencement.

(ii) manufactured by him before or after such commencement out of raw material purchased before such commencement.

SCHEDULE[See Section 4 (1)(a)] SCHEDULE 1

[See Section 4 (1)(a)]

1. Motor vehicles, including chassis of motor vehicles, motor tyres and tubes, accessories, component parts and spare parts of motor vehicles and motor bodies.

2. Motor cycle and motor cycle combinations, motor scooters, motorettes and tyres and tubes, and accessories, and components parts and spare partsl of motor cycles, motor scooters and motorettes.

3. Refrigerators, air-conditioning and other cooling appliances and apparatus including room coolers and water coolers and component parts, spare parts and accessories thereof.

4. Wireless reception instruments and apparatus, radios and radio-gramophones, television sets, accumulators, amplifiers and loudspeakers and spare parts, component parts and accessories thereof, and electrical valves.

5. Cinematographic equipment including cameras, projectors and sound recording and reproducing equipment and spare parts, component parts and accessories required for use therewith, and lenses, films and cinema carbons.

6. Photographic and other cameras and enlargers, lenses films and plates paper and other component parts, spare parts and accessories required for use therewith including photographic chemicals and photographs and excluding X-ray apparatus and films, plates, photographic chemicals and other equipment required for use with X-ray apparatus and component parts, spare parts and accessories thereof.

7. All clocks, time pieces, watches, electrical time switches and mechanical timers and component parts, spare parts and accessories thereof.

8. All arms including rifles, revolvers, pistols and ammunition for the same, and component parts, spare parts and accessories thereof.

9. Cigarette cases and lighters.

10. Dictaphone, tape-recorders and other similar apparatus for recording sound and component parts, spare parts and accessories thereof.

11. Sound transmitting equipment including telephones and loud-speakers and component parts, spare parts and accessories thereof but excluding sound amplifying apparatus carried on the person and adapted for use a hearing aid.

12. Typewriters, tabulating, calculating, cash registering, indexing, card-punching, franking and addressing machines, teleprinters and duplicating machines and component pans, spare parts and accessories thereof.

13. Binoculars, telescopes and opera glasses and component pans, spare parts and accessories thereof.

14. Gramophones, record players, record change and component pans, spare parts and accessories thereof and records and needles.

15. All electronic and electrical goods other than torches, torch cells and filament lighting bulbs.

16. Table cutlery including knives and forks, but not including spoons.

All types of sanitary goods and fittings.

(i) All goods made of glass not including plain glass panes, optical lenses, hurricane lantern chimneys, phials, clinical syringes, thermometers, bangles and scientific apparatus and instruments made of glass.

(ii) Glazed earthenware,

(iii) Chinaware, including crockery.

19. Vaccum flasks of all kinds (including thermoses, thermic jugs, the buckets or boxes, urns and other domestic receptacles to keep food or beverages hot or cold) and refills there of.

20. Liquor (foreign liquor and Indian-made foreign liquor).

21. Price set sold as a single unit.

22. Iron and steel safes and almirahs.

23. Motor spirit, high speed diesel oil, aviation gasoline, aviation turbine fuel and all other varieties of fuel for motor vehicles and aircrafts.

24. Cosmetics, perfumery and toilet goods including shampoos but not including soap, tooth brush, tooth paste, tooth powder, [kumkum, dhoop and agarbatti].

25. Leather goods excepting footwear, belts and sports articles made of leather.

26. Furniture including iron and steel furniture.

27. Sheets, cushions, pillows, mattresses and other articles made from foam rubber or plastic foam or other synthetic foam.

28. Furs and articles of personal or domestic use made therefrom.

29. Articles and wares made of stainless steel but excluding safety razor blades and surgical instruments or parts of industrial machinery and plant.

30. Perambulators.

31. Plastic, celluloid bakelite goods and goods made of similar other substances but not including such goods of value not exceeding thirty rupees per piece.

32. Fireworks including coloured matches.

33. Lifts whether operated by electricity or hydraulic power.

34. All types of glazed and vitrum and tiles, mosaic tiles, laminated sheets like Sunmica, Formica, etc.

35. (i) Pile carpets.

(ii) All varieties of woollen carpets not covered by item (i) above.

SCHEDULE[See Section 4 (1)(b)] SCHEDULE 2

[See Section 4 (1)(b)]

1. Coal including coke in all its forms.

2. Cotton as defined in Section 14 of the Central Sales Tax Act, 1956 (74 of 1956).

3. Iron and steels as defined in Section 14 of the Central Sales Tax Act, 1956 (74 of 1956).

4. Jute as defined in Section 14 of the Central Sales Tax Act, 1956 (74 of 1956)

5. Oilseeds as defined in Section 14 of the Central Sales Tax Act, 1956 (74 of 1956).

6. Hides and skins, whether in a raw or dressed state.

7. Cotton yarn as defined in Section 14 of the Central Sales Tax Act, 1956 (74 of 1956), and cotton thread.

SCHEDULE(See Section 7) SCHEDULE 3

(See Section 7)

1. All cereals and pulses including all forms of rice and their brans and cooked dal.

2. Flour including atta, maida, besan and suji.

3. Chapatis, paranthas, stuffed paranthas, puries, stuffed puries, kulchas, nans and bhaturas and bread (double roti).

4. Meat and fish other than canned, preserved, processed, dried, dehydrated or cooked.

5. Fresh eggs.

6. Vegetables, green or dried (except when sold in sealed containers) and vegetable seeds.

7. Fruits other than dry fruits or canned, preserved, dried or dehydrated fruits.

8. Sugar as defined in the Central Excise and Salt Act, 1944 (1 of 1944).

9. Salt.

10. Milk, including boiled and sugared milk, but not including condensed milk, milk powder or baby milk.

11. Edible oil producted in indigenous kolhu or ghani (including powered kolhu or ghani) when sold by the person owning such kolhu or ghani and dealing exclusively in the product of such indigenous kolhu or ghani, subject to the condition that in case of a powered kolhu or ghani a certificate of genuineness has been or issued by the Commission constituted under the Khadi and Village Industries Act, 1956 (61 of 1956).

12. Dahi and Lassi.

13. All varieties of cotton fabrics, man-made fabrics and woollen fabrics.

ExplanationThe expressions "cotton fabrics", "man-made fabrics" and "woollen fabrics", shall have the same meanings as are respectively assigned to them in the Central Excise and Salt Act, 1944 (1 of 1944).

14. Books and periodicals, maps, educational charts, instruments, boxes used by students and educational globes and instruments, such as instruments used in mechanical drawing and biology, used by students.

15. Fuel wood and charcoal.

16. School exercise and drawing books.

17. Agricultural implements including chaff cutters and persian wheels or parts thereof and electric motors including monoblock pumpsets of 3 to 7 1/2 horse power.

ExplanationThe goods covered by this entry do not include tractors and component parts, spare parts and accessories thereof.

18. Cattle feeds, including fodder and poultry feeds.

19. Electric energy.

20. Fertilizers.

21. Water but not aeraed water or mineral water or water sold in bottles or sealed containers.

22. Tobacco as defined under the Central Excise and Salt Act, 1944 (1 of 1944).

23. (i) Country made shoes (jutis) When manufactured

(a) without the use of power, and

(ii) Cane and bamboo handicrafts.

(b) at a place other than a factory as defined in the Factories Act, 1984 (63 of 1984) and sold either by the maker himself or by any member of his family or by a cooperative society consisting wholly of the makers of such articles.

(iii) Earthenwares made by kumhars.

24. Charkha, takli and charkha accessories.

25. Slate, slate pencils, takhties, black ink used for takhties, writing chalks, crayons foot-rules of the types used in schools and kalams (pens used for takhtis).

26. Betel leaves including prepared pans.

27. Pesticides for plant protection.

28. Plant protection machines.

29. Ready-made garments of khadi made out of cloth certified as such under the Khaddar (Protection of Name) Act, 1950 (78 of 1950).

30. Condoms.

31. Blood for transfusion that is to say fresh human blood or plasma, liquid or dried.

32. Handspun yarn.

33. Achar and murabba except when sold in sealed containers.

34. Scientific goods including scientific glass goods, geometrical and drawing goods used in schools and colleges for teaching and for use by students.

ExplanationThe goods covered by this entry do not include paper.

35. Livestock including poultry.

36. Cotton paddings. 37. Hand-made matches. 38. Chloroquine tablets.

39. Sale of newsprint to a publisher for the purposes of publishing a newspaper (including periodicals) which is deemed to be small/medium newspaper under the Press Council Act, 1878 (17 of 1978) and which is registered as such with the Registrar for Newspaper for India.

40. Renewable energy devices specified below

(i) Flat plate solar collectors,

(ii) Concentrating and pipe type solar collectors,

(iii) Solar cookers,

(iv) Solar water heaters and systems.

(v) Air/gas/fluid heating systems.

(vi) Solar Crop driers and systems.

(vii) Solar refrigeration, cold storages and airconditioning systems,

(viii) Solar stills and desalination system.

(ix) Solar pumps based on solar thermal and solar photovoltaic conversion.

(x) Solar power generating systems.

(xi) Solar photovoltaic modules and panels for water pumping and other applications,

(xii) Wind mills and any specially designed devices which run on wind mills.

(xiii) Any special devices including electric generators and pump running on wind energy.

(xiv) Biogas plants and biogas engines.

(xv) Electrically operated vehicles including battery powered of fuel cell powered vehicles.

(xvi) Agricultural and municipal waste conversion devices producing energy,

(xvii) Equipment for utilising ocean waves and thermal energy.

41. Lower and upper extremity orthotics and prothetics, wheel chairs, crutches and walking aids designed for the use of orthopaedically handicapped persons; hearing aids for the deaf and dumb; braille slates, braille typewriters, braille watches and chharies for the blind.

42. Samplings of all kinds whether of tree or vegetable or flowers. 43. Black iead pencils and coloured pencils.

RULE:

DELHI

In exercise of the powers conferred by section 71 of the Delhi Sales Tax Act, 1975 (43 of 1975), the Administrator is pleased to make the following rules, namely:

(1) These rules may be called the Delhi Sales Tax Rules, 1975

(2) They shall come into force with effect from 21st October, 1975

In these rules, unless the context otherwise, 1975.

(a) "Act" means the Delhi Sales Tax Act, 1975 (43 of 1975);

(b) "agent" means a person authorised under section 60 to appear on behalf of a dealer or other person in any proceedings under the Act or these rules;

[(c) "appropriate assessing authority" in respect of a dealer means the Assistant Commissioner, the Sales Tax Officer or the Assistant Sales Tax Officer, as may be specified by the Commissioner, within whose jurisdiction the dealer's place of business is situate, or if he has more than one place of business in Delhi, such Assistant Commissioner or Sales Tax Officer or Assistant Sales Tax Officer within whose jurisdiction the head office in Delhi of such business is situate, 6n the business of selling goods in Delhi, the Assistant Commissioner for this purpose by a general or a specially nominated by the Commissioner for this purpose by a general or a special order or any other officer to whom any proceeding in relation to such dealer is transferred;]

(d) "appropriate government treasury" means pay and accounts offices of Reserve Bank of India or State Bank of India, or such other scheduled bank within the meaning of the Reserve Bank of India Act, 1934 as may be notified by the Commissioner;

(e) "Collector" includes an Assistant Collector of the 1st grade or class empowered by the Administrator by notification in the Official Gazette to discharge all or any of the functions of a Deputy Commissioner under Chapter IV of the Delhi Land Reforms Act, 1954 for recovery of any amount under secgtion 70;

(f) "defautler" means a dealer or person who is in default or is deemed to be in default under section 25 in making payment of tax or any other amount payable under the Act and includes a person who is responsible as surety

(g)"form" means a form appended to these rules;

(h)"import" means the bringing or causing to bring or receiving of any goods in Delhi from a place outside it;

(i) "month" means a calendar month;

(j) "place of business" means any place where any dealer sells any goods or keeps his accounts of purchases and sales of goods;

(k) "quarter" means each of the following units of three months of each year:

(i) 1st April to 30th June (both days inclusive)

(ii) 1st July to 30th September (both days inclusive)

(iii) 1st October to 31st December (both days 'inclusive)

(iv) 1st January to 31st March (both days inclusive);

(l) "return period" means the period for which returns are to be furnished by a dealer;

(m) "section" means a section of the Act;

(n) "warehouse" means any enclosure or building in which a dealer keeps his stock of goods

(1) Words and expressions defined in the Act and used but not defined in these rules shall have the same meaning as assigned to them in the Act

(2) Unless otherwise specified in these rules

(i) words importing the masculine gender shall include the feminine gender;

(ii) words in singular shall include their plural and vice versa;

(in) expressions referring to "writing" shall include printing, typing, lithography, photography and other methods of representing or reproducing words in a visible form;

(iv) with reference to a person who is unable to sign his name, the words "signature" shall include his "thumb impression" or other mark duly attested to signify his signature

For the purposes of clause (h) of section 2, "manufacture" shall not include the following processes or modes of manufacture, namely: ,

(i) dispensing of medicines according to prescription of medical practitioners;

(ii) cutting of paper from reels into reams;

(iii) recovering of jewels and other components from old jewellery and ornaments;

(iv) conversion of milk into khoa;

(v) rolling of 'bidis' by hand and without the use of any mechanical aid or device;

(vi) dismantling of old motor vehicles;

(vii) killing, dressing and freezing chickens;

(viii) removal of peanuts from the shell;

(ix) collecting of bristles, boiling and washing them with soap and other, chemicals, sorting out according to their sizes and colouring and then trying them in separate bundles of different sizes and clipping them for uniformity of size;

(x) repairing, cleaning and oiling of watches, clocks or time-pieces;

(Xi) boiling of butter into ghee or separation of cream from milk or ghee from curd;

(xii) assembling of lenses and other parts of spectacles into spectacles according to the prescription of ophtalmologists;

(xiii) boiling of milk and adding sugar to it;

11. Ins. by Notification No. F.4(68)/77-Fin.(G), dated 25th August, 1980 (w.e.f. 25-8-1980)

(xiv) making of garlands and bouquets from fresh flowers

The period for return of goods for the purposes of clause (o) of section 2 shall be the period ending on the last day of the quarter following the quarter in which the goods were purchased:

Provided that if in any particular case the Commissioner is satisfied that the purchaser could not return the goods within the said period on account of circumstances beyond his control, the Commissioner may, in such cases, extend the said period by a further period not exceeding three months:

Provided further that satisfactory evidence of [return of scuh goods] and of refund or adjustment on account of sale price thereof is produced upto the time of assessment by the appropriate assessing authority.

In determining the taxable turnover under sub-section (2) of section 4, the period of turnover shall be

(i) in relation to a dealer referred to in sub-section (2) of section 21, the 'return period'; and

(ii) in relation to any other dealer, any period in respect of which he is liable to pay tax under the Act and fails to get himself registered and all subsequent periods

(1) A dealer who wishes to deduct from his turnover the amount in respect of sales on the ground that he is entitled to make such deduction under the provisions of sub-clause (v) of clause (a) of sub-section (2) of section 4, shall produce

(a) copies of the relevant cash memos or bills according at the sales are cash sales or sales on credit; and

(b) a decalaration in Form ST-1 duly filled in and signed by the purchasing dealer or a person authorised by him in writing:

11. Subs, by Notification No. F.4(43)/78 Fin. (G), dated 10th November, 1981 (w.e.f. 10-11-1981) [Provided that no single declaration in Form ST-1 shall cover more than one transaction of sale except in cases where the total amount of sales made in a year covered by one declaration is equal to or less man [Rs. 30,00,000] or such other amount as the Commission may, from time to time specify in this behalf in the Official Gazette: Provided further that where, in the case of any transaction of sales, the delivery of goods is spread over different years it shaft be necessary to furnish a separate declaration in respect of goods as delevered in each year.]

33. Sub-rule (1-A) ins. by Notification No. F.4(2)/78.Fin. (Genl.), dated 10th November, 1981 (w.e.f. 10-11-1981) [***] 44. Subs, by Notification No. F.4/61/75-Fin.(G), dated 2nd February, 1976 (w.e.f. 2-2-1976)

[(2) The declaration in Form ST-1 shall be furnished by the selling dealer to the appropriate assessing authority upto the time of assessment by it:] 55. Ins. by Notification No. F.4(75)/99-Fin.(G), dated 31st March, 2000 (w.e.f. 1-4-2000)

[Provided that if the appropriate assessing authority is satisfied that the person concerned was prevented by sufficient cause from furnishing such declaration or declarations within the aforesaid time, that authority may allow such declaration or declarations to be furnished within a further period not exceeding three months from the date of order of assessment provided this period falls within the period of limitation prescribed for making an assessment.]

66. Subs, by Notification No. F.4(81)/84-Fin.(G), dated 5th June, 1985 (w.e.f. 31-101984)

[(3) Notwithstanding anything contained in sub-rule (1) if the Commissioner on an application made by a dealer and after making such enquiries as he may consider necessary, is satisfied that the dealer is not in a position to furnish all or any of the declarations due to the fire or flood or riots beyond the control of the dealer, and that the application of sub-rule (1) will cause undue hardship to the dealer, he may by an order in writing exempt such dealer from furnishing such declaration or declarations, subject to the conditions as are herein below mentioned and to such further conditions as may be specified by die Commissioner in die order

CONDITIONS

(1) That the application is made within 30 days of the event, i.e., fire or flood or riots, as the case may be, stating the fact and circumstances in which the loss took place and also shall state the evidence on which he relies in support of such facts. The application shall be duly signed and verified by the dealer in the manner as is provided in respeet of retumms

(2) That the loss had taken place at the place of business of the dealer.]

11. Ins. by Notification No. F.4(8iy84-Fin.(G), dated 3rd June, 1988 (w.e.f. 31-10-1984)

[(3) The provisions of sub-rule (3) of rule 7, shall mutatis mutandis apply to the furnishing of exemption certificates from the diplomatic missions, their personnel and specified agencies as specified under rule 11.]

(1) The declaration referred to in the second proviso to clause (a) of sub-section (2) of section 4 shall be in Form ST-1 which shall be printed under the authority of the Commissioner and shall be obtained from the appropriate assessing authority by the registered dealer intending to purchase goods on the strength of his certificate of registration

.

(2) No selling dealer shall accept any declaration from a purchashing registered dealer unless it is furnished in Form ST-1 and not declared invalid or obsolete by the Commissioner.

Provided that the declaration Form ST-1 issued to a delaer before the 1st February, 1978 and remaining unused shall become invalid and obsolete except for the purpose of a transaction of sale effected before the 31st January, 1978:

Provided further that all invalid and obsolete Form ST-1 covered by the foregoing proviso shall be surrendered by the registered dealer to the appropriate assessing authority upto the 31st March, 1979 with an upto date account of the forms received, used and surrendered

22. Ins. by Notification No. F.4(6iy75-Fin.(G), dated 2nd February, 1976 (w.e.f. 2-2-1976) [(2) If the space provided in Form ST-1 is not sufficient for making the entries, the particulars specified in the said form may be given in a separate annexure attached to that form so long as it is indicated in the form that the annexure forms part thereof and such annexure is also signed by the person signing the declaration in Form ST-1.]

