Bill No. 15 of 1997

 

          THE DELHI SALES TAX (AMENDMENT) BILL, 1997 *

A

BILL

 

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’.

 

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*            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