Bill No. 15 of 1997
THE DELHI SALES TAX (AMENDMENT) BILL, 1997 *
further to amend the Delhi Sales Tax Act, 1975
Be it enacted by the Legislative Assembly of National Capital Territory of Delhi in the 48th year of the Republic of India as follows:-
Short Title and 1. (1) This Act may be called the Delhi Sales Tax
Commencement (Amendment) Act, 1997.
(2) It shall come into force on such date as the Administrator may, by notification in the official Gazette, appoint.
Amendment of 2. In the Delhi Sales Tax Act, 1975 (43 of 1975)
Section 4 (hereinafter referred to as Principal Act) in sub- section (1) of section 4, after clause (cc), the following new clause shall be inserted, namely :-
“(ccc) in case of taxable turnover in respect of Liquor (foreign liquor and India Made foreign Liquor) and Narcotics (Bhaang), at the rate of twenty paise in the rupee.”
Amendment of 3. In the Principal Act in Sub-section (7) of Section 23, Section 23 words ‘three years’ shall be substituted for the words ‘four years’ appearing in the second line after the words ‘after the expiry of’.
Amendment of 4. In the Principal Act in sub-section (2) of Section 24, Section 24. clause (a), the words ‘three years’ shall be substituted for the words ‘four years’ appearing after the words ‘the expiry of’.
* I) Introduced on 03-09-1997
ii) Passed on 03-09-1997
iii) Assented on 04-03-1999
iv) Published in the
Gazette on 10-03-1999