33. Subs, by Notification No. F.4(2iy98-Fin. (G) 1023-1033, dated 30 September, 1999 (w.e.f. 30- 9-1999)

[(3) For obtaining declaration Form ST-1, a registered dealer

(i) shall submit a Requisition Account of statutory form in Form ST-2A together with his last return in each assessment year; and

(ii) shall apply for issue of forms to appropriate assessing authority in Form ST- 2C, whenever such forms are required.]

(4)

(a) If, for reasons to be recorded in writing the appropriate assessing authority is satisfied that the declaration forms have not been used bona fide by the applicant or that he does not require such forms bona fide, the appropriate assessing authority may reject the application or it may issue such lesser number of forms as it may consider necessary

(b) If the applicant for declaration forms has, at the time of making the application, failed to comply with an order demanding security from him under sub-section (1) of section 18, the appropriate assessing authority shall reject the application

11. Subs, by Notification No. F.4(17y82-Fin. (G) dated 18th March, 1986 (w.e.f. 18-3-1986) [(c) If applicant for declaration forms Ms, at the time of making application

(i) defaulted in furnishing any returns or returns in accordance with the provisions of the Act or these rules, or in payment of tax due according to such return or returns; or]

22. Subs, by Notification No. F.4(36)/96-Fin. (G) dated llth February, 1997 (w.e.f. 11-2-1997) [(ii) default in making the payment, of the amount of tax assessed or penalty imposed by assessing authority, in respect of which no orders for instalments/ stay have been obtained from the competent authority under the provisions of law; or]

[(iia) not filed proper Requisition Account of the declaration forms required by him; or

(iib) not filed proper utilisation account in Form ST-2B of forms issued to him in advance together with the returns for the period during which the form were utilised; or]

(iii) been found by an appropriate assessing authority having some adverse material against him, suggesting any concealment of sale or purchase or of furnishing inaccurate particulars in the returns;

the appropriate assessing authority shall, after affording the applicant opportunity of being heard, withhold, for reasons to be recorded in writing, the issue of declaration forms to him and the appropriate assessing authority shall make a report to the Commissioner about such withholding within a period of three days from the date of its order:

Provided that the appropriate assessing authority may, instead of withholding declaration forms, issue to the applicant, with the previous approval of the Assistant Commissioner appointed under sub-section (2) of section 9 of the Act, such forms in such numbers and subject to such conditions and restrictions as it may consider reasonable:

Provided further that notwithstanding the provisions of any other rule, the issue of declaration forms to an applicant to whom a certificate of registration under the Act has been granted for die first time, shall be withheld by the appropriate assesing authority until such time as all the returns for the return period commencing from the date of validity

11. Subs, by Notification No. F 4(16)/97-Fin. (G) dated 15th July, 1997 (w.e.f. 15-7-1997) [Provided further that the appropriate assessing authority, subject to such conditions and restrictions, as may be imposed by the Commissioner, issue to applicant dealer, declarations forms for which, Requisition Account cannot practically be filed.]

[Provided further mat notwithstanding the provisions of this rule or any other rule, the appropriate assessing authority may withhold the issue of declaration forms

(a) to an applicant who has been granted a certificate of registration under the Act without prescription of security under section 18, or

(b) if in his opinion the security already furnished is inadequate taking into consideration the provisions of section 18;

until such time as the applicant dealer furnishes a security or an additional security as may be prescribed by an order in writing after affording the dealer an opportunity of being heard.]

(d) Where the appropriate assessing authority does not proceed under clause (a), clause (b), or clause (c), it shall issue the requisite number of declaration forms to the applicant

.

(5) The counterfoil of the form shall be retained by the purchasing dealer and the other two portions marked 'original' and 'duplicate' shall be made over to the selling dealer

. 22. Subs, by Notification No. F 4{2y78-Fin. (G) dated 1st February, 1978 (w.e.f. 1-2-1978)

[(6) Where a duly completed form of declaration ST-1 furnished by the dealer purchasing the goods has been lost while it is in the custody of the dealer selling the goods, the latter shall report the fact to his appropriate assessing authority and shall furnish in respect of every such form so lost, an indemnity bond to the said authority for such sum as it may, having regard to the circumstances of the case, fix. Thereupon the dealer selling the goods may demand from the dealer, who purchased the goods, a duplicate of such declaration hi Form ST-1 and on such demand, the same shall be furnished by the dealer purchasing the goods with the following certificate recorded in red ink on all the three portions of such form:

"I hereby declare that this is the duplicate of declaration Form No........................................ date...................... Purchasing dealer [Signature]

(7) A registered dealer shall keep every declaration form in safe custody. He shall be responsible for the loss, destruction or theft of any such form or the loss of governments revenue, if any, resulting directly or indirectly on this account

(8) Every registered dealer shall maintain a register in Form ST-2, containing a true and complete account of every declaration form received from the appropriate assessing authority. If any such form is lost, destroyed or stolen, the dealer shall report die fact to the said authority immediately and make an entry thereof in the said register. '[He shall also furnish in respect of every such form lost, destroyed or stolen, an indemnity bond to the appropriate assessing authority for such as the said authority may, having regard to the circumstances of the case, fix.] 22. Ins. by Notification No. F 4(2X78-Fin. (G) dated 1st February, 1978 (w.e.f. 1-2-1978)

[(8A) Where more man one form of declaration in Form ST-1 are lost, destroyed or stolen the dealer required to furnish the idemnity bond under sub-rule (6) or, as the case may be, under sub-rule (8), may furnish one such indemnity bond to cover all the forms of declaration so lost, destroyed or stolen.]

(9) A registered dealer shall surrender to the appropriate assessing authority all the unused declaration forms remaining in hand with him on the cancellation of his certificate of registration. If the declaration form is not so surrendered within fifteen days of the cancellation of his certificate of registration, the Commissioner shall notify in the Official Gazette the particulars of all such declaration forms issued to such dealer in respect of which account as not rendered by him to the appropriate assessing authority.

(10) No registered dealer to whom a declaration form is issued by the appropriate assessing authority shall either directly or though any other person, transfer the same to another person

.

(11) The Commissioner or any other officer authorised by him in his behalf shall, from time to time, publish in the Official Gazette the particulars of the declaration forms in respect of which a report is received under sub-rule (8)

.

(12) The Commissioner may, by notification, declare mat declaration forms of a particular series, design or colour shall be deemed as obsolete and invalid with effect from such date as may be specified in the notification

(13) When a notification declaring forms of a particular series, design or colour as obsolete and invalid, is published under sub-rule (12) a registered dealer shall, on or before the date with effect from which the forms are so declared obsolete and invalid, surrender to the appropriate assessing authority all unused forms of that series, design or colour which may be in his possession and obtain in exchange such new forms as may

be substituted for the forms declared obsolete and invalid: Provided that new forms shall not be issued to a dealer until he has rendered account of the old forms lying with him and returned the balance, if any, in his hand to the said authority.

(1) A dealer who wishes to deduct from his turnover the amount in respect of any sale on the ground that he is entitled to make such deduction under the provisions of sub- clause (i) of clause (a) of sub-section (2) of section 5 shall, unless otherwise exempted

11. Ins. by Notification No. F 4(61)/75-Fin. (Gen), dated 2nd February, 1976 (w.e.f. 2-2-1976) [Provided that a single declaration in Form.- ST-3 may cover any number of transactions of sales by a dealer, effected during a quarter.]

11. Ins. by Notification No. F 4(61)/75-Fin. (Gen), dated 2nd February, 1976 (w.e.f. 2-2-1976)

[(2) The declaration in Form ST-3 shall be furnished by the dealer claiming the deduction to the appropriate assessing authority up to the time of assessment by it.]

33. Ins. by Notification No. F 4(40)/80-Fin. (Gen), dated 30th June, 1982 (w.e.f. 30-6-1982),

[(3) The "provisions of sub-rule (3) of rule 7 shall mutatis mutandis apply to furnishing of declaration in Form St-3.]

(1) the form of declaration in Form ST-3 shall be printed under the authority of the Commissioner and shall be obtained from the appropriate assessing authority by the registered dealer selling the goods or the class of goods in respect of which a notification under section 5 is issued

(2) The provisions of sub-rules (2) to (13) of rule 8 shall apply mutatis mutandis to the declarations referred to in sub-rule (1). The account of declaration forms in Form ST- 3 shall be maintained by the dealer in Form St-4

(3) Every dealer selling goods or class of goods in respect of which a notification under section 5 is issued, shall keep [a separate account of purchases and sales in respect of goods or class of goods specified in the said notification]

(1) A dealer who wishes to deduct from his turnover any amount on the ground he is entitled to make such deduction under the provisions of section 8 in respect of any sale of goods in the course of export of these goods out of the territory of India within the meaning of sub-section (3) of section 5 of the Central Sales Tax Act, 1956, shall produce before the appropriate assessing authority upt to the time of assessment by it

(i) copies of relevant bill(s)/cash memo(s); and

(ii) a certificate in Form ST-49 duly filled in and signed by the exporter along with the evidence of export of such goods

(2) The certificate in Form ST-49 referred to in sub-rule (!) shall be printed under the authority of the Commissioner and shall be obtainable from the appropriate assessing authority.

In calculating his taxable turnover, a registered dealer may deduct from his turnover

(1) Sales of goods '[exceeding five thousand rupees made through a single invoice only] which are shown to the satisfaction of the appropriate assessing authority to have been made

(a) to any such foreign or Commonwealth diplomatic mission or any office of the United Nations or of any specialised agency of the United Nations, or of any office of inter-government organisation for its official use, and

(b) to such personnel (including their spouses) of any such mission or office for their personal use, as the Administrator may, from time to time, specify in this behalf by notification published in the Official Gazette, subject to such conditions or restrictions as may be specified in the said notification: Provided that the notifications already issued by the Administrator under clause (ii) of rule 29 of the Delhi Sales Tax Rules, 1951, shall continue to be in force, unless'cancelled: Provided further that in the case of sale of goods to any such mission or office, the dealer claiming exemption on this account shall produce

(a) a certificate issued by the mission or office concerned, duly sealed and authenticated, in the following from: "Certificate that the goods covered by the bill(s)/cash memo(s) mentioned below were purchased for the official use of the Embassy/Legation/High Commission/Office of.............specified under rule 11 of the Delhi Sales Tax Rules, 1975 vide Delhi Administration Notification No................ dated......................... with effect from..............................

Name and registration No. of the dealer

Sl -No.

Bill(s)/cash memo(s) No.

Date

Amount

No. of the diplomatic Identify card/Identiy card of the purchaser

name of the officer/ mission

Signature

Designation

Seal and date

(b) copy of the bill(s)/cash memo(s) issued on account of such sale bearing the name and address of the mission or office to whom the sale has been made and the name and signature of the person receiving the goods on behalf of the mission or office; Provided further that in case of sale of goods to the personnel (including the spouses) of any such mission or office, the dealer shall produce

(a) a certificate issued by the person concerned by the bill(s)/cash memo(s) mentioned below were purchased by me for my personal use from M/s........ who is diplomatic officer of the................................(name of the dealer)" registration No......................................... "Certificate further that I am a diplomatic officer of the..............................(name of the mission/office. I am wife/husband of Mr/Mrs.................... (name of the mission/office) and mat the sates tax vide Notification No............................dated.....................with effect from.......................... Delete whichever is not applicable

Sl. No. Bill(s)/Cash Memo(s) No.

Date

Amount

No. of the diplomatic identity

card/ identity card of die purchaser

.............................

Name of the office/mission

...................................

Signature

...................................

Designation of purchaser or spouse of purchaser"

(b) copy of the bill(s) cash memo(s) issued on account of such sales bearing signature, name, designation of purchaser/spouse of purchaser, number of diplomatic identify card and mssion/office of the person receiving the goods

(!A) Sales of goods which are subject to tax at the first point under section 5, made by the subsequent dealer(s) to such foreign or Commonwealth diplomatic mission or office or their personnel (including their spouses) and for such uses as are referred to in sub-clauses (a) and (b) of clause (I) in respect of which the dealer selling the goods at the first point has allowed refund or adjustment of the amount of sales tax to the subsequent dealer effecting such sale: 11. Subs, by Notification No. F. 4/61/75-Fin. (G), dated 2nd February, 1976 (w.e.f. 2.2.1976)

[Provided that the dealer claiming exemption on this account furnishes in addition to the documents specified in the proviso to clause (I) a certificate from the subsequent dealer effecting sale in the following form:

"Certificate that the goods covered by the bill(s)/cash memo(s) mentioned below were sold by me/us to.....................................(mentioned here the name of the foreign/Commonwealth diplomatic mission or office referred to in sub- clause (a) of clause (I) or the name of the head or his spouse or personnel or their spouses of such mission or office, as the case may be.)

S. No.

To whom sold

Bill(s)/cash memo(s) No.

Date

Amount

..

Signature

Name and address of the selling dealer

...

Date"

11. Clause (II) omitted by Notification No. F. 13/78 Fin. (GXii), dated 28th June, 1978 (w.c.f. 28-6-1978) [***] 22. Subs, by Notification No. F. 4/32/80-Fin. (G), dated 24th November, 4981 (w.e.f. 24.11.1981). [(III) Subject to the conditions hereinafter specified sale in Delhi of goods other than those specified in the Schedule appended hereto, to the Canteen Stores Department for resale in Delhi or by the Canteen Stores Department to Regiment or Unit-run canteens or canteen contractors approved by the Government of India(hereinafter referred to as 'canteen") or to the members of the Armed Forces, or by the canteens to the members of the Armed Forces, or by the canteens to the members of the Armed Forces.

(a) The canteens shall sell the goods:

(i) exclusively to members of the Armed Forces, or

(ii) both to members of the Armed Forces and to other persons (but not exclusively to other persons) provided that such canteens are registered under the Act and their registration number, name and address is mentioned in the bill or cash memorandum

(b) The sale by the canteen in respect of which exemption under this rule is claimed shall be of goods obtained from the Canteen Stores Department, the sale price of which is fixed by the Quarter master General, Army Headquarters, New Delhi

(c) Where any goods are purchased by the Canteen Stores Department or a canteen free of tax under this clause, and are utilised by it otherwise than by way of sale in Delhi, the price of the goods so purchased shall be included in its taxable turnover.]

[Exemption. For the purpose of this caluse, the expression "Members of the Armed Forces" shall included ex-service personnel and war-widows identified as such by the Ministry of Defence/Army, Navy and Air headquarters or their subordinate/attached offices.]

1010. Subs, by Notification No. F. (55)/77-Fin. (G) dated 16th November. 1977(w.e.f. 16-11-1977)

Other persons who may be appointed to assist the Commissioner, under sub-section (2) of section 9 may be designated as:

(a)Deputy Commissioner, Assistant Commissioner Assistant Sales Tax Officer, Sales Tax Inspector;

(b)Deputy Superintendent of Police and Inspector of Police on deputation to Sales Tax Department]

Without prejudice to the provisions of section 10, the Commissioner may delegate any of his powers to any person not below the rank of an Assistant Sales Tax Officer but may delegate his powers under sub-section (1) or sub-section (2) 11. Ins. by Notification No. F. 4(2)/78-Fin. (G) dated 1st February, 1978(w.e.f. 1-2-1978) [or clause (b) sub-section (8) of section 41 to a Sales Tax Inspector]

Subject to the general control and superintendence of the Administrator, control and superintendence over all officers appointed under sub-section (2) of section 9 shall vest in the Commissioner

(1) An application for registration under sections 14, IS, 16 or 17 shall be made to the appropriate assessing authority and shall be presented before it or sent to it by registered post

, 22. Subs, by Notification No. F. 4(21)/98-Fin. (G) 1034-1044, dated 30th September, 1999 (w.e.f. 30-9- 1999)

[(2) An application under sub-rule (1) shall be Form ST-5.]

(3) An application under sub-rule (1) shall be signed and verified by a person authorised under sub-section (5) of section 21 to sign and verify the return.

(4) A fee of rupees twenty-five shall be payable in respect of an application under sub-rule (1) and such fee shall be paid in the form of court fee stamps affixed to such application.

(5) A dealer liable to get himself registered under section 14 or 17 shall apply for registration within a period of thirty days from the date of his becoming liable to pay tax under section 3

(1) On its receipt an application under rule 15 shall be entered in a register in Form ST-7

.

(2) Before passing any final order on an application for registration the appropriate assessing authority may call for such further information from the applicant or make such enquiries as it may deem fit to satisfy itself that the applicant is a bona fide dealer and has correcltly given all the requisite information. After the dealer has furnished the security if demanded under section 18, it shall grant a certificate of registration within a period of three months from the date of receipt of the application:

Provided that the aforesaid period of three months shall be reckoned from the date of the order passed by an appellate or superior authority, when a certificate of registration is issued in consequence of or to give effect to any such order

33. Subs, by Notification No. F. 4(21)/98-Fin. (G) 1034-1044, dated 30th September, 1999 (w.e.f. 30-9- 1999)

[(3) The certificate of registration shall be in Form ST-8.]

(4) The name of every dealer registered under the Act shall be entered in register in Form ST-10

(5) A registered dealer may obtain from the appropriate assessing authority, on payment of a fee of rupees two in the form of court fee stamps, a duplicate copy of a registration certificate which had been issued to him on proof of its having been lost, destroyed or defaced.

(6) The appropriate assessing authority shall issue to the registered dealer a certified copy of the registration certificate for every branch or warehouse enumerated therein on payment of a fee of rupees two in form of court fee stamps for each copy.

(7) The certificate shall be displayed prominently at the place of business at each branch and each warehouse.

11. Ins. by Notification No. F. 4(16)/97-Fin. (G) dated ,15th July, 1997(w.e.f. 15-7-1997)

[(8) Every registered dealer shall also display prominently at the main entrance of each of his place of business a 'Logo' as a distinguishing mark of the fact that the premises are being used by a dealer registered under the Act.

(9) The 'Logo' referred to in sub-rule (8) shall be such design and such dimensions and shall be displayed in such manner as may be specified by the Commissioner by a notification in the Official Gazette.

