Further to amend the Delhi Sales Tax Act, 1975.
BE it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the Fifty-third Year of the Republic of India as follows:-
1. Short title and commencement :- (1) This Act may be called the Delhi Sales Tax (Amendment) Act, 2002.
(2) It shall come into force at once.
2. Amendment of Section 23. - In the Delhi Sales Tax Act, 1975, (43 of 1975), in section 23, in sub-section (7), in the first proviso thereunder, after the words “one year and nine months” occurring at the end thereof, the words and figures “and no assessment for the year 2000-2001 under the provisions of said sub-sections shall be made after the expiry of one year and six months and for the year 2001-2002 and onwards after the expiry of one year” shall be inserted.
This Bill has been passed by the Legislative Assembly of the National Capital Territory of Delhi on the 16th day of April, 2002.
(CH. PREM SINGH)
Speaker, Legislative Assembly of the National Capital Territory of Delhi.
Dated the April, 2002.