(10) The'Logo' referred to in the notification published under sub-rule (9) shall not be displayed by any person at any business place not specified in the certificate of registration granted to a dealer registered under the Act]

in which security may be furnished and matters incidental thereto. (1) Where a dealer is required to furnish a security under section 18 the appropriate assessing authority may in its discretion, require such dealer to furnish the security in any one of the following forms, or partly in one and partly in another, subject to the conditions noted against each:

(2) If the security is furnished in any of the forms referred to in items(ii) to (vii) of sub-rule (1), a document transferring the title to the security shall be executed in the name of President of India and such transfer recorded and noted in the books of the issuing authority

(3) The appropriate assessing authority shall maintain a complete account of the securities deposited, forfeited or refunded, in such form in such manner as may be specified by the Commissioner

(4) Post Office Savings Bank pass books, deposit reciepts of banks, security bonds and agreements, promissory notes or stock certificates tendered as security shall be kept in safe custody of the Commissioner or of an officer nominated by him in this behalf. The security tendered in any form shall be retained till the appropriate assessing authority orders that there is no further necessity for keeping it

(5) Where the security furnished by a dealer is forfeited in full or in a part, the security shall be encashed and the proceeds thereof deposited in the Consolidated Fund of India to the extent to which the security is forfeited. Where the security is furnished in the form of a mortgage or personal surety bond or a bank guarantee, and the security is forfeited in full or hi part, without prejudice to the provisions of sub-rule (6), the appropriate assessing authority shall call upon the dealer first to pay the forfeited amount in cash. If die forfeited amount is not so deposited, the appropriate assessing authority will furnish to the Collector the names and addresses of the the dealer and his surety/ guarantor and the amount to be recovered. Thereupon, the Collector shall proceed to recover the amount from the dealer or his surety/guarantor or from both according to the law for the recovery of arrears of land revenue referred to in section 70

(6) Where the security is furnished in the form of a mortgage deed or personal surety bond or a bank guarantee and the sum to the extent of the amount of the security which has been forfeited, is not deposited other by the dealer or by the surety/guarantor within one nonth from the date of service of the order of forfeiture served on the dealer and on the surety/guarantor, the appropriate assessing authority shall require the dealer to furnish fresh security in any of the froms specified in sub-rule (1) within fifteen days from the date of service of the order upon the dealer in this behalf.

(7) Whether by reasons of an order under sub-section (5) of section 18, the security furnished by a dealer is rendered insufficient, the dealer shall make up the deficiency in any of the forms referred to in sub-rule (1) within fifteen days from the date of the service of the order, as may be required by the appropriate assessing authority

(8) No security deposit shall be repaid or re-transferred to the dealer or otherwise disposed of except in accordance with the terms of the security bond or agreement. While returning or transferring the security to the dealer, the dealer shall give an acknowledgement duly signed and witnessed setting forth therein the full particulars of the security returned or transferred to him.

A dealer who has been granted registration under sections 14, 15, or 16 with or without prescription of security under section 18 may be required to furnish a security or additional security, as the case may be, in the manner as prescribed in rule 17 for proper custody an use of the statutory forms under the Act at the time when an application is made for issue of statutory forms. Security shall be prescribed by an order in writing under section 18 of the Act after affording an opportunity to the dealer.]

A dealer seeking extension of the period specified in his provisional certificate of registration, under subsection (5) of section 16, shall apply within thirty days before the expiry of the period of validity thereof setting out therein the reasons for seeking the extension. A fee of rupees twenty-five shall be payable in the form of court fee stamps affixed on the application.

22. Subs, by Notification No. F. 4(21)/98-Fin. (G) 1034-1044, dated 30th September, 1999 (w.e.f. 30-9- 1999)

(1) An Application seeking an amendment in the certificate of registration shall be disposed of by the appropriate assessing authority within a period of

(a) one month, if the amendment relates to any matter referred to in clause (c) of section 40; and

(b) three months, if the amendment relates to any other matter

(1) The further period referred to in sub-section (3) of section 3 shall be one year

(2) The dealer shall surrender his certificate of registration to the appropriate assessing authority within thrity days after the expiry of the period laid down in sub-rule (1)

(3) If any dealer registered under section 15, wishes to apply for cancellation under sub-section (2) of section 20, he shall make an application in this behalf to the appropriate assessing authority not less than three months before the end of the year together with,

(i) a statement for the proceeding two years showing separately (a) the turnover of the dealer taxable under the Act, (b) the turnover of sale in the course of inter-state trade or commerce, and (c) sale in the course of export outside the territory of India;

(ii) a statement showing the value of goods manufactured by him during the preceding two years;

(iii) a declaration in the form of an affidavit on a non-judicial stamp paper of the appropriate value whether or not he

(a) manufactures any goods for sale;

(b) imports any goods for sale or for use in manufacturing of any goods for sale;

(c) makes any sale in the course of export outside the territory of India

(4) A certificate of registration issued to a dealer who is registered under the Bengal Finance (Sales Tax) Act, 1941 as the force in Delhi, immediately before the date notified under sub-section (3) of section 1 and who is not liable to pay tax under the Act shall be surrendered by him within a period of fifteen days of the date on which the Act conies into force and the appropriate assessing authority shall cancel the certificate of registration in accordance with the provisions of section 20:

Provided that the appropriate assessing authority shall on his own motion proceed to pass an order cancelling the certificate of such dealer after the expiry of the aforesaid period, without prejudice to any other action being taken against him

The Commissioner or any other authorised by him in this behalf shall, at intervals not exceeding three months, publish a list containing the particulars of all the certificates of registration cancelled during that interval in the following form;

11. Subs, by Notification No. F. 4(66)/99-Fin. (G)/2068, dated 31st. March, 2000 (w.e.f. 1-4-2000)

[(1) Every registered dealer shall furnish returns in Form ST- 11 quarterly, within thirty days form the expiry of each quarter: Provided further that the registered dealer, whose [gross turnover under the local Sales Tax and Central Sales Tax in the quarter is nil], shall furnish the return within fifteen days from the expiry of the quarter]

.

(2) Notwithstanding the provisions of sub-rule (1), the appropriate assessing authority may, for reasons to be recorded in writing, fix a monthly 'return period' for a registered dealer. The monthly return shall be furnished to it by the fifteenth day of the next day of the next month

(3) An order passed under sub-rule (2) shall remain in force for not less than one year and shall continue until the appropriate assessing authority may, by order direct on the application of the dealer that he shall furnish returns quarterly in accordance with the provisions of these rules from the commencement of such quarter as may be specified therein

11. Subs, by Notification No. F. 4(7)/94-Fin. (G)(i) dated 6th December, 1996 (w.e.f. 1-10-1996)

[(4) Every return shall be accompanied by

(a) treasury receipts) in Form ST-12;

(b) such other documents as are specified in Form ST-11]

(5) A dealer to whom a certificate of registration has been granted for the first time, shall fumishr returns beginning with the date of validity of the certificate of registration. 22. Ins. by Notification No. F. 4(2)/78-Fm. (G) dated 1st February, 1978(w.e.f. 1-2-1978)

[Explanation. The dealer who has been registered retrospectively under the Act shall furnish return(s) the date of furnishing of which has already expired on the datexrf grant of registration certificate, shall furnish the return(s) within seven days from the date of such grant. Illustration: Where a certificate of registration is granted tgo a dealer on the 31st July operative with effect from 1st January last and monthly return period is not fixed for him under sub-rule (2), he shall furnish

(a) the return for the quarter ending the 31st March by the 7th August following; and

(b) the return for the quarter ending the 30th June last within the forty-five days from the end of the quarter, that is to say, by the 14th August following.]

(6) If the business of the dealer who is liable to furnish returns'is discontinued, the last monthly or, as the case may be, quartely return shall be for the period beginning with the month or as the case may be, with the quarter and ending with the date of discontinuance of the business.

On the restoration of a certificate of registration cancelled under sub-section (3) of the section 20, the dealer shall furnish within one month after the date of the order of restoration of his certificate, all monthly or, as the case may be, quartely returns relating to the period during which his certificate remained inoperative, and before furnishing such returns he shall deposit the tax due according to these returns in the same manner as he would have done if the certificate was not so cancelled

A dealer who desires to submit a revised return under sub-section (4) of section 21 shall do so in Form ST-11 and shall append thereto an explanatory note specifying the omissions, errors or incorrect statements because of which it has become necessary to submit a revised return and reasons therefore.

(1) A purchasing dealer referred to in the third proviso to clause (a) of sub-section (2) of section 4, shall include the purchase price of the goods or any part thereof which are utilised by him in any return period for

11. Subs. by Notification No. F. 4(26)/90-Fin. (G)(i) dated 30th July, 1990 (w.e.f. 30-7-1990)

[(2) The provisions of the preceding sub-rules so far as may be, apply to a dealer who purchase [first point taxable] goods free of tax on the strength of 3[his registration certificate issued under rule 16 and Form ST-35 or Form ST-35/1] as the case may be, and who utilised such goods or any part thereof, not for reasons of sale but for a purpose other than that mentioned in clause (XXXIV) (1) and clause (XXXTVA) (1) of rule 11.]]

(1) Every dealer required to furnish a monthly or a quarterly return shall, before the date prescribed for submission of such return, pay into the approprate government treasury, the tax due and payable according to such return. 44. Ins. by Notification No. F. 4(25)/95-Fin. (G), dated 12th June, 1995 (w.e.f. 12-6-1995) [Any sum shown as gross turnover and any sum payable by a dealer as tax due shall be rounded off to the nearest rupee and for this purpose where such amount contains a part of a rupee consisting of paise, if such part is fifty paise or more it shall be increased to one rupee and if such part is less than fifty paise it shall be ignored.]

55. Subs. by Notification No. F. 4(7)/94-Fin. (G)(i) dated 6th December, 1996 (w.e.f. 6-12-1996)

[(2) Notwithstanding the provisions of sub-rule (1) every dealer who is required to furnish the return quartely and whose turnover has exceeded rupees ten lakhs and the tax payable according to the return was not less than rupees fifteen thousand in the previous year, or any other dealer who may be so required by the appropriate assessing authority for reasons to be recorded in writing, shall make monthly payments of the actual amount of tax by the end of the month following that to which the payments relate. He shall furnish all the three receipted challans in respect of all the payments along with the quartely returns by the prescribed date.]

(3) The payment of tax, penalty, composition money or any other amount due under the Act may be made by a dealer either in cash, or by means of a crossed cheque or bank draft drawn in favour of the appropriate government treasury on a local scheduled bank and shall be tendered directly into the appropriate government treasury along with challan in 5[Form ST-12] duly filled in. Explanations.

(i) For the purposes of this rule, a scheduled bank shall have the same meaning as in the Reverse Bank of India Act, 1934

(ii) For the purposes of payment under the Act and these rules, the date on which a cheque or a bank draft in payment of the amount due is encashed shall be deemed to be the date of payment of the amount covered by such a cheque or bank draft: 66. Subs. by Notification No. F. 4(61)/75-Fin. (G), dated 2nd February, 1976 (w.e.f. 2-2-1976)

[Provided that a dealer other than a dealer referred to in sub-rule (2), required to furnish returns quartely, shall make payment of tax into the appropriate government treasury in accordance with the time schedule specified in the table below:]

11. Subs, by Notification No. F. 4(7)/94-Fin. (G)(i) dated 6th December, 1996 (w.e.f. 6-12-1996)

[(4) The appropriate government treasury shall furnish to the Commissioner Part 'B' of the challan in Form ST-12 in respect of deposit made in a day along with a list of deposit, prepared in the following form.

Name of the Bank.........................................

Government credit scroll...............................

Account.........................................................

Date............................................................

SI No.

Name of the depositor

Cash

Transfer from bank

Transfer from clearing

Transfer from Government

A

B

A

B

The officer in charge of the appropriate government treasury shall set his hands and seal on the scroll before furnishing the same to the Commissioner.]

22. Ins. by Notification No. F. 4(2)/78-Fin. (G) dated 1st February, 1978

[(5) Any payment made by a dealer into the appropriate government treasury under sub-rule (3) shall ordinarily be adjusted/appropriated against tax, penalty, composition money or any other amount due under the Act on the basis of [Part B'] of the challan in [Form ST-12] referred to in sub-rule (4)

. 11. Subs, by Notification No. F. 4(7)/94-Fin. (G)(i) dated 6th December, 1996 (w.e.f. 6-12-1996)

[(6) If any case Part 'B' of the challan referred to in sub-rule (4) is not forthcoming at the time of the assessment or is lost, destroyed, defaced or mutilated, the dealer who claims that he paid any amount on account of tax penalty, composition money or any other amount due under the Act may furnish other satisfactory proof of such payment which shall be the Part 'C' or Part 'D' of the receipted challan in Form ST-12 in respect of any payment referred to in sub-rule (1) supported by a certificate from the appropriate governent treasury that the payment shown in such Part 'C' or Part 'D' of the challan was deposited and credited to the government account and an affidavit from such dealer that Part 'C' or Part 'D' and the certificate from the appropriate government treasury are genuine.]

(7) On receipt of the evidence referred to in sub-rule (6) the appropriate assessing authority with the previous approval of the Assistant Commissioner, shall give the credit to the dealer against tax, penalty composition money or any other amount due from him under the Act:

Provided that the Assistant Commissioner shall submit to the Commissioner a monthly list of the cases where adjustment/appropriation has been allowed on the basi of evidence other than Part'B' of the challan.]

A notice shall be

(a) in Form ST-13, if issued under sub-section (3) or sub-section (5) of section 23;

(b) in Form ST-14 if issued under sub-section (6) of section 23;

(c) in Form ST-15, if issued under section 24

(1) In proceedings under section 23 or section 24, the appropriate assessing auhtority may depute a Sale Tax Inspector to conduct such enquiries as it may direct: 22. Ins. by Notification No. F. 4(15)/90-Fin. (G) dated 9th July, 1990 (w.e.f. 1-8-1990)

[Provided that the appropriate assessing authority may without such enquiry, without requiring the presence of the dealer and without production of any evidence in support of the returns, assess for any year the amount of tax due from every dealer belonging to such categories, as may be specified by the Commissioner by a notification in the Official Gazette, on the basis of the returns furnished by the dealer:

Provided further that no such assessment on the basis of the return furnished may be made unless the dealer eligible for such assessment furnished to the appropriate assessing authority within such period as may be specified by the Commissioner by a notification in the Official Gazette a statement in Form ST-11-A :

Provided also that the appropriate assessing authority shall get the requisite enquiry conducted into every such case as may identified by a random process for post assessment enquiry and shal in case such enquiry leads to discovery of facts indicating that the whole or any part of the turnover of any dealer in respect of any period has escaped assessment to tax or has been under assessed or has been assessed at a rate lower than the rate at which it is assessable or any deduction has been wrongly made therefrom, or any other fact indicating non-compliance with the law relaing to sales tax take further necessary action according to law

Explanation. The provisions of this sub-rule shall not be deemed to limit in any way the power of the assessing authority to assess the amount of tax due from other dealers on the basis of the return(s) field by them, in exercise of the power, if any, delegated.]

(2) After considering any objection and evidence adduced by the dealer, the appropriate assessing authority shall assess the amount of tax and determine the amount of interest under sub-section (1) of section 27 and may impose penalty, if leviable under section 55

11. Subs. by Notification No. F. 4(2)/78-Fin. (G) dated 1st February, 1978 (w.e.f. 1-2-1978)

[(3) In the proceedings, under section 23 or section 24, as the case may be, the time and date of making the order of assesment which shall ordinarily be within seven days after the date of last hearing, shall be fixed by the appropriate assessing authority of which due notice is given to the dealer or his agent. On the appointed time and date the order shall be signed, dated and a copy thereof delivered along with notice of demand in Form ST-16 and challan in Form ST-12 (hereinafter referred to as "the said documents")n to the dealer or his agent after obtaining his acknowledgment of the receipt of the said documents. In case the dealer or his agent is not present on the appointed time and date, the appropriate assessing authority shall send the said documents to the dealer or his agent within seven days of the date appointed for making of the order of assessment.]

22. Subs, by Notification No. F. 101(32)/2000/Fin. (A/cs), dated 15th January, 2001(w.e.f. 15-1-2001)

(1) The appropriate assessing authority shall at the time of making an order of assessment under section 23 or section 24, as the case may be, calculate the interest payable under sub-section (1) of section 27 of the period commencing from the date immediately following the last date for submission of the return under sub-section (2) of section 21 till the date of completion of assessment, or for so long as the dealer continues in default in payment

(2) The amount of interest payable under the proceeding sub-rule shall be included in the demand notice in Form ST-16

(3) At the time of issue of the recovery certificate in Form ST-17 the appropriate ssessing authority shall calculate the interest payable under sub-section (2) of section 27 in respect of the amount of arrears of tax till the date of the recovery certificate

(4) The said amount of interest payable under sub-rule (1) less the amount of interest, if any, paid by the dealer before 'the date of the recovery certificate" shall be indicated separately in the recovery certificate issued by the appropriate assessing authority

(5) The amount of interest payable under sub-section (2) of section 27 for the period commencing immediately after the date of the recovery certificate in Form ST-17 till realisation shall be calculated by the Collector and recovered along with the amount of tax, penalty or other sums mentioned in the said recovery certificate issued by the appropriate assessing authority.

Explanation. For the purposes of mis rule, "the date of the recovery certificate" shall mean the date on which the said certificate is signed and dated by the appropriate assessing authority irrespective of the date on which it is issued to the Collector.]

(1) A notice of demand under section 25 shall be in Form ST-16

(2) Any sum payable, by a dealer shall be rounded off to the nearest rupee and for mis purpose where such amount contains a part of a rupee consisting of paise, if such part is fifty paise or more it shall be increased to rupee one and if such part is less than fifty paise, it shall be ignored

(3) In case of any amount recoverable in terms Of sub-section (7) of section 25 the appropriate assessing authority shall issue to the Collector a recovery certificate in Form ST-17

(4) The Collector shall intimate to the appropriate assessing auhtority the amount recovered by him together with date thereof

(5) Without prejudice to the provisions of sub-section (4) of section 37, if at any time after the recovery proceedings have been commenced by the Collector the defaulter dies, the recovery proceedings may be continued against the legal representative

(6) Any amount recoverable under clause (a) of section 26 or sub-section 26 or subsection (6) of section 28, shall be recovered in the same manner as provided in sub-rules (l)to(5)

(1) A dealer may be permitted under section 29 to compound the amount of tax payable by him for the following year by paying a lump sum in lieu thereof

(a) if his business is on a small scale and its nature is such that proper maintenance of accounts is not practicable; or

(b) on any other sufficient ground

(2) A dealer intending to compound the amount of tax payable by him by paying in lieu thereof a sum, as provided under section 29, shall apply to the appropriate assessing authority in Form ST-18 at least two months before the commencement of the year for which the composition is intended

(3) On receipt of the application, the appropriate assessing authority shall forward the same to the Commissioner with its opinion after making such enquiries as it may consider necessary in this behalf

(4) The Commissioner, on consideration of the case, may permit the dealer to pay a lump sum amount in lieu of the amount of tax payable by him under the provisions of the Act and direct the appropriate assessing authority to issue a certificatte in Form ST-19

(5) The certificate issued under sub-rule (4) shall be valid for the year, on the expiry of which it shall cease to have any effect under it is renewed on an application by the dealer made at least two months before its expiry

(6) The dealer shall be liable to pay additional amount in lump sum by way of composition if he starts a new place of business or makes any change in the nature of business.

(7) A dealer intending to compund the amount of tax payable by him by paying in lieu thereof a lump sum as provided under section 29, shall if such turnover relates to any period which has already expired, apply to the appropriate assessing authority in Form ST-20

(8) The provisions of sub-rules (1) ot (6) shall, as far as may be, apply to all applications for composition under sub-rule (7)

(1) An application for refund of any tax or penalty under sub-seciton (1) and reimbursement of tax under sub-section (8) of section 30 shall be made in Forms ST-21 and ST-22 respectively while, an application for refund under section 31 shall be made in Form ST-23

(2) Where a dealer claims that he is entitled to refund/adjustment of tax under clause (b) of sub-section (4) of section 20 he shall make an application for refund in Form ST-24

(3) When the appropriate assessing auhority is satisfied, after such security of accounts and such enquiries as it consider necessary, that the claim for refund made under any of the foregoing sub-rules is admissible, it shall determine the amount of refund due and record an order sanctioning the refund, if the amount to be refunded does not exceed rupees five thousand. If the amount to be refunded exceeds rupees five thousand, it shall submit the record of the case together with its recommendations to the Assistant Commissioner

(4) When the record of the case is received by the Assistant Commissioner from the appropriate assessing authority, he shall, after satisfying himself that the claim for refund is admissible, record an order sanctioning the refund and shall send back the case to the appropriate assessing authority. The Assistant Commissioner shall not reject any claim for refund unless, the dealer or person has been given an opportunity of being heard

(5) When an order for refund has been passed, the appropriate assessing authority shall issue a refund voucher in Form ST-2S, if the dealer desires payment in cash and shall issue a refund adjustment order in Form ST-26, if the dealer desires payment by adjustment against any amount payable by him in future

(6) After allowing such deduction, the appropriate assessing authority shall cancel the refund adjustment order under its own signatures

(7) Where a refund payment order is issued, the authority issuing such order shall simulatenously record an order sanctioning interest payable under sub-section (4) of section 30, if any, for the period of delay for which such interest is payable and shall communicate the same to the dealer to whom the interest is payable as also to the Commissioner

(8) Where an order for the payment of interest on delayed refunds under sub-rule (7) is made, the sanctioning authority shall issue to the dealer interest payment order in Form ST-27.

A transferee referred to in section 32 shall apply for the amendment of the certificate of registration to the appropriate assessing authority within fifteen days from the date of the transfer of the business.

A notice under sub-section (1) of section 33 shall be in Form ST-28

A notice under the first proviso to section 34 shall be in Form ST-29

Every dealer who is required by section 39 to issue a bill or cash memorandum in respect of goods sold by him, shall, in addition to the particulars stated in the said section, specify in the bill or cash memorandum issued by him, particulars of goods sold, quantity sold and the sale price thereof and the number of his certificate of registration

(1) The information under section 40 shall be furnished to the appropriate assessing authority within [thirty days] of the occurrence of an event referred to therein

(2) If the information under section 40 relates to a branch of any business located outside the jurisdiction of any appropriate assessing authority, the information shall be forwarded by the dealer to the other appropriate assessing authority within whose jurisdiction the branch is situated

(3) On receipt of the information under section 40 from any dealer, the appropriate assessing authority shall forward a copy of the order passed thereon to every such other appropriate assessing authority within whose jurisdiction the branch of the business of the dealer furnishing the information is situated

(4) When any registered dealer dies, his legal representative shall give the information of the death to the appropriate assessing authority within sixty days from the death of the dealer

An appeal under sub-section (1) of section 43 shall lie to the Commissioner or other officers) not below the rank of an Assistant Commissioner: Provided that the Commissioner may, by an order published in the Official Gazette, fix the territorial or the pecuniary jurisdiction, or both, of the respective appellate authorities.

(1) Every appeal shall be presented in the form of a memorandum of appeal which shall be

(a) in Form ST-30 when the appeal is against an order of assessment

(b) written on a standard watermarked judicial paper when the appeal is against any other order

(2) Every memorandum of appeal shall contain a clear statement of facts, precise grounds of appeal and the relief claimed

(3) A memorandum of appeal shall be accompanied by a spare copy thereof and two copies of the order appealed from, unless the omission to furnish copy of such order is explained to the satisfaction of the appellate authority

(4) Where an appeal is made after the expiry of the period specified in sub-section (3) of section 43, it shall be accompanied by a petition duly verified setting forth the facts showing sufficient cause for not preferring the appeal within the said period

(5) Every appeal where fresh evidence is sought to be produced, shall be accompanied by a memorandum of evidence sought to be produced, stating clearly the reasons why such evidence sought to be produced, stating clearly the reasons why such evidence was not adduced before the authority against whose order the appeal is being preferred

(6) Where the appeal is made without payment is full of the tax with or without penalty or, as the case may be, the payment of penalty in respect of which appeal is being preferred, the memorandum of appeal shall be accompanied by a petition duly verified stating the facts on which the appellant relies to satisfy the appellate authority to entertain his appeal without such payment or on payment of such lesser amount as remains unpaid

(7) The memorandum of appeal shall be signed by the appellant or his agent and shall be presented by him or his agent to the appellate authority or be sent to the said authority by registered post.

An appellant required to furnish security under the proviso to sub-section (5) of section 43 shall furnish the security in any one of the modes specified in rule 17 as the appellate authority may direct and subject to the conditions specified therein

(1) If the appellate authority does not reject the appeal summarily, it shall fix a date for its hearing and send a notice to the appellant and the Commissioner. The appellate authority may before deciding the appeal, hold such further enquiry or direct it to be held by the authority against whose decision the appeal has been preferred, as may appear necessary to the said appellate authority. The Commissioner may be represented by a person authorised by him

(2) The appellate authority shall not, for the first time receive in evidence on behalf of the appellant, an account, register, record or other documents, unless it is satisfied that the appellant was prevented by sufficient cause from producing such documents before the authority against who order the appeal has been preferred

(3) The appellate authority shall not at the hearing of appeal allow the appellant to go into any ground of appeal not specified in the memorandum of appeal unless the authority is satisfied that omission of that ground therefrom was not willful or unreasonable

The procedure prescribed in rules 36 to 38 shall apply mutatis mutandis for an application for revision under section 47

(1) No application for review under sub-section (^) of section 48 of an assessment on an order made under the Act or these rules shall be entertained if the application is not presented within sixty days from the date of such assessment or order

(2) The Commissioner or any person appointed under section 9 shall be competent under sub-section (6) of section 48 to review any assessment or order made by his predecessor in office.

The procedure fore recovery or refund of the amount due or refundable in consequence of an order in appeal, revision, or any proceedings under section 48, shall be the same as provided in rule 27 or rule 29, as the case may be.

11. Subs. by Notification No. F. 4(G)/75-Fin. (G) dated 2nd February, 1976 (w.e.f. 2-2-1976)

[(1) Any person desiring mat a question referred to in sub-section (1) of section 49 and arising in any transaction effected by him may be determined by the Commissioner, shall submit a concise statement of his case stating therein precisely the question to be determined, and indicating clearly the basis for the dispute. The statement of the case shall be in the form of a memorandum written on a standard watermarked judicial paper and shall be submitted in duplicate. 11. Ins. by Notification No. F. 4(2)/78-Fin. (G) dated 1st February, 1978 (w.e.f. 1-2-1978)

[(1) The statement of the case referred to in sub-rule (1) shall contain a declaration that the question submitted for determination of the Commissioner does not arise from any order passed under the Act, or under the Bengal Finance (Sales Tax) Act, 1941, which was in force before the commencement of the Act and the said statement of the case shall be signed and verified by a person authorised under sub-section (5) of section 21 to sign and verify the return]

(2) The Commissioner, after considering all the relevant material produced before him in the connection, shall pass appropriate orders determining the question or questions referred to him

(3) An order determining the questions shall be made by the Commissioner within a period of six months from the date of the filling of the statement of the case

11. Subs. by Notification No. F. 4(2)/78-Fin. (G) dated 1st February, 1978 (w.e.f. 1-2-1978)

A copy of an order made under sections 43, 45 46, 47 and 48 shall be supplied to the dealer and the Commissioner. The provisions of sub-rule (3) of rule 26 shall apply mutatis mutandis for the purposes of this rule.

The Commissioner shall not authorise any officer for the purpose of sub-section (1) of section 53 who is lower in rank than an Assistant Sales Tax Officer

(1)The conditions subject to which the Commissioner may accept any sum under sub- section (1) of sections 54 by way of composition of any offence under the Act or the rules shall be as follows, namely:

(a) the person alleged to have committed an offence shall apply in wriing giving his consent to compound the offence;

(b) the amount offered by such person shall be stated in his application;

(c) the composition money accepted by the Commissioner shall be adequate and shall not be illusory;

(d) the acceptance by the Commissioner of the offer to compound an offences shall broadly be based on the general principal of justice and of public policy

(2) Where under section 54 the Commissioner accepts from any person an sum by way of composition of any offence, he shall send an intimation in writing in that behalf to that person and also to the authority referred to in clause (c) below specifying therein,

(a) the sum determined by way of composition;

(b) the date on or before which the same shall be paid into the appropriate government treasury;

(c) the authority before whom and the date on or before which a receipted treasury challan shall be produced as proof of such payment; and

(d) the date on or before which the person report shall report the fact to the Commissioner

(3) An intimation about the composition of an offence shall be sent forthwith to the court trying the case

11. Ins.. by Notification No. F. 4(2)/78-Fin. (G) dated 1st February, 1978 (w.e.f. 1-2-1978)

[(4) Notwithstanding the provisions of sub-rule 1 where a person is guilty of an offence, under clause (d) or clause (k) of sub-section 50 (hereinafter referred to as "the said person") and the Commissioner is satisfied that

(a) the default in furnishing the information under section 40 was due to a reasonable cause; and

(b) the goods with respect to which a false representation within the meaning of clause (d) of sub-section (1) of section 50 was made, are of the nature or class of the goods specified in the certificate of registration of the said person and due tax on the sale whereof has been paid, the Commissioner on application in wriing from the said person may compound the offence on payment of a token composition money by the said person: Provided that the application under this sub-rule is made at any time before the 30th April, 1978 and the said person before making the application has removed or has taken steps to remove the default:

Provided further that the provisions of this sub-rule shall become inoperative on or after the 1st day of May, 1978.]

(1) Where it is proposed to make an order imposing a penalty against a dealer or a person a notice shall be served upon such dealer or person in Form

(a) ST-31, if the dealer is liable to a penalty under section 55;

(b) ST-32, if the dealer is liable to a penalty under section 56; and

(c) ST-33, if the person or the dealer is liable to a penalty under section 57, before making any such order

.

(2) In an order under section 55, section 56 or section 57 imposing a penalty has been made, a demand notice in accordance with the provisions of section 25 shall be issued in Form ST-16.

(1) Without prejudice to the provision of sections 58 and 59, notice of summons or orders under the Act or these rules may be served by any of the following methods, namely:

(i) by delivering or tendering to the addressee or his agent, or to a person regularly employed by him in connection with the business in respect of which he is registered or to any adult 2[***] member of his family, a copy of the notice, summons or order;

(ii) by post; Provided that if upon an attempt having been made to serve any such notice or summons or order by any of the abovementioned method, the sales tax authority is satisfied that the addressee is evading service of notice, summons or order or that for any other reasons, the notice, summons or order cannot be served by any of the abovementioned methods, the said authority shall cause such notice or summons or orders to be served by fixing copy thereof

(a) if the addressee is a dealer, upon some conspicious part of any place of the dealer's business last notified by the dealer or if the said place of business is known not to exist or is not traceable upon some conspicious part of the last known place of residence of its proprietor or partner;

(b) if the addressee is not a dealer, on some conspicious part of his residence or office or the building in which residence or office is located, and such service shall be as effectual as if it has been on the addressee personally: Provided further that where the sales tax authority at whose instance the notice or summons or order is to be served on inquiry is satisfied that the said office, building, place of residence is known not to exist or is not traceable, such officer may, by order in wriiting, dispense with the requirement of service of the notice or summons or order under the preceeding proviso

(2) When the officer serving a notice or summons or order delivers or tenders a copy of the notice or summons or order to the addressee personally or to his agent or to any other person referred to in clause (i) of sub-rule (1), he shall require the signatures of the person to whom the copy is so delivered or rendered, to an acknowledgment of the service, endorsed on the original notice of summons, or order:

Provided that where the addressee or his agent or any such person refuse to sign the acknowledgment, the servicing officer shall affix a copy of the notice or summons or addressee ordinarily resides or carreies on business or personally works for gain

.

(3) When the notice, summons or order is served by affixing a copy thereof in accordance with the provisos to sub-rule (1) or sub-rule (2), the officer serving it shall return the original to the sales tax authority which issued by notice, summons or order the circumstances under which he did so and the name and address of the person, if any, by whom the addressee's place of business or residence was identified and in whose presence the copy was affixed. The said officer shall also obtain the signatures or thumb impression of the person identifying the addressee's residence, office, or place of business, to his report

.

(4) When service is made by post, the service shall be deemed to be effected by properly addressing, pre-paying and posting by registered post the notice, summons or order and unless the contrary is proved, the service shall be deemed to have been effected at the time at which the notice, summons or order would be delivered in the ordinary course by post

.

(5) The sufficiency of proof of service of any notice, summons or order shall be decided by the sales tax authority which issued the same. Explanations.

(a) "agent" means a person entitled to appear in accordance with the provisions of section 60 and includes a manager, clerk or mukhtiar of the dealer or a secretary, director or accountant of a company or any literate employee of a dealer, unless the dealer has informed in writing the name or names of persons authorised to receive notice, summons or order on his behalf as agent;

(b) the expression "service" shall include the expression "give" or "sent" or any other similar expression used in the Act or the rules in relation to any notice or summons or order;

(c) "sales tax authority" means a person appointed under sub-section (2) of section 9 and shall include any authority prescribed in these rules to hear appeal, the Appellate Tribunal and the Commissioner.

(1) A Sales Tax Practitioner referred to in clause (c) of sub-section (1) of section 60 shall be eligible for having his name entered in the list, if he,

(a) possesses any of the qualifications specified in rule 50 or rule 51 of the Income Tax Rules, 1962, as amended from time to time, or

(b) was formerly an employee of the Sales Tax Department of Delhi Administration and he is, in the opinion of the Commissioner, a fit and proper person to appear or act in proceedings under the Act and these rules: Provided mat

(i) he had held during service in the department an office not lower in rank than that of an Assistant Sales Tax Officer for not less than seven years;

(ii) he shall not be qualified to appear on behalf of a dealer for one year in any proceedings under the Act or these rules before any authority other than the Appellate Tribunal:

11. Ins. by Notification No. F. 4(61)/75-Fin. (G), dated 2nd February, 1976 (w.e.f. 2-2-1976) [(c) is a person who, being an agent within the meaning of sub-clause (iii) or sub-clause (iv) of clause (a) of rule 2 of the Delhi Sales Tax Rules, 1951 was immediately before the commencement of these rules, eligible to appear on behalf of a dealer in proceedings under the Bengal Finance (Sales Tax) Act, 1941, as then in force in Delhi and the rules made thereunder

(2) Any person who wishes to have his name entered in the list referred to in clause (c) of sub-section (1) of section 60, shall apply to the Commissioner. A fee of rupees ten shall be payable in the form of court-fee stamps affixed to such application which shall be accompanied by documentary evidence regarding his eligibility

(3) The Commissioner, if he is satisfied that the applicant fulfils the requirements of this rule, shall enter his name in the list in Form ST-38 and grant him a certificate in Form ST-39.]

Where in these rules a period is prescribed for during a certain act, the Commissioner may, for reasons to be recorded in writing, extend mat period 11. Subs. by Notification No. F. 4(2)/78-Fin. (G) dated 1st February, 1978 (w.e.f. 1-2-1978) [as may be specified by him]

The following fees shall be payable in court-fee stamps, namely:

(1) The dealer concerned or bis agent, on making to the appropriate assessing authority a written application stamped with a court fee of the value of two rupees, may inspect the record of his case or any entries relating to himself in any register maintained under the rules. A separate application shall be made for the inspection of each record or register

(2) The court fee of two rupees paid on the application shall cover the first hour of inspection only. For each subsequent hour, or part of any hour, an additional court fee stamp of fifty paise must be supplied by way of payment beforehand for being affixed on the application. No fresh application shall be demanded for the continuation of an incomplete insection on the next working day

(3) If the document to be inspected relates to any previous year, a search fee in the form of court fee stamp of the value Of rupees two per application shall be charged

(4) A person entitled under sub-rule (1) to the inspection of any document, shall be granted a copy of the same on his making an application in this behalf bearing a court fee stamp of the value of

(a) 50 paise for first 200 words or part thereof

(b) 30 paise for every additional 100 words as part thereof

(c) an extra fee of one rupee if copies are required urgently

(5) A copy to be granted under sub-rule (4) shall be prepared in the office of the appropriate assessing authority

(6) The provisions of sub-rules (1) to (5) shall apply mutatis mutandis to inspection of records of the office of the appellate and the revisional authorities and grant of copies thereof.

11. Ins.. by Notification No. F. 4(2)/78-Fin. (G) dated 1st February, 1978 (w.e.f. 1-2-1978)

(1) "Log Book/Trip Sheet" refrred to in sub-section (2) of section 64 shall be in Form ST-40

22. Subs. by Notification No. F. 4(2)/78-Fin. (G), dated 26th March, 1979 (w.e.f. 26-3-1979)

[(2) "Goods vehicle record" referred to in sub-section (2) of section 64 shall be the Way-Bill in Form ST-41 and the Transport Receipt in Form ST-41-A which shall be carried by the driver or the person in charge of the goods vehicle. The way-bills and trasnsport receipts in Forms ST-41 and ST-41A respectively shall be serially numbered in consecutive order. The last serial number shall go up to 1,100,000, whereafter a fresh series of transport receipts and way-bills shall start, intimation regarding which shall be given to the Commissioner or any other officer authorised by him before bringing the fresh series into use.]

(3) "Bill of sale" referred to in sub-section (2) of section 64 shall be in Form ST-42 and shall be carried by the owner or the person in charge of the notified goods vehicle in respect of the notified goods moved by way of sale

(4) "Delivery note" referred to in sub-section (2) of section 64 shall be in Form ST-42 and shall be carried by the owner or the person in charge of the notified goods vehicle in respect of the notified goods moved by way of sale

(4) "Delivery note" referred to in sub-section (2) of section 64 shall be in Form ST-42 and shall be carried by the owner or the person in charge of the notified goods or goods vehicle in respect of the notified goods moved by way of sale

(5) "Declaration" required to be filed under sub-section (3) of section 64 by the owner or person in charge of notified goods or the goods vehicle entering or leaving Delhi shall be

(a) in Form ST-44 (hereinafter referred to as the "Import Declaration") duly filled in duplicate and signed by the consignor of the goods if the notified goods carried are intended to be exported out of Delhi

(b) in Form ST-45 (hereinafter referred to as the "Export Declaration") duly filled in duplicate and sighed by the consignor of the goods if the notified goods carried are intended to be exported out of Delhi;

(c) in Form ST-46 (hereinafter referred to as "Transit Slip") duly filled in duplicate, signed and verified by the owner or person in charge of the notified goods or the goods vehicle, if the notified goods carreid are intended for transit through Delhi

Explanation. For the purpose of clause (a) "consignor" means any person who seeks to export, by road, rail, river or air from any place ourtside Delhi for the purpose of import into Delhi the notified goods, and for purpose of clause (b) "consignor" means a person who seeks to export or send the notified goods out of Delhi

.

(6) The forms of import, or as the case may be, Export Declaration referred to in sub-rule (5) shall be obtainable from the appropriate assessing autority and the form of Transist Slip from the officer in charge of the checkpost of entry of goods vehicle carrying the notified goods meant for transist through Delhi

.

(7) The Import Declaration shall be furnished in duplicate before the officer-in-charge of the checkpost or barrier. A copy of the said declaration duly verified by the

.

(8) For obtaining Import or, as the case may be, Export Declaration in Forms ST-44 and ST-45, an application in writing shall be made to the appropriate assessing authority. The provisions of sub-rule (3) and sub-rule (4) of rule 7 shall mutatis mutandis apply ton issue of declaration in Forms ST-44 and ST-45

.

(9) Amount of the declaration in Forms ST-44 and ST-45 shall be maintained in Form ST-47 which shall be open for inspection by the appropriate assessing authority. The provisions of sub-rules (7) to (13) of rule 8 mutatis mutandis apply to the declaration in Forms ST-44 and ST-45

(10) Where the owner or the person in charge of the notified goods, or the goods vehicle bound for any place outside passes through Delhi, such owner or the person in charge of the notified goods or the goods vehicle shall furnish, in duplicate to officer-in-charge of the checkpost or barrier of his entry into Delhi, a Transit Slip in duplicate in Form ST-46 duly filled, signed and verified. He will obtain from the officer in charge of the checkpost or the barrier one copy of the the Transit Slip in Form ST-46 duly countersigned. The owner or person in charge of the notified goods or the goods vehicle shall deliver within twelve hours of its entry into Delhi, the said countersigned copy to the officer-in-charge of the checkpost or barrier at the point of his exit from Delhi

.

(11) The owner or his agent or the person in charge of the notified goods vehicle when required to furnish security under sub-section (5) of section 64, shall furnish security in any form and in the manner and subject to the conditions specified in rule 17. The security referred to in this sub-rule shall be furnished within the time specified in the order not exceeding seven days from the detention of the notified goods. The officer-in- charge of the checkpost or barrier shall issue to the depositor a receipt in Form ST-48 acknowledging the receipt of the security

.

(12) The officer-in-charge of the check post or barrier obtaining the notified goods shall make a report to the Commissioner or such other officer as may be nominated by him in this behalf about all the facts and circumstances of the casse within twelve hours of the detention of the notified goods

.

(13) Where the notified goods detained are not released owing to the failure to furnish the security required to be furnished under sub-section (5) of section 64 Within the specified time the notified goods detained shall be sold by public auction after following the procedure as laid down hereinafter:

(a) Soon after the failure to furnish the security required to be furnished under sub-section (5) of section 64 the officer-in-charge of the checkpost or the barrier detaining the notified goods shall make a report to the Commissioner about all the facts and circumstances in which the notified goods are required to be sold by public auction and shall obtain his written orders before sale or disposal of the notified goods

(b) The officer nominated by the Commissioner for the purpose shall cause to be published on the notice board of his office, a list of the notified goods detained and intended for sale with a notice under his signatures specifying the place where, and the day and hour at which, the detained notified goods are to be sold and display copies of such list and notices at more than one public place near the checkpost or barrier and the place where, the goods were detained and the place of auction. Copy of the list and notice shall also be displayed in the office of the Commissioner. Nominally, a notice for not less than seven days shall be given before the auction is conducted

(c) Intending bidders shall deposit as earnest money a sum equal to ten per cent. of the estimated value of the notified goods. The successful bidder shall deposit an additional earnest money equal to fifteen per cnet of the value of the goods auctioned immediately on the fall of the hammer. Officer conducting the action shall grant a receipt acknowledging the receipt of the earnest money

(d) At the appointed day and time, the notified goods shall be put up in one or more lost, as the officer conducting the auction sale may consider advisable and shall be knocked down in favour of the highest bidder subject to confirmation of the sale by the Commissioner.

(e) The auction purchaser shall pay the sale value of the notified goods in cash, immediately after the sale and he will not be permitted to carry away any part of the notified goods until he has paid for the same in full and until the sale has been confirmed by the Commissioner. If the purchaser fails to pay the purchase money within three days of the confirmation of the sale by the Commissioner, the notified goods shall be resold by auction and earnest money deposited by the defautling bidder shall be forfeited to the government The earnest money deposited by unsuccessful bidders shall be refunded to them immediately after the auction is over

(f) If any order directing detention is reversed on appeal, the notified goods so detained, if they have not been sold before such reversal comes to the knowledge of the officer conducting the sale, shall be released or, if they have been sold, the proceeds thereof shall be paid to the owner of the notified goods.

(g) Notwithstanding anything contained in this rule if the notified goods detained are of a perishable nature or subject to speedy and natural decay, or when the expenses of keeping them in custody are likely to be high in the opinion of the officer-in-charge of the checkpost or barrier he shall sell with the previous approved of the Commissioner in writing such notified goods or otherwise dispose them of by the time as may be specified by the Commissioner.

(14) Where the detained notified goods are sold or otherwise disposed of under the preceeding sub-rule, the owner thereof shall be liable to pay the expenses and other incidental charges incurred in detaining and disposing them of. The sale proceeds of the notified goods shall be deposited in the government treasury. Surplus of the proceeds, if any, after deducting therefrom the expenses and other incidental charges incurred, in detaining and disposig of the notified goods, and the amount of security required to be the furnished under sub-section (5) of section 64 shall on application be refunded to the lawful owner of the notified goods sold under orders of the officer, nominated by the Commissioner in this behalf

. 11. Ins. by Notification No. F. 4(2)/78-Fin. (G), dated 26th March, 1979 (w.e.f. 26-3-1979)

[(15) Every carrier of goods or agent of a transport company including an employee of a transport company or booking agency functioning in Delhi, shall in respect

(16) No carrier of goods or agent of a transport company or booking agency shall transport, accept for booking or release any consignment of notified goods, unless

(a) the consignment is covered by a copy of bill of sale in Form ST-42 or delivery note in Form ST-43, as the case may be,

(b) the particulars regarding consignment intended to be booked are furnished in the forwarding note, in Form ST-S3, as the case may be,

(c) the transport receipt bears stamped endorsement from the consignee indicating his full particulars and registration certificate number under the Act, if any,

(d) the person taking delivery of the said goods or delivering the said goods for booking furnishes a letter of authority from the consignee or consignor containing his specimen signatures duly attested

.

(17) Where delivery of consignment is given gto the consignee, without the aid of a transport company or booking agency the owner or the person in charge of the goods vehicles shall maintain the record regarding delivery of consignment of the notified goods in the register in Form ST-52

.

(18) Way Bill in Form ST-41, Transport Receipt in Form ST-41A, the Despatch Register in Form ST-51 and the Delivery Register in Form ST-52 referred to in this rule shall be preserved for a period of five years. Explanation. For the purposes of this rule, unless the context otherwise requires

(a) "notified goods" means such goods which exceed such quantities, measures, or valuation, as the Commissioner may by notification in the Official Gazette, specify from time to time

(b) "Officer-in-charge of the checkpost or barrier" means an officer appointed under sub-section (2) of section 9 and posted for the time being at a checkpost notified under sub-section (1) of section 64.]

(1) Where a dealer has within Delhi more than place of business (hereinafter referred to as "branches") he shall nominate one of such branches as the head officer for the purpose of these rules

.

(2) The dealer shall intimate the nomination under sub-rule (1) to all the appropriate assessing authorities, within whose jurisdiction such branches are situated together with the particulars of premises thereof before the close of a year

.

(3) In a case falling under this rule, if the dealer fails to nominate one of the branches to be the head office, the Commissioner may nominate one of such branches to be tile head office.

(4) All applications, returns or statements prescribed under the Act or these rules, shall be submitted in respect of all the branches jointly by the head office to the appropriate assessing authority

.

(5) The turnover for the whole business shall be the aggregate of the turnover of all branches

.

(6) The person in charge of each branch shall at all reasonable time, on demand by the appropriate assessing authority, furnish the name and the address the head office and intimate whether or not his branch returns of turnover have been despatched to such head office

The summons to be issued by an authority under the Act shall be in Form ST-34

All forms prescribed in these rules shall be printed under the authority of the Commissioner and the obtainable from him or his authorised agent on payment of such charges, as may be specified by the Commissioner from time to time: Provided that any form covered by clause (g) of rule 2 of the Delhi Sales Tax Rules, 1951 and in force before the commencement of these rules and which may be specified by the Commissioner by order in writing may continue to be used for such period as specified in the said order: 11. Subs. by Notification No. F. 4(2)/78-Fin. (G), dated 1st February, 1978 (w.e.f. 1-2-1978)

[Provided further that the provisions of this rale shall not apply to such form or forms and as the Commissioner may specify in this behalf.]

Any power conferred by these rules upon authority may be exercised by any superior authority under the Act and these rules

All accounts, registeres and other documents relating to a dealer's stock of goods, purchases, sales and delivery of goods and the counterfoils of declaration forms the end of the year, unless any proceedings in respect of that year are pending, in which case they shall be preserved till the final decision in those proceedings. Any loss thereof shall be reported to the police and the appropriate assessing authority 22. Ins. by Notification No. F. 4(13)/78-Fin. (G), dated 28th June, 1978 (w.e.f. 28-6-1978) [within a period of fifteen days from the date of occurance]

The amount of tax, which a dealer referred to in section 75 is liable to pay under that section shall be assessed, paid and recovered in the same manner as if such a dealer were a dealer registered under the Act and all the provisions of the Act and these rules shall, so far as may be apply accordingly for the purpose of assessment, payment and recovery of the tax, as the case may be

Whoever contravenes any provisions of these rules shall be punishable with fine which may extend to five hundred rupees, and in the case of a continuing contravention, with an additional fine which may extend to twenty-five rupees for every day during which such contravention continues after conviction for the first time for such contravention

The Delhi Sales Tax Rules, 1951 are hereby repealed.

FORM

FORMS DUPLICATE/ORIGINALFORM ST-1(See- rule 7)Form of declaration for purchases byregistered dealersIssued to holder of Serial No..................Registration Certificate Seal of die issuigNo..................... authorityTo......................................(Seller)............................................(Address)Certified that the goods purchased from you as per bill/cash memos stated below are covered by *my/our RegistrationCErtificate No......................dated...................which is valid with effectfrom........................and are for:*(i) Sale or release*(ii) Use as raw materials*(iii) Packaging of goodsin terms of section 4(2)(a)(v) of the DelhiSales Tax Act, 1975.* Strike out the words/expressionsnot applicable. COUNTER FOILFORMST-1(See- rule 7)Form of declaration for purchases byregistered dealersSeal of the issuing authoritySerial No...............................To .................................(Seller) ...............................(Address) Declaration given against: Bill(s)/Cash memo(s)No. and date Descriptionof goods Valuegoods Bill(s)Cash memo(s) No.and date Descriptionof goods Value ofgoods Signature... Date.. TOTAL.. The above statement are true to the best ofmy knowledge and belief.Date................... Signature......................Name of the person signing thedeclaration and his status inrelation to the purchasing dealer.Name and address of the purchasingdealer.

FORM ST (See-rule 8) .

FORM ST-2(See-rule 8)Account of Declaration Form (ST-1)/ST-35/ST-35/l)Maintained Under sub-rule (8) of rule 8. Registration Certificate No..Authorisation No...... Ward No..............Authority FromWhom received... Receipts Issues S.No. Date of Receipt Serial No. Date of issue Serial No. Name and Addressof Seller towhom issued RegistrationCertificate No.of Seller towhom issued From To 1 2 3 4 5 6 7 8 Description ofgoods in respect ofwhich issued Value of goods 'Seller's Cash memo No. and datein reference to, which issued Serial No.(s) of unused formssurrendered to sales tax authority Remarks No. Date From To 9 10 11 12 13 14 15 *Strike off whichever is not applicable**Fof Office use.P.S. (i) Separate sheet should be used for different type of declaration forms used,(ii) Incomplete and illegible forms will be rejected,(iii) To be submitted in duplicate. **Checked by.............. Total.................Date of Receipt........................................ Dealer's Signature..................................

11. Subs. by Notification No. F. 4(2)/78-Fin. (G), dated 1st February, 1978 (w.e.f. 1-2-1978) [FORM ST [See-rule 8(3)]

[FORM ST-2A[See-rule 8(3)]Requisition Account of Declaration FormsWard No ......................................................................Registration Certificate No...................Assessment Year...........Type of Form ........................................................................Authorisation No......................... Sl. No. Name, address& R.C. No. ofSeller Item descriptionwith Class-fiction code Total amountfor which Formto be issued Total No.of Bills Cash Memo/BillNo: & Date (1) (2) (3) (4) (5) (6) Total amount for which Form Required...................... (in words)................(in figures).[Signature of the Dealer]

FORM ST [See-rule-8(4)]

[FORM ST-2B[See-rule-8(4)]Utilisation Account of Declaration Forms issued in Advance Registration Certificate No................Authorization No...............................Assessment Year............................. Ward No..................Authority from whom received..................Return period: Quarter/Month ending...............Type of Form.................. SI.No. Name, address &RC No. of Seller SI. No. ofForm Item description withclassification code Date of issue ofselling dealer (1) (2) (3) (4) (5) Value of goods Total No. of Bills Cash Memo/Bill No. * Date (6) (7) (8) Total amount for which Form issued (Rs.)......................(in words).....................(in figures)..........................................Signature of the Dealer]

FORM ST [See-rule-8(3)]

[FORM ST-2C][See-rule-8(3)]AppUcatioa for Issue of FormsTo,The Sales Tax Officer,Word No......................1. Please issue us the statutory declaration forms as per Requisition Accountsubmitted by us with the last return of Assessment Year.......(Copy Attached).(Or)Please issue statutory declaration forms, as per the details below, in advancewhich are required for.........................(Mention purpose). Type of Form Number 2. I/We hereby certify that we have utilized and issued to the selling dealer, thestatutory declaration forms last issued by the Department to me according tothe requisition utilization account in Form St 2A furnished by me at the timeof filing the returns.3. I/We certify that due return(s) have been filed for all quarters/monthstill............(mention period ending) and the tax due a per such return(s) hasbeen paid.4. I/We certify that we have not defaulted in payment of the amount of taxassessed or penalty imposed by the assessing authority so far, in respect ofwhich no orders for instalment/stay has been obtained from the competentauthority.5. I/We further certify that in case where the instalment/stay has been obtained,from the competent authorities as per law. We have also substantiallycomplied with the terms and conditions subject to which such stay/instalmentorders were granted.6. Please deliver............Forms to Shri..............a regular employee of firm, whoseauthorisation is already on record of the Department.I/We hereby declare that above information is true and correct to the best ofmy knowledge and belief.Signature of the authorised Person Signature of Dealer...................Name................................ Name of the Dealer...................R.C.NO........................................Date....................Place................

Verification Report of Record Keeper1. Returns filed upto................2. Dues clearance report................3. Items allowed/Not allowed...................4. Signature of dealer tallying/Not tallying...................5. Signature on Photograph of Authorised person tallying/Not tallying............6. Utilisation Account Filed/Not Filed. (If applicable)............7. Purchase vouchers tally/does not tally with requisition account..............8. Adverse material, if any...................9. Any other.........................Order of Assessing AuthoritySignature of A.A.]

FORM ST- (See-rule 9)

COUNTER FOILFORM ST-3(See-rule 9)Form of declaration for sale of goods Taxableat point specified under section 5Serial No...............Seal of the Issuing AuthorityTo................................. (Purchaser)................................(Address)Declaration given against: ORIGINAL/DUPLICATEFORM ST-3(See-rule 9)Form of declaration for sale of goods Taxable at point specified under section 5Serial No......................Seal of the Issuing AuthorityCertified that:*I/We....................................holding Registration Certificate No..................... havesold goods described in the table given below to M/s.............................and that *I/We shall pay/have paid tax on the sale, of the goods covered by this declaration.Or*I/We................................................ purchaed the goods described in the tablegiven below from a registered dealer who furnished to *me/us a declaration in Form ST-3 in respect of these goods. These goods have been sold by *me/us per particulars given in the table: Bill/Cash MemoNo. & Date Descriptionof goods Value ofthe goods Bill/Cash MemoNo. & Date Descriptionof goods Value ofthe goods TOTALThe above statement is true to the best of my knowledge and belief. Signature................... Signature................... Date.......... *Strike out the words/expressions not applicable.

22. Subs, by Notification No. F 4(28)/92 Fin. (G). dated 9th July, 1993 (w.e.f. 9-7-1993)

FORM ST- (See-rule 11/5)

Annexure (To be filled and submitted in duplicate)

[Annexure]

(To be filled and submitted in duplicate)

Names, Photographs and spdmen signature of all persons having interest in the business

Name of Partner/

Proprietor or any

other Member having

interest in the

Business or Principal

Business or Principal

Officer (s)

Stamp size

photographs

Specimen

Signature

Signature with

full name and

address of person

attesting specimen

Signature

For Office use

only Verificaion

and Counter

Signature of

A.A.

1.

2.

1.

2.

1.

2.

1.

2.

1.

2.

1.

2.

(Signature of Applicant

Name of Business............................

Address of Business........................

Annexure

FORM ST (See rule 16)

FORM ST-7(See rule 16)Register of application for registration maintained under sub-rule (1) of rule 16 SI. No. Date of receipt of application Section under which applied Name &address of the applicant Date of final order Registration certificate number Date of validity Date of liability Section under which registered Initials of assessing authority Date upto which valid, if registered under section 16 Remarks 1 2 3 4 5 6 7 8 9 10 11 12

N=\"LEFT\" VALIGN=\"TOP\" WIDTH=\"865\" HEIGHT=\"3\">\

Additional space for information. (This space may be iused if the space provided on page

1 or page 2 is insufficient)

Item & Description

Signature & Seal of

Assessing Authority

Name of Business

Registration Certificate No.

Entered at serial No. In register in Form ST-10

Signature & Seal of Assessing Authority

Name:

Destination:

Date

Ward No.

Name of the entry

amended/Nature

of Amendment

Amendment with Details of

effect from date amendment

Order No./

diary No.,

with date

Signature & Seal

of assessing

Authority

R.C. No.

14. Names, photographs and specimen signatures of all persons having interest in the

business:

R.C.NO.

Signature & Seal of Assessing Authority

Name:

Designation:

15. Address of Factories, Warehouses, and Additional Place of Business:

Additional space for information. (This space may be iused if the space provided on page

1 or page 2 is insufficient)

Item & Description

Signature & Seal of

Assessing Authority

Name of Business

Registration Certificate No.

Entered at serial No. In register in Form ST-10

Date

Ward No.

Signature & Seal of Assessing Authority

Name:

Destination:

Name of the entry

amended/Nature

of Amendment

Amendment with Details of

effect from date amendment

Order No./

diary No.,

with date

Signature & Seal

of assessing

Authority

R.C. No.

FORM ST (See rule 16)

FORM ST-10(See rule 16)Register of registered dealers maintained under sub-rule (4) of rule 16 SI. No. Registration Certificate No.& date of issue Section under which issued Name & Address of the dealer If registered under section16 mention period for which operative Initials of assessing authority Date of cancellation Remarks 1 2 3 4 5 6 7 8

Receipt No...................Date of filling..............

Opening Stock

Sales

Purchases

Closing Stock

Gross Profit

Total

Total

11. Particulars of goods if any returned (to be annexed as a separate statement if space is insufficient.

Serial

No.

Date when

Goods

Returned

Taken

in stock

Name and

Complete

address of

the buyer

from

whom returned

Particulars of cash memos/billvouching the original

sale and credit note no. or any other proof.

No.

Date

Amount (Rs.)

(i)

(ii)

(iii)

(iv)

(v)

(vi)

VERIFICATION

I hereby state and declare no solemn affirmation that:

(1) The particulars stated above and in the satements if any annexed to this

statement are true and correct to the best of my knowledge and belief, and

(2) M/s........................................... is eligible to be assessed for without any prior

enquiry under sub-rule (1) of rule 26 of the said Rules in accordance with the notification

issued under the first and second proviso of the said Rule.

Signature....................................

Palce..................... Name of person authorized to

sign return...................................

Date........................................... Status of the signatory in relation

to the dealer..............................

Acknowledgment-cum-Assessment order under section 23(2)

Office of the Commissioner of Sales Tax: New Delhi

In the matter of assessment of M/s.....................................for (year)......................under DST

Act, 1975/Central Sales Tax Act, 1956.

Particulars

Amount

Particulars (Rs.)

Amount (Rs.)

(i)

(ii)

(iii)

(iv)

Opening Stock

Sales

Purchases

Closing Stock

Gross Profit

Total

Total

11. Particulars of goods if any returned (to be annexed as a separate statement if space is insufficient.

Serial

No.

Date when

Goods

Returned

Taken

in stock

Name and

Complete

address of

the buyer

from

whom returned

Particulars of cash memos/billvouching the original

sale and credit note no. or any other proof.

No.

Date

Amount (Rs.)

(i)

(ii)

(iii)

(iv)

(v)

(vi)

VERIFICATION

I hereby state and declare no solemn affirmation that:

(1) The particulars stated above and in the satements if any annexed to this

statement are true and correct to the best of my knowledge and belief, and

(2) M/s........................................... is eligible to be assessed for without any prior

enquiry under sub-rule (1) of rule 26 of the said Rules in accordance with the notification

issued under the first and second proviso of the said Rule.

Signature....................................

Palce..................... Name of person authorized to

sign return...................................

Date........................................... Status of the signatory in relation

to the dealer..............................

Acknowledgment-cum-Assessment order under section 23(2)

Office of the Commissioner of Sales Tax: New Delhi

In the matter of assessment of M/s.....................................for (year)......................under DST

Act, 1975/Central Sales Tax Act, 1956.

ORDER

On perusal of the statements made in form ST-11A and documents filed herewith and after

having been satisfied that returns furnished in respect of...................................(year) are

correct and complete, and that a sum of Rs.......................................has been paid into

Government Account, the amount of tax due from the aforesaid dealer is assessed as Rs.

...........................under the DST Act, 1975 and Rs.....................................under CST Act,

1956 not he basis of such returns.

The reciept of following documents is hereby acknowledged.

Type of documents/Forms of declaration Serial No. Date Amount (Rs.)

ST-1/ST-35/CD etc

Name.................................

Designation of Assessig Authority/

Notified Authority

Acknowledgment-cum-Assessment order under section 23(2)

Office of the Commissioner of Sales Tax: New Delhi

In the matter of assessment of M/s.....................................for (year)......................under DST

Act, 1975/Central Sales Tax Act, 1956.

ORDER

On perusal of the statements made in form ST-11A and documents filed herewith and after

having been satisfied that returns furnished in respect of...................................(year) are

correct and complete, and that a sum of Rs.......................................has been paid into

Government Account, the amount of tax due from the aforesaid dealer is assessed as Rs.

...........................under the DST Act, 1975 and Rs.....................................under CST Act,

1956 not he basis of such returns.

The reciept of following documents is hereby acknowledged.

Type of documents/Forms of declaration Serial No. Date Amount (Rs.)

ST-1/ST-35/CD etc

Name......................................................

Designation of Assessig Authority/

Notified Authority

FORM ST (See rule 21)

FORM ST-12(See rule 21)Tax according to return/Additional demandChallan A*[To be retained in the Treasury]Sales TaxReserve Bank of IndiaState Bank of India/Other Public Sector Banksat........................(Branch)for the period from.............................to..................................Credited: CONSOLIDATED FUND OF INDIA (DELHI)Head: 040, Sales Tax Receipt Sales Tax Receipts Name and address of dealer Payment on account of Amount (i) Tax according to return (ii) Tax assessed (iii) Interest under section 27 Ward No. (iv) Penalty under section 23(6)/55 Section 56 Section 57 R.C. No. (v) Composition (vi) Other dues ............................... Total ................................. In Words (rupees .................................... ) Signature of assessing authority Signature of the Depositor Date ................................. FOR USE IN TREASURYReceived payment of Rs.................................................(Rupees.............................................................)Date of entry....................................................................TreasuryAccountantSEAL* Portion B, C and D of challan being identical: are not reproduced here, Portion A and B are retained by the treasury at the time of deposit and subsequently B portion is send to the assessing authority. Portion C is attached by the dealer alongwith the return and portion D is retained by the dealer.

FORM ST (See rale 25)

FORM ST-13(See rale 25)Notice under section 23 of the Delhi Sales Tax Act, 1975Office of the Sales Tax Officer, Ward No................, New Delhi Dated............................................No.........................................To M/s...........................[Name]....................................[Address]....................................[Registration No.]*Whereas I am not satisfied that the return(s) filed by you for the month(s)/quarter(s)ending........................20.............*is/are correct and complete and I think it necessary to require your presence and the production of further evidence;*Whereas you, being a registered dealer, failed to furnish return(s) for the month(s)/quarter(s) ending................................20....................by the prescribed date; And whereas I purpose to assess the amount of tax due from you for the aforesaid period under section 23 of the Delhi Sales Tax Act, 1975:Now, therefore, I hereby require you to attend my office on........................ [date] at......................[time] and(1) to produce or cause to be produced all evidence on which you rely in support of your return(s), and all your accounts (including record of purchases and sales) and also to furnish or cause to be furnished the following information: (a) .............................(b) ............................. (2) to show cause as to why a penalty under section 55 of the said Act in respect of the period(s) ending..........................20.............................should not be imposed on you. Please take notice in the event of your failure without sufficient cause to comply with this notice, I shall assess to the best of my judgment the amount of tax from you/*shall impose a penalty under section 55 of the Act. SEAL ..........................................Signature Designation* Strike out whichever is not required.

FORM ST (See rule 25)

FORM ST-14(See rule 25)Notice under section 23 of the Delhi Sales Tax Act, 1975Office of the Sales Tax Officer, Ward No..................New Delhi Dated...............................................No.........................................To M/s...........................[Name]....................................[Address]*Whereas I am satisfied on information which has come into my possession that you have been liable to the payment of tax under the Delhi Sales Tax Act, 1975 in respect of the period commencing on......................20.........................and ending with...................20............................but have failed to get yourself registered. Now, therefore, I propose to make assessment to the best of my judgment under subsection (6) of section 23 in respect of the aforesaid period and to impose penalty under the said provision. You are hereby directed to attend at...............[place] on.......................... [date] at.......................[time] to show cause why you should not be so assessed and why a penalty under sub-section (6) of section 23 in respect of the aforesaid period should not be imposed upon you. Please take notice that in the event of your failure without sufficient cause to comply with this notice you will render yourself to be assessed and also to the imposition of penalty under sub-section (6) of section 23 without any further notice to you. Date.............................. ..........................................Signature SEAL Designation

FORM ST (See rule 25)

FORM ST-15(See rule 25)Notice under section 24 of the Delhi Sales Tax Act, 1975Office of the Sales Tax Officer, Ward No..................., New Delhi Dated................................................No.........................................To M/s...........................[Name]....................................[Address]....................................[Registration No.]* Whereas I have reasons to believe that the turnover of your business for the year/period....................20.............has escaped assessment to tax/has been assessed at a rate lower than the rate at which it was assessable/deduction has been wrongly made vide assessment order dated.....................................made under section 21 of the Delhi Sales Tax Act, 1975.Now therefore, I propose to determine to the best of my judgment under section 24 of the Act, the amount of tax due from you in respect of such turnover for the same period, and require you to show cause against the proposed action and to appear in person or by an agent and to produce and cause to be produced accounts, registeres, cash memos and bills and other evidence for determining the correct amount of tax payable for you by the said period at.......................................[place] on.......................[date]at...........................[time].Please take notice that in the event of your failure without sufficient cause to comply with this notice, the proposed action shall be taken without further notice to you. Date.............................. ..........................................Signature SEAL Designation

FORM ST (See rule 27)

FORM ST-16(See rule 27)Notice under section 25 of the Delhi Sales Tax Act, 1975Office of the Sales Tax Officer, Ward No................., New Delhi Dated..............................................No.........................................To M/s...........................[Name]....................................[Address]You are hereby informed that your taxable turnover for the year/quarter/month ending ..................... 20............................. has been assessed/reassessed to tax/that a penalty under the Act has been imposed as under: A: Taxable turnover determined Rs. B: Tax assessed Interest levied Penalty Under section 23(6)Under section 55Under sectionv 56Under section 57 Total..............................Less amount already paid Net amount due You are hereby directed to pay the sum of Rs.................................... [in figures]Rs.....................[in words] into the appropriate Government Treasury within *thirty days/................days from the date of service of this notice and produce receipt treasury challan within three days of date of deposit to the undersigned failing which the said sum shall be recoverable from you as an arrear of land revenue. Please take notice that if you are a defaulter or deemed to be a defaulter under section 25 in payment of the sum, as aforesaid, you would render yourself liable to penalty under sub-section (5) of section 25 and in addition, to pay interest chargeable under sub-section (2) of section 27 from the date of default till realisation of the said sum.2. A challan in Form ST-12 is enclosed for the purpose. Date.............................. ..........................................Signature SEAL Designation* Strike out whichever is not applicable.

FORM ST (See rule 27)

FORM ST-17(See rule 27)Form of recovery certificate Office of the Sales Tax Officer, Ward No..................., New Delhi Dated............................................No.........................................To The Collector, Sales Tax, New Delhi This is certified that a sum of Rs.............................which is due from M/s.................on account of sales tax, penalty and interest as per details given in the table below, is in arrear. Table Particular of arrear Amount in arrears.(i) Sales Tax(ii) Penalty(iii). Interest under section 27(1) Total...............................(iv) Interest under section 27(2) upto the date of issue of this certificate(v) Composition(vi) Other dues under the Act recoverable as an arrear of land revenue.2. With reference to the provisions of sub-section (7) of section 25 of the Delhi Sales Tax Act, 1975 and Rule 27 made thereunder you are hereby requested to recover the said sum as if it were an arrear of land revenue. The amount recovered may please be credited in the appropriate Government Treasury in the Consolidated Fund of India (Delhi under Head "040-Sales Tax Receipts, State Sales Tax Receipts".)3. In addition to the account specified in the certificate aforesaid, interest chargeable under sub-section (2) of section 27 from the date of this certificate till realisation is also recoverable as an arrear of land revenue any may be recovered accordingly.4. The particulars of the person or persons liable to pay the amount under this certificate are given below: Name of the proprietor/partners, etc. Father's name Residential address Shri.................................S/o...............................Resident of........................................is responsible as surely in the amount of Rs.................................Signature SEAL Designation

FORM ST (See rule 28)

FORM ST-18(See rule 28)Application for permission for payment of a fixed sum in lieuof tax under section 29 of the Delhi Sales Tax Act, 1975 ToThe Sales Tax Officer,Ward No......................New Delhi.I.....................son of......................Proprietor/partner/katra/principal officer/head of thedepartment of the business, whose particulars are detailed below hereby apply forpermission in compound for the tax assessable by paying in lieu thereof a lump sum:1. Name of the dealer2. Place of the business3. Ward No.4. Registration Certificate No.5. Status6. Particulars of goods dealt in.7. Turnover of the business and tax thereon during the year proceeding that for whichthe permission is sought:(i) Year(ii) Gross turnover(in) Taxable turnover(iv) Tax.8. Estimated turnover and tax for the year which permission is sought,(i) Year(ii) Gross turnover(iii) Taxable turnover(iv) Tax9. Circumstances under which application is being made.10. Lump sum offered by way of composition.I declare that the above statement is true and comlete to the best of my knowledgeand belief.Date..................... ..................................Signature

FORM ST (See rule 28)

FORM ST-19(See rule 28)Certificate granting permission for payment of lump sum in lieu of tax under section 29 of the Delhi Sales Tax Act, 1975 Certificate No.. Year................... Office of the Sales Tax Officer Ward No....................., New Delhi This is to certify that the dealer whose particulars are detailed below is permitted to compound for the tax assessable on his taxable turnover for the year.......................by payment, in lieu thereof, the amount of lump sum as specified below:1. Name of the dealer2. Place of the business3. Registration No.4. Particulars of goods dealt in.5. Year for which permission to compound tax is granted.6. Amount of lump sum7. When payable The permission is subject to the following conditions.(i) The dealer shall not start a new branch of business or make any change in the nature or description of goods sold without previous permission.(ii) the dealer shall surrender his certificates within a fortnight of the period of expiry of validity or whenever required to do so. Date of renewal Year for which renewed Lump sum determined When payable Name and designation of the renewing officer Signature Designation SEAL

FORM ST (Sec rule 28)

FORM ST-20(See rule 28)Application for permission for payment of a fixed sum in lieu of tax under section 29 of the Delhi Sales Tax Act, 1975 To The Sales Tax Officer, Ward No......................New Delhi. I,....................son of......................Proprietor/partner/karta/principal officer/head of the department of the business, whose particulars are detailed below hereby apply for permission in compound for the tax assessable by paying in lieu thereof a lump sum:1. Name of the dealer2. Place of the business3. Ward No.4. Registration Certificate No., if any5. The name(s) and address(es) of the proprietor of business, partners of the business/all persons having any interest in the business/managing director of the company(with its place of registration) together with the father's/husband's name, are as under: Name Father's/Husband's name Age Present residential address Signature 6. Particulars of goods dealt in.7. Estimated turnover of the business and tax assessable thereon during the year(s) to which application relates:(i) Year(ii) Gross turnover(in) Taxable turnover(iv) Tax8. Circumstances under which application is being made.9. Lump sum offered by way of composition. I declare that the above statement is true and complete to the best of my knowledge and belief. Date..................... ..................................Signature of applicant Address

FORM ST (See rule 29)

FORM ST-21(See rule 29)Application for refund under sub-section (1) of section 30 of the Delhi Sales Tax Act, 1975ToThe Sales Tax Officer, Ward No......................New Delhi.*I/We do hereby apply for refund of Rs..............................(Rupees.......................) being the amount of tax/penalty/interest/excess paid by dealer during the year ending on......................1. Name and address of the dealer to whom the refund is due.2. No. and date of registration certificate of the dealer (if any).3. Capacity of the claimant claiming refund.4. Name(s) and residential address(es) of all the partner(s)if the dealer is the firm.5. Assessment year in which the amount of tax/penalty/interest paid.6. Amount of tax/penalty/interest deposited in Government Treasury with the date of deposit and Challan No....................Tax Penalty interest7. The amount of tax/penalty/interest paid in excess in respect of which refund is being claimed. Tax Penalty interest8. Grounds on which refund claimed (if the refund is due to reduction of assessment in appeal, state the appeal number, date of order and the appellate authority).VERIFICATION*I/We solemnly state that the above information is correct and true to *my/our knowledge and belief and that the amount of *tax/penalty/interest excess paid has actually been deposited in the appropriate Government Treasury and its refund is due to *me/us. Place.......................................................Signature of claimant Date............................. Name Status*Strike out whichever is not applicable.

\"94\" HEIGHT=\"191\">\

Date on

which tax

deposited

in the

appropriate

Govt.

Treasury

1

2

3

4

5

6

7

8

9

10

11

12

VERIFICATION

*I/We hereby declare and solemnly affirm that the particulars given above and also in the annexures to this application are true and correct to the best of *my/our knowledge and belief. The goods and particulars of which are given in Part II have been sold by *me/ us in the coursre of inter-State trade or commerce and are the same goods which have been taxed under the Delhi Sales Tax Act, 1975.

Place..................... ..................................

Signature of claimant

Date.

Name

Status

*Strike out whichever is not applicable.

PART II

Particulars of goods sold in the course of inter-State trade or commerce

SL

No.

Name and

Complete

Address

of the

purchaser

Description of goods

Weight

Or

Quantity

No. and

date of

cash

memo

bill

No. and

date of

C/D

form, if

any.

Value

Of

Goods

Name of

Transport

company/

agency

through

which goods

dispatched

No. and

date of

receipts

issued

by the

agency

mentioned

in col. (8)

Amount

Of

Central

\

\

\ Sales

\

\

\ Tax paid

\

\

\

\

\

\

\

\

\

\

\

\ \ \

\

\ Reference

\

\

\ to return

\

\

\ in which

\

\

\ turnover

\

\

\ for

\

\

\ payment

\

\

\ of tax

\

\

\

\

\

\ \ \

\

\ Date on

\

\

\ which tax

\

\

\ deposited

\

\

\ in the

\

\

\ appropriate

\

\

\ Govt.

\

\

\ Treasury

\

\

\

\

\

\ \ \ \

\ \ \ \ \

\

\ 1

\

\

\ \ \

\

\ 2

\

\

\ \ \

\

\ 3

\

\

\ \ \

\

\ 4

\

\

\ \ \

\

\ 5

\

\

\ \ \

\

\ 6

\

\

\ \ \

\

\ 7

\

\

\ \ \

\

\ 8

\ 9

\

\

\ \ \

\

\ 10

\

\

\ \ \

\

\ 11

\

\

\ \ \

\

\ 12

VERIFICATION

\

\

\ *I/We hereby declare and solemnly affirm that the particulars given above and also in the annexures to this application are true and correct to the best of *my/our knowledge and belief. The goods and particulars of which are given in Part II have been sold by *me/ us in the coursre of inter-State trade or commerce and are the same goods which have been taxed under the Delhi Sales Tax Act, 1975.

\

\

\ Place..................... ..................................

\

\

\ Signature of claimant

\

\

\ \ \ \

\ \ \ \ \

\

\

\

\ \ \ \

\ \ \ \ \

\

\ Date.

\

\

\ \ \

\

\ Name

\

\

\ \ \ \

\ \ \ \ \

\

\

\

\ \ \ \

\ \ \ \ \

\

\ Status

\

\

\ \ \ \

\ \ \ \ \

\

\

\

\ \ \ \

\ \ \ \ \

\

\ *Strike out whichever is not applicable.

\

ANNEXURE A

Annexure to claim in Form ST-22

*I/We.............................holding certificate of registration bearing No.............................dated...................................certify that the

goods detailed in Part I of the application of M/s..........................................in Form ST-22 dated............................were sold by *me/

us to M/s.................................................................and due tax under the Delhi Sales Tax Act, 1975 was collectly by *me/us from

*him/them in respect of these sales.

*I/We also certify that the tax so collected was deposited by *me/us in the appropriate Government Treasury along with

return(s) in consequence of assessment order dated....................................as per the details given below:

Return period/assessment year with

date of assessment order

Date of deposit

Treasury Receipt No.

Amount of tax deposited.

Place..................... .................................

Signature of claimant

Date............................ Name

Status

*Strike out whichever is not applicable.

FORM ST (See rule 29)

FORM ST-23(See rule 29)Application for claiming set off under section 31 of the Delhi Sales Tax, 1975ToThe Sales Tax Officer, Ward No......................New Delhi.*I/We request that under the provisions of section 31 of the Delhi Sales Tax Act, 1975, I/We may be granted adjustment/refund of tax paid by me/us on sale of goods made to me/us which would have not been payable but for the delay beyond the prescribed date in the grant of the certificate of registration to me/us which is not wholly due to any fault, omission or negligence on my/ our part I furnish below the statement of details of purchases made by me/us on payment of tax during the period:1. Name and address of the dealer.2 Registration Certificate No. and date of issue.3. The prescribed date by which the certificate of registration should have been 'issued.4. Date of order of the Commissioner holding (hat the delay was not due to any fault, omission or negligence of the dealer claiming set off.5. Statement of purchases. made during the period from..................................to..................................... SI. No. Name and full address of the dealer from whom purchased Registration Certificate No. of selling dealer Date on which goods purchased Description of goods purchased Bill/Cash memo No. and date Amount of tax paid Sale price Value of the goods held in stock on the date or registration Balance amount in respect of which set off claimed 1 2 3 4 5 6 7 8 9 10

VERIFICATIONI/We declare and state on solemn affirmation that the above statement is true and correct to the best of my/our knowledge and belief and that the purchases of goods in respect of which this claim for set off is made were made by me/us on due payment of sales tax and were sold by me/us and none of these goods were held in stock before the grant of certificate. No deduction on account of the sales of goods covered by this claim has been/shall be made under sub-clause (iv) of clause (a) of sub-section (2) of section 4. Place..................... Signature Date............................. Name status*Strike out whichever is not applicable.

FORM ST (See rule 29)

FORM ST-24(See rule 29)Application for refund/adjustment of tax under clause (b) of sub-section (4) of section 20 of the Delhi Sales Tax Act, 1975 To The Sales Tax Officer, Ward No......................New Delhi.*I/We request that under the provisions of clause (b) of sub-section (2) of section 20 of the Delhi Sales Tax, 1975. I/We may be granted refund/adjustment of tax paid by me/us during the period from.........................................to.................................when my/our certificate of registration No...................................remained cancelled inoperative. I/We furnish below the details of our claim: SI.No: Name and address of the dealer from whom goods purchased His R.C.No. Description of goods goods purchased Weight/Quantity Bill/Cash memo No. and date Amount of tax paid Purchase price 1 2 3 4 5 6 7 8 2. Details of goods specified in the applicant's certificate of registration which stood cancelled from.....................................to..................................are as under: For manufacure For resale For packing 3. Date of order of cancellation of Registration Certificate.4. Date of order of restoration of Registration Certificate.5. Amount in respect of which refund is claimed.6. Whether desires cash payment/adjustment. VERIFICATIONI/we hereby declare and solmnly affirm that the particulars given above are true and correct to the best of my/our knowledge and belief. The goods purchased on payment of tax from.............................to...........................were entered in my/our accounts and the tax was paid thereon to dealer(s) selling the goods. Place....................................................... Date............................. Signature Name Status

FORM ST (See rule 29)

FORM ST-25(See rule 29)Sales Tax refund voucher Book No.......................Voucher No.................040-Sales Tax Receipts-State Sales Tax Re- ceipts Deduct Refunds. Treasury Payable at the State Bank of India Reserve Bank of India, New Delhi. Within three months of date of issue. To The Treasury Officer. State Bank of India The Manager, Reserve Bank of India.1. Certified with reference to the assessment record of...................holding Registration Certificate No....................for the year................. that a refund of Rs.....................Rupees...................is due to..........................2. Certified that the tax/penalty/interest concerning which this refund is given has been credited to the Government account.3. Certified that no refund order regarding the sum now being refunded has previously been, granted and this order of refund has been entered in the original assessment record under my signature.4. Please pay to............................the sum of Rs........................Rupees..........................on account of the above refund. COUNTER FOILFORM ST-25(See rule 29)Sales Tax refund voucher Book No.......................Voucher No.................040-Sales Tax Receipts-State Sales Tax Receipts Deduct Refunds. Counterfoil order for refund of tax, Penalty or interest...................Refund payable to...................(name and address)Registration Certificate No. if registered Date of order directing refund........................Amount of refund Page No...................... and SI. No. of entry...................... in Demand and collection Register showing collection of amount out of which refund is made. Initial of Sales Tax Officer............................Signature of recipient of voucher................... Date of encashment in the Treasury/State Bank of India/Reserve Bank of India..........If the money is sent by money order, the amount of money order commission should be entered separately and the receipt issued by the post office be attached to this counterfoil. Signature, Sales Tax officer Ward No. Received payment Place...............................Date.............. Claimant's Signature Pay Rupees........... (only) ................. The.............20.....office-in-charge of the(a) Classification Tax Rs. P. Penalty Treasury Bank's branch Interest Accountant (a) Classification Rs. P. Tax Penalty Interest

FORM ST (See rule 29)

FORM ST-26(See rule 29)Refund adjustment order Book No.......................Voucher No.................To 1. Certified with reference to the assessment records of M/s..........................holding Registration Certificate No.....................................for the period from........................to...................that a refund of Rs............................[in figures] Rupees.........................[in words] is due to...............................[full name and address].2. Certified further that the tax/penalty/interest concerning which this refund is allowed has been certified to the Government account.3. Certified also that no refund order in respect of the sum which is being refunded has previously been granted and this order of refund has been entered in the original assessment record under my signature.4. This refund will be adjusted towards the amounts of sales tax due from the said dealer for the month/quarter ending.......................or succeeding month(s)/quarter(s) following immediately the said month/quarter.5. The dealer shall attach this order with the return to be furnished by him for the month/quarter ending........................20/....... Signature, Sales Tax Officer Date............................. Seal Ward No..................................

FORM ST (See rule 29)

FORM ST-27(See rule 29)Sales Tax interest payment voucher Book No...................... Serial No...............Expenditure Head "240"-A-6 Sales Tax Treasury Payable at the State Bank of India Reserve Bank of India. New Delhi. Within three months of date of issue. To The Treasury Officer. State Bank of India The Manager, Reserve Bank of India.1. Certified with reference to the assessment record of M/s...................(full name and address) holding Registration Certificate No....................for the year.................that a refund of Rs..................... (in figure)......................(Rupees in words) is due to.......................... (name) as interest payable under section 30(4) of the Delhi Sales Tax Act, 1975 on delayed refund.2. Please pay to............................(name) the sum of Rs........................ (in figure)..............(Rs. in words)..................on account of interest on delayed refund. Place............... ................................Signature, Sales Tax officer SEAL COUNTER FOILFORM ST-27(See rule 29)Sales Tax refund voucher Book No................ Serial No....................Expenditure Head "240"-A-6 Sales Tax Counterfoil order for payment of Rs................(in figures)....................(Rupees in words) as interest payable to...................(name and address)Registration Certificate No. if registered Date of order directing interest Amount of delayed refund on which interest paid...............Number of demand and collection........Register showing payment of interest..........Year/period to which interest relates.........Signature of recipient of voucher................Date of encashment in the Treasury/State Bank of India/Reserve Bank of India Date.............. Sales Tax Officer Date................. Ward No. Received payment Claimant's Signature FOR USE IN TREASURY (Rupees......................). Pay Rs....................... Treasury Officer Accountant

FORM ST (See rule 31)

FORM ST-28(See rule 31)Notice of appointment of Liquidator/receiver To The Commissioner of Sales Tax, New Delhi Sir, This is to give notice, to comply with the requirement of section 33(1) of the Delhi Sales Tax, 1975, that I,.....................................son of........................has been appointed a liquidator of the under mentioned company which is being wound up/I have been appointed the receiver of the assets of the under mentioned company[full name and address of the company]2. The aforesaid company falls within the jurisdiction of Ward No...................................and is holding registration certificate bearing number....................under the Sales Tax Law.3. I am enclosing the following documents evidencing my appointment as a liquid/receiver.4. Notices and other communication should be sent to me at the address given below:[complete address]Yours faithfully Signature Place.........................Date.........................Copy forwarded to the Sales Tax Officer, Ward No...........................for information. Signature

FORM ST (See rule 32)

FORM ST-29(See rule 32)Notice of retirement from a firm To The Commissioner of Sales Tax, New Delhi Sir, , ,This is to give notice, to comply with the requirement of section 34 of the Delhi Sales Tax, 1975, that I,.....................................son of........................formerly a partner of the firm carrying on business in the name and style of.........................(full name and address of the firm) falling within the jurisdiction of Sales Tax Officer of Ward No.........................and holding registration certificate bearing serial number..........................under the Sales Tax Law have retired from the said firm on......................2. I am enclosing the following documents evidencing my retirement from the aforesaid firm from the date mentioned above...................................................................................................................... 3. Notice and other communication intended for me should please be sent in future at the address given below: [complete address]Yours faithfully Signature Place.........................Date.........................Copy forwarded to the Sales Tax Officer, Ward No...........................for information. Signature

FORM ST (See rule 36)

FORM ST-30(See rule 36)Appeal against an order of assessment or penalty under section 43 of the Delhi Sales Tax Act, 1975 To..............................The............................ The appeal petition of.........................................[full name and address] carrying on the business known as.....................................holding Registration Certificate No...............dated......................she weth as follows:1. Date of order against which the appeal is made.2. Date of receipt of the order.3. Name and designation of the officer who passed the order.4. Period of Assessment from...............................................to4A. Address to which communication should be despatched.5. During the period from .................... to ........................... the appellant has been assessed/re-assessed under the Delhi Sales Tax Act, 1975 as shown in column 2 of the table below but the appellant's turnover of sales liable to tax is shown in column 3 of the table: SI. No. As a assessed As admitted by the appellant Amount in Taxable sales subject to tax(a) Tax assessed, imposed, interest charged(b) Net turnover according to the appellant are liable to tax(c) Tax/penalty/(d) disputed 2(b)minus 3(b) 1 2 3 4 1. Sales Tax2. Penalty under section 23(6)3. Penalty under section 55.4. Interest under section 27.Total

The turnover of sales as shown in column 3 of table above was the whole turnover of the appellant during the period which was liable to tax.6. A copy of the order appealed against is attached. (State reasons, if not attached).7. The appellant has paid the tax assessed, penalty imposed and interest charged under the order appealed against as shown below: Tax Penalty Interest Total Paid before assessment Paid after assessment Balance due, if any, according to order appealed against at the time of filing the appeal.8. The appellant has made returns of the tax payable by him to the office of....................under section 21 of the said Act and has complied with all the terms of the notice served on him by the assessing authority under section 23/24 of the said Act.9. Ground of appeal.10. List of enclosures.11. The appellant prays. That he may be assessed accordingly or that he may be declared not to be chargeable under the said Act or that the assessment may be cancelled and/or remanded for fresh assessment. Signature Place.............................Dated the..................day of...............20.......... [To be signed by the appellant or by an agent duly authorised in writing in this behalf by the appellant]. Status

FORM ST (See rule 45)

FORM ST-31(See rule 45)Notice under section 55 of the Delhi Sales Tax Act, 1975Office of the Sales Tax Officer Ward No.......................New Delhi Dated..................................................No......................................To M/s....................................[Name]................................................[Address]................................................[Registration No.]*Whereas you, being a registered dealer, have failed to furnish return(s) for the month(s)/ quarter(s) ending......................20.............by the prescribed date(s) as required under subsection (2) of section 21 of the Delhi Sales Tax Act, 1965.*Whereas you, being a registered dealer, have failed to pay the tax due according to theretum(s) for the month(s)/qurater(s) ending......................20.................as required under sub-section (3) of section 21 of the Delhi Sales Tax Act, 1975.And whereas I propose to impose a penalty under sub-section (I) of section 55 of the said Act for the aforesaid defaults),Now therefore, I require you to show cause in person or by an agent at.......................[place] on...................[date] at...............[time] as to why the proposed action may not be taken. Please take notice that in the event of your failure without sufficient cause to comply with this notice, the proposed action shall be taken under section 55 of the said Act without further notice to you. Signature Designation SEAL *Strike out whichever is not applicable.

FORM ST (See rule 45)

FORM ST-32(See rule 45)Notice under section 56 of the Delhi Sales Tax Act, 1975Office of the Sales Tax Officer Ward No....................... New Delhi Dated..................................................No.......................................To M/s....................................[Name]................................................[Address]................................................[Registration No.]I am satisfied that*You, being a registered dealer, have concealed the particulars of your sales/have furnished inaccurate particulars of your sales in respect of...........................[period]Or* You have committed an offence under clause (a) of section 50 of the Delhi Sales Tax Act, 1975.Or*You have committed an offence under clause (c)/(d) of section 50 of the Delhi Sales Tax Act, 1975.I propose to impose penalty upon you in accordance with the provisions of section 56 of the said Act. In case you wish to be heard before penalty is imposed upon you, as aforesaid, you should appear before me in person or by an agent at..............[place] on...............[date] at........................[time] along with any evidence you may wish to adduce. Please take notice that in the event of your failure without sufficient cause to comply with this notice, the proposed action shall be taken under section 56 of the said Act without further notice to you. Signature SEAL Designation * Strike out whichever is not applicable.

FORM ST (See rule 45)

FORM ST-33(See rule 45)Notice under section 57 of the Delhi Sales Tax Act, 1975Office of the Sales Tax Officer Ward No.......................New Delhi Dated..................................................No.......................................To M/s....................................[Name]................................................[Address]................................................[Registration No.]Whereas I have reason to believe that you*not being a dealer registered under the Delhi Sales Tax, 1975 have collected sales tax in respect of sales of goods by you in Delhi in contravention of sub-section (1) of section 22 of the said Act; Or*being a dealer registered under the Delhi Sales Tax Act, 1975 have collected amount(s) by way of sales tax on your sales in a contravention of sub-section (2) of section 22 of the said Act; Or*being a dealer who has been permitted to make a lump sum payment under section 29of the said Act, for..........[period], have collected sales tax on the sale of goods made by you during the above said period, in contravention of the provision of sub-section (2) of section 22 of the said Act. And whereas it appears to me to be necessary to impose a penalty under section 57 of the said Act for the default: Now therefore, I require you to show cause in person or by an agent at.......................[place] on...................[date] at................[time] as to why contemplated action should not be taken in your case. Please take notice that in the event of your failure without sufficient cause to comply with this notice, the proposed action shall be taken under section 57 of the said Act without further notice to you. Signature SEAL Designation *Strike out whichever is not applicable.

FORM ST (See rule 52)

FORM ST-34(See rule 52)Summons to appear in person/or to produce documents To....................................[Name]....................................[Address]*Whereas your attendance is necessary to give evidence.*Whereas the following documents are required With reference to an enquiry under the Delhi Sales Tax, 1975 regarding the case concerning...............son of.......................of........................pending before me. Now you are hereby summoned to appear in *person/produce, or cause to be produced, the said documents, before me on the...................day of.............................at.......................a.m./p.m. [time] at.....................[place] and not to depart until permitted by me.2. A sum of Rs...............................being your diet money and travelling expenses is lying in deposit and will be paid to you in due course.3. Failure without lawful excuse to appear and give evidence, produece or cause to be produced the documents, as the case may be, is punishable under the provisions of Order XVI, Rule 12 of the Code of Civil Procedure, 1908.Given under my hand and seal this.....................day of................... Signature SEAL................................... Date................. Designation *Strike out whichever is not applicable.

FORM ST (See rule 11)

[FORM ST-35/1(See rule 11)Form of declaration for purchases by registered dealers holding authorisation in form ST 37AIssued to holder of Serial No...............authorisation No........................ Seal of issuing authority To....................................[Seller]....................................[Address][Certified that the goods purchase from you as per *bill(s)/cash memo (s) stated below are covered by *my/our registration certificate issued under rule 16 with No...............dated...................which is valid with effect from.......................and are for resale in Delhi or part thereof in terms of sub-clause (1) of clause XXXIV-A of rule 11 of Delhi Sales Tax Rules,1975.] Bill/Cash Memo No. and Date Description of goods Value of goods Total The above statements are true to best of my knowledge and belief. Signature..(Name of the person signing the declaration and his status in relation to the purchasing dealer) (Name and address of the purchasing dealer) *Strike out the words/expressions not applicable.

FORM ST (See rule 47)

FORM ST-38(See rule 47)List of sales tax practitioners maintained by the Commissioner of Sales Tax, New Delhi SI. No. Name of Sales Tax Practitioner Father's/Husband's name in full Residential address Professional address If practicing in partnership name of the firm and the name(s)of the partners) Qualification of the Sales Tax Practitioner Signature of the Commissioner 1 2 3 4 5 6 7 8 Removal of the name from the list Restoration of the name on the list Remarks No. & date of order of disqualification under section60(2) Reasons for order under section 60(2) Date on which order under section60(2) is effective Signature of the Commissioner No. & date of order under section 60(4)or under section 60(6) Order by whom made Date of restoration on the list Commissioner's signature 9 10 11

FORM ST(See rule 47)

FORMST-39(See rule 47)Certificate of enrolment This is certify that the name of.......................son of....................resident of....................has been enrolled in the list of Sales Tax Practitioners maintained in my office under clause(c) of sub-section (1) of section 60 of the Delhi Sales Tax Act, 1975.His enrolment No. is............Date.................. ................................... Commissioner of Sales Tax SEAL

FORM ST (See rule 50A)

FORM ST-40(See rule 50A)Log Book (Trip Sheet)1. Description of the goods vehicle with particulars as to its identification including the Registration No., if any, under the Motor Vehicle Act.2. Trip No.3. Date of departure4. Serial No. of the consignment5. Description of the goods carred6. No. of packages7. Quantity of the goods carried,8. Value of the goods carried (Rs.)9. Full address of the booking office of the carrier at which goods were booked10. Goods Receipt No. issued and date11. Name and full address including Ward No. of the owner/seller of the goods (showing, in case such owner/seller is a dealer registered under the Delhi Sales Tax Act, 1975/Central Sales Tax Act, 1956, in Delhi his Registration No. or Nos.)12. Reference to bills cf sale/delivery notes issued by the owner/seller in respect of the consignee/buyer.13. Full address of the delivery office of the carrier, if any, at which the goods will be delivered to the consignee/buyer.14. Name and full address including Ward No. of the consignee/buyer of the goods (showing, in case such consignee/buyer is a dealer registered under the Delhi Sales Tax Act, 1975/Central Sales Tax Act, 1956, in Delhi, his Registration No. or Nos.)

FORM ST (See rule 50A)

FORM ST-41(See rule 50A)Way Bill No.......................Vehicle No.................... . Name of Driver............................Owner.........................From.................To.................. SI. No. Transport Destination No. of packages Contents(Description of goods) Weight Qs. Kgs. Value of Goods Rs. P. Freight Rs. P. Sender's Bill/Delivery Note No. Remarks 1 2 3 4 5 6 7 8 9 10 Signature.................. Booking Clerk.......................

FORM ST (See rule 50A)

FORM ST-41-A(See rule 50A)Transport Receipt From...........................to.............................Dated.................................Delivery from...........................................Deliver at..............................Consignor with complete address.............................Registration Certificate No. under: Delhi Sales Tax Act, 1975 .................................Central Sales Tax Act, 1956...............................Consignee with complete address...........................Registration Certificate No. under: Delhi Sales Tax Act, 1975..................................Central Sales Tax Act, 1956............................... No. of packing Method of packing Contents as declared Value Private marks, if any Weight Rate Total Freight Freight Remarks Actual Kgs. Charged Kgs. Rs. P. Paid to Pay 1 2 3 4 5 6 7 8 9 10 11 Signature of the Manager/Booking Clerk Name of the Transport Company/Booking Agency

FORM ST (See rule 50A)

FORM ST-42(See rule 50A)Bill of Sale1. Name and full address including Ward No. of the seller of the goods with registration No., if any, under the Delhi Sales Tax Act, 1975/Central Sales Tax Act, 1956, in Delhi.2. Name and full address of the consignor of the goods (if the consignor is different from the seller).3. (a) Serial No. of cash memo/bill issued by a seller and date.(b) R.R. No. and date/Air Consignment Note No. with name of airlines, and date in cases where goods are taken delivery of from railway administration or an airlines in Delhi and transported to the address of the consignee in Delhi.4. Name and full address of the cosignee of the goods (if the cosingnee is different from the purchaser).5. Name and full address including Ward No. of the buyer of the goods with regisrtrarion No., if any, under the Delhi Sales Tax Act, 1975/Central Sales Tax Act, 1956, in Delhi.6. Name and full address including of the carrier to whom goods have been delivered for carriage to consignee.7. Description of the goods.8. No. of packages.9. Quantity of goods.10. Sale price of the goods.11. Signature of the seller of the goods.12. Counter signature of the consignor of the goods if different from seller.13. Counter signature of the carrier of the goods.

FORM ST (See rule 50A)

FORM ST-43(See rule 50A)Delivery note1. Name and full address including Ward No. of the buyer of the goods with regisrtration No., if any, under the Delhi Sales Tax Act, 1975/Central Sales Tax Act, 1956, in Delhi.2. Name and full address of the cosigner of the goods (if the cosingnor is different from the owner).3. (a) Invoice No., if any, and date showing issue of the goods from the stock of the owner.(b) R.R. No. and date/Air consignment Note No. with name of airlines, and date in cases where goods are taken on delivery of from railway administration or airlines in Delhi and are transported to the address of the consignee in Delhi.4. Name adn full address including Ward No. of the consignee with registration No., if any, under toe Delhi Sales Tax. Act, 1975/Central Sales Tax Act, 1956, in Delhi.5. Name and full address of the carrier to whom goods have been delivered, for carriage to consignee.

6. Description of the goods.7. No. of packages.8. Quantity of goods.9. Value of the goods. (Rs.).10. Signature of the owner of the goods.11. Counter Signature of the consignor of the goods if different from owner.12. Counter signature of the carrier of the goods.

FORM ST (See rule 50A) (Seal of Issuing Authority)

FORM ST-44(See rule 50A)(Seal of Issuing Authority)Form of Import declaration for use under sub-section(3)of section 64 of the Delhi Sales tax Act, 1975In respect of the goods specified below and being carried to Delhi, it is certified asfollows:1. (a) Category of the goods being carried,(b.) Number of packages.(c) Quantity. (d) Value of the goods (Rs.)2. Name and full address of the owner/seller of the goods, on whose behalf goodsconsinged.3. (a) Name and full address of the consignee/buyer of the goods.(b) Ward No., in case such consignee/buyer is a dealer in Delhi.(c) Registration No., if any, under the Delhi Sales Tax Act.(d) Registration No., if any, under the Central Sales Act.4. (a) Registration No., under the Motor Vehicle Act or other description of the goods vehicle in which the goods are carried.(b) Name and full address of the booking/delivery office of the carrier in Delhi.(c) Name and full address of the person driving the goods vehicle and particulars of his driving licence. It is certified that the goods referred to above are being carried in pursuance of a contract of sale and are covered by my bill/cash memo No........................ date.......... for Rs..........................Or It is certified that the goods referred to above the being carried otherwise than in pursuance of a contract of sale and have been purchased by the owner from.................vide bill/cash memo No..............dated..................for Rs..........................OrIt is certified that the goods referred to above are begin carried otherwise than in pursuance of a contract of sale from...............to............................. and that both the places

of business are specified in R.C. No. ......................issued under the Central Sales Tax Act in Delhi (Ward No...........................) Signature of the owner/seller of the goods Filled under sub-section (3) of section 64 of the Delhi Sales Tax Act, 1975, before the officer in charge of the check post at........................on...................at.................. Signature of the owner/seller of the goods

FORM ST (See rule 50A) (Seal of Issuing Authority)

FORM ST-45(See rule 50A)(Seal of Issuing Authority)Form of Import declaration for use under sub-section(3)of section 64 of the Delhi Sales Tax Act, 1975In respect of the goods specified below and being carried to Delhi, it is certified asfollows:1. (a) Category of the goods being carried.(b) Number of packages.(c) Quantity.(d) Value of the goods (Rs.)2. Name and full address of the owner/seller of the goods, on whose behalf goods consigned.(b) Ward No., in case such owner/seller is a dealer in Delhi.(c) Registration No., if any, under the Delhi Sales Tax Act.(d) Registration No., if any, under the Central Sales Act.3. Name and full address of the consignee/buyer of the goods.4. (a) Registration No., under the Motor Vehicle Act or other description of the goods vehicle in which the goods are carried.(b) Name and full address of the booking/delivery office of the carrier in Delhi.(c) Name and full address of the person driving the goods vehicle and particulars of his driving licence. It is certified that the goods referred to above are being carried in pursuance of a contract of sale and are covered by my bill/cash memo No........................ date.......... for Rs.........................Or It is certified that the goods referred to above the being carried otherwise than in pursuance of a contract of sale and have been purchased by the owner from.................vide bill/cash memo No..............dated..................for Rs..........................

Or It is certified that the goods referred to above are being carried otherwise than in pursuance of a contract of sale from...............to.............................and that both the places of business are specified in R.C. No.........................issued under the Central Sales Tax Actin Delhi (Ward No...........................) Signature of the owner/seller of the goods Filled under sub-section (3) of section 64 of the Delhi Sales Tax Act, 1975, before the officer in charge of the check post at........................on...................at.................. Signature of the owner/seller of the goods

FORM ST (See rule 50A)

FORM ST-46(See rule 50A)Form of declaration for use under sub-section(3) of section 64 of the Delhi Sales Tax Act, 1975 in case of transit through Delhi In respect of the goods specified below and being carried to Delhi, it is certified asfollows:1. (a) Category of the goods being carried.(b) Number of packages.(c) Quantity.(d) Value of the goods (Rs.)2. Name and full address of the owner/seller of the goods, on whose behalf goods consinged.3. Name and full address of the consignee/buyer.4. (a) Registration No., under the Motor Vehicle Act or other description of the goods vehicle in which the goods are carried.(b) Name and full address of the booking office of the carrier.(c) Name and full address of the delivery office of the carrier.(d) Name and full address of the person driving the goods vehicle and particulars of his driving licence. Signature of the owner/seller of the goods Filled under sub-section (3) of section 64 of the Delhi Sales Tax Act, 1975, before the officer in charge of the check post at........................on...................at.................. Signature of the owner/seller of the goods TRANSIT SLIP Certified that the goods referred to above have been checked and cleared fro carriage through Delhi provided that they are carried out of Delhi before ......................... on...................and that this transit slip is surrendered to the officer in charge of the check post at.............................Signature and seal of the officer in charge of Check post at..................

FORM ST (See rule 50A)

FORM ST-47(See rule 50A) Account of declaration forms (ST44and ST 45) maintained under sub-rule (9) of rule 50A RECEIPTS ISSUES Date of receipt Authority from whom received Serial No. From ...To... Date of issue SI. No. issued Name and address of the person to whom issued 1 2 3 4 5 6 ISSUES Description of goods in respect of which issued Value of goods (Rs.) Bill/Cash Memo No. & date in case of sales or seller's cash memo/bill No. & date in case of purchases SI. Nos. of unused forms, if any surrendered to the Sales Tax Department 7 8 9 10

REGULATION:

Delhi

Delhi

Regulation1 Short title and commencement

(1) These regulations may be called the Delhi Sales Tax (Appellate Tribunal) Regulations, 1979.

(2) They shall come into force on the 'date of their publication in the Official Gazette.

Regulation2 Definitions

In this regulations, unless the context otherwise requires,

(a) "Act" means the Delhi Sales Tax Act,1975 (43 of 1975);

(b) "authorised representative" means

(i) in relation to a dealer, a person mentioned in clause (a), (b) or (c) of sub-section (1) of section 60 of the Act, and

(ii) in relation to the Commissioner, a person duly authorised by him under rule 38 of the rules;

(c) "Registrar" means the person who is for the time being discharging the functions of the Registrar of the Tribunal;

(d) "rules" means the Delhi Sales Tax Rules, 1975;

(e) "Tribunal" means the Appellate Tribunal constituted under section 13 of the Act;

(f) words and expressions used herein but not defined shall have the meaning assigned to them in the Delhi Sales Tax Act, 1975 (43 of 1975), or the rules made thereunder.

Regulation3 Procedure for filing appeals and applications

(1) An appeal or an application to the Tribunal shall be signed by the appellant or the applicant, as the case may be, and shall be presented by him in person or by his authorised representative to the Registrar or to an officer authorised in this behalf by the Registrar or sent by registered post addressed to the Registrar.

(2) The appeal relating to an assessment or penalty shall be in Form S.T.30 prescribed under Rule 36. Other appeals and applications shall be written on one side of standard watermark judicial paper in double space.

(3) An appeal or an application sent by post shall be deemed to have been presented to the Registrar or to the officer authorised by the Registrar, on the day on which it is received in the office of the Tribunal.

Regulation4 Contents of the appeal and application

(1) Every appeal shall set forth clear statement of facts concisely and under distinct heads, the grounds of appeal to the order against which appeal is filed without any argument or narrative and such grounds shall be numbered consecutively and the relief claimed.

(2) The provisions of clause (1) shall, mutatis mutandis, apply to an application made to the Tribunal. In case of an application made under sub-section (1) of section 45 of the Act, the same shall be accompanied by a draft of the statement of the case containing the questions which the applicant considers to be the questions of Law and wishes the Tribunal to refer them to the High Court The Tribunal shall not, however, be bound to accept the draft of the statement of the case accompanying the application under sub-section (1) of section 45 of the Act.

(3) The Registrar, or, as the case may be, the authorised officer shall endorse on every memorandum of appeal, the date on which it is presented or deemed to have been presented and shall sign the endorsement.

Regulation5 What to accompany the appeal or application

(1) Every appeal shall be filed in duplicate and shall be accompanied by two copies (at least one of which shall be certified) of the order appealed against and two copies of the order of the original authority. Copies, other than those which are certified, shall be attested by the appellant or his authorised representative as true copies.

(2) Every application presented under sub-section (1) of section 45 of the Act shall be accompanied by a copy of the order in respect of which a reference is sought to be made to the High Court.

(3) The Tribunal may, in its discretion, accept an appeal or an application under subsection (1) of section 45 of the Act which is not accompanied by all or any of the documents, referred to above.

(4) Where a fact which cannot be borne out by, or is contrary to, the record is alleged, it shall be stated clearly and concisely and supported by a duly sworn affidavit.

Regulation6 Grounds which may be taken in appeal or application

The appellant or the applicant shall not, except by leave of the Tribunal, urge or be heard in support of any ground or objection not set forth in the appeal or application, but the Tribunal in deciding the appeal or application shall not confine to the grounds of objection set forth in the appeal or application or taken by leave of the Tribunal under this regulation:

Provided that the Tribunal shall not rest its decision on any other ground unless the party affected thereby has been allowed an opportunity of being heard.

Regulation7 Rejection or amendment of appeal

(1) Where the appeal or an application filed under sub-section (1) of section 45 of the Act, is not drawn up in the manner herein before specified, it may be rejected or returned to the appellant or the applicant for the purpose of being amended then and thereof within the time to be fixed by the Tribunal.

(2) Where the Tribunal rejects any appeal or application, it shall record the reasons for such rejection.

(3) Where the appeal or application is amended, the amendment shall be signed or initiated by the Officer competent to make endorsement under clause (3) of regulation 4.

Regulation8 Registry of appeals and applications

Where an appeal or application is admitted, the Registrar shall register the appeal or application in a register to be kept for this purpose.

Regulation9 Who may be joined as responded in an appeal or application by the dealer

In an appeal or application filed by a dealer or other person, the Commissioner shall be made the respondent.

Regulation10 Who may be joined as respondent in an appeal or application by the Commissioner

(1) In an appeal or application filed by the Commissioner, the dealer shall be made the respondent.

(2) In an appeal or application under sub-section (1) of section 45 of the Act filed on behalf of the Commissioner, a certified copy of the order of the Commissioner directing that an appeal or application be preferred, shall be appended to the appeal or application.

Explanation Where the appeal or application is signed by the Commissioner, it shall be presumed that the direction required under the clause was given.

Regulation11 Preparation of paper book, etc.

(1) The appellant shall, within a month of the filing of the appeal, submit in triplicate a paper book containing copies of the documents, statements of witnesses and other papers in the file of, or referred to in the order of, the Assessing/Notified Authority or Assistant Commissioner or Deputy Commissioner or Additional Commissioner of Sales Tax, as the case may be, which he proposes to refer to or rely upon at the heating of the appeal and the respondent shall also file such a paper book in triplicate within a month of the service of the notice of the filing of the appeal on him.

(2) The Tribunal may, suo mot, direct the preparation of a paper book in triplicate by and at the cost of the appellant or the respondent containing copies of such statements, papers and documents as it may consider necessary for the disposal of the appeal.

Regulation12 Power to dismiss appeal or application without sending notice to the respondent

(1) The Tribunal, after sending for such records as it thinks fit to do, and after fixing the date for hearing the appellant or the applicant or his authorised representative and hearing him accordingly if he appears on that date, may dismiss the appeal or application without sending notice to the respondent.

(2) Dismissal of appeal or application under this regulation shall be notified by the Registrar to the parties.

Regulation13 Day for hearing of appeal or application

Unless the Tribunal dismisses the appeal or application under regulation 12, it shall fix a day for hearing the appeal or application.

Regulation14 Contents of notice

(1) The notice to the respondent shall be accompanied by a copy of the appeal or application and shall declare that if he does not appear on the day and time so fixed, the appeal or application will be heard ex pane.

(2) On receipt of the notice of the date of hearing of the application for reference under sub-section (1) of section 45 of the Act, the respondent shall, at least seven days before the date of hearing submit a reply in writing to the application. The reply to the application shall specifically admit or deny whether the question of law formulated by the applicant arises out of the order under sub-section (6) of section 45 of the Act. If the question formulated by the applicant is defective, the reply shall state in what particular the question is defective and what is the exact question of law which arises out of the said order. The reply shall be accompanied by two copies thereof, a list of documents (the particulars of which shall be stated) which in the opinion of the respondent, should form part of the case and a translation in English of any such document where necessary.

Regulation15 Hearing of the appeal or application

(1) On the day fixed or on any other day to which the hearing may be adjourned, the appellant or the applicant shall be heard in support of the appeal or application.

(2) The Tribunal shall then, if it does not dismiss the appeal or application at once, hear the respondent against the appeal or application and in such case the appellant or the applicant shall be entitled to reply.

(3) The order of the Tribunal shall be in writing and shall be signed and dated by the members constituting it.

(4) The Tribunal shall, after the order is signed, cause it to be communicated to the assessee and to the Commissioner.

Regulation16 Dismissal of appeal or application for default

(1) Where on the day fixed for hearing or on any other day to which the hearing may be adjourned, the appellant or the applicant does not appear when the appeal or application is called for hearing the Tribunal may, in its discretion, either dismiss the appeal for default or hear it ex parte:

Provided that in case the Tribunal considers it proper to exercise the power of enhancement under clause (b) of sub-section (6) of section 43 of the Act, it may proceed to adjudicate accordingly.

(2) Where the appellant or the applicant appears and the respondent does not appear, the appeal may be heard ex parte.

Regulation17 Re-admission of appeal or application dismissed for defaults

Where an appeal or application is dismissed under clause (1) of regulation 16, the appellant, or the applicant, may, within thirty days of the communication of that order or the knowledge thereof apply to the Tribunal for re-admission of the appeal or application and if he satisfies the Tribunal that there was sufficient cause for his non-appearance when the appeal or the application was called for hearing, the Tribunal shall make an order setting aside the dismissal and restoring the appeal or the application on such terms as to costs or otherwise as it thinks fit to impose upon him.

Regulation18 Re-hearing on application of respondent against whomex parie order made

Where an appeal or application is heard in default or respondent under clause (2) of the regulation 16 and anex-parte order is made against the respondent, he may within thirty days of the communication of the order or the knowledge thereof, apply to the Tribunal to re-hear the appeal or application and if he satisfies the Tribunal that the notice was not duly served or that he was prevented by sufficient cause from appearing when the appeal or application was called for hearing. The Tribunal shall re-hear the appeal or application on such terms as to costs or otherwise as it thinks fit to impose upon him.

Regulation19 Adjournment of appeal

The Tribunal may, on such terms, as it thinks fit and at any stage, adjourn the hearing of the appeal.

Regulation20 Production of additional evidence before the Tribunal

The parties to the appeal shall not be entitled to produce additional evidence, either oral or documentary, before the Tribunal, but if the Tribunal requires any documents to be produced or any witness to be examined or any affidavit to be filed to enable it to pass orders or for any other substantial cause, or if any of the authorities below has decided the case without giving sufficient opportunity to the assessee to adduce evidence either on points specified by him or not specified by him, the Tribunal may allow such documents to be produced or witness to be examined or affidavit to be filed or may allow such evidence to be adduced, subject to the condition that the Commissioner shall be entitled in that case to lead rebuttal evidence.

Regulation21 Mode of taking additional evidence

(1) Such document may be produced or such witness examined or such evidence adduced either before the Tribunal or before such lower authority as the Tribunal may direct.

(2) Without prejudice to the provisions of sub-rule (1) of rule 38 of the rules, the Tribunal may direct the Registrar to hold such further enquiry as it may direct before deciding the appeal. If document is directed to be produced or witness is directed to be examined or evidence is directed to be adduced, the direction of the Tribunal in this regard shall be complied with and the document, the record of deposition of the witness or the record of evidence adduced shall be sent to it.

Regulation22 Additional evidence to be submitted to the Tribunal