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The Delhi Sales Tax on Right to Use Goods Act, 2002
The Delhi Sales Tax on Right to Use Goods Act, 2002
Sections
1. Short title, extent and commencement.
Section 12. Definitions.
Section 23. Incidence of tax.
Section 34. Levy of tax.
Section 45. Liability of dealer.
Section 56. Tax payable by dealer.
Section 67. Certificate of registration.
Section 78. Returns, payment of taxes and interest.
Section 89. Assessment.
Section 910. Reassessment.
Section 1011. Accounts.
Section 1112. Deduction of tax at source.
Section 1213. Tax clearance certificate.
Section 1314. Information to be furnished for transfer of right to use goods by the transferee.
Section 1415. Power of entry, Inspection, search and seizure of accounts and goods.
Section 1516. Power to exempt.
Section 1617. Furnishing of information by owners of cold stores, warehouses, godowns, etc.
Section 1718. Offences.
Section 1819. Investigation of offences.
Section 1920. Authorities under the Delhi Sales Tax Act empowered to assess, reassess, etc. tax under this Act.
Section 2021. Officers and servants appointed under this Act to be public servants.
Section 2122. Bar of suits in civil courts.
Section 2223. Delegation of Commissioner's power.
Section 2324. Power to make rules.
Section 2425. Power to remove difficulties.
Section 25
delhi-sales-tax-on-right-to-use-goods-act-2002.json
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25 Sections
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Delhi
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"id": 27137,
"slug": "delhi-sales-tax-on-right-to-use-goods-act-2002",
"title": "The Delhi Sales Tax on Right to Use Goods Act, 2002",
"short_title": "The Delhi Sales Tax on Right to Use Goods Act, 2002",
"act_number": "Act No. 4 of 2002",
"act_year": 2002,
"act_type": "STATE",
"location": "Delhi",
"law_status": "unknown",
"enactment_date": null,
"description": "The Delhi Sales Tax on Right to Use Goods Act, 2002",
"preamble": "",
"section_label": "Section",
"sections": [
{
"number": "1",
"title": "1. Short title, extent and commencement.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
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},
{
"number": "2",
"title": "2. Definitions.",
"chapter": null,
"content": "(a) \"appointed day\" means the date on which this Act comes into force;\n(b) \"Commissioner\" means the Commissioner of Sales Tax appointed under sub-section (1) of Section 9 of the Delhi Sales Tax Act, 1975 (43 of 1975);\n(c) \"dealer\" means any person who whether for commission, remuneration or otherwise transfers the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; and includes the Government or the Central Government which so transfers the right to use such goods, any society, club or association of persons which so transfers the right to use such goods to its members; a manager, factor, broker, commission agent, del-credere agent or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who so transfers the right to use any goods belonging to any principal whether disclosed or not;\n(d) \"Delhi\" means the National Capital Territory of Delhi;\n(e) \"Delhi Sales Tax Act\" means the Delhi Sales Tax Act, 1975 (43 of 1975);\n(f) \"goods\" includes all materials, articles, commodities and all other kinds of movable property, but does not include newspapers, actionable claims, stocks, shares, securities or money;\n(g) \"Government\" means the Lieutenant Governor of the National Capital Territory of Delhi referred to in Article 239AA of the Constitution;\n(h) \"Lieutenant Governor\" means the Lieutenant Governor of the National Capital Territory of Delhi appointed by the President under Article 239AA of the Constitution;\n(i) \"person\" includes any company or an association of persons or body of individuals, whether incorporated or not, and also a Hindu undivided family, a firm, a local authority, a corporate body or an authority owned or set up by, or subject to administrative control of, the Government of India, or the Government of any State or Union territory and a co-operative society, whether registered or not;\n(j) \"prescribed\" means prescribed by the rules made under this Act;\n(k) \"possession\" includes legal or physical possession, whether as owner or transferee or agent on behalf of a transferor or principal, as the case may be, whether disclosed or not;\n(l) \"registered dealer\" means a dealer registered under Section 7 of this Act;\n(m) \"rule\" means a rule made under this Act;\n(n) \"sale\" with its grammatical variations and cognate expressions means any transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or any other valuable consideration, and the word \"sell\" shall be construed accordingly;\n(o) \"sale price\" means the amount of valuable consideration received or receivable for the transfer of the right to use any goods for any purpose (whether or not for a specified period);\n(p) \"tax\" means the tax payable under this Act;\n(q) \"transferee\" means the person to whom the right to use goods is transferred;\n(r) \"transferor\" means the person who transfers the right to use goods;\n(s) \"turnover of sales\" means the aggregate of the amounts of sale price received or receivable during a year by a dealer in respect of the transfer of the right to use any goods;\n(t) \"year\" means the financial year.\nChapter II\nIncidence and Levy of Tax",
"footnote": "",
"is_definition": true,
"sort_order": 1
},
{
"number": "3",
"title": "3. Incidence of tax.",
"chapter": null,
"content": "(a) the transfer of the right to use any goods agreed to before the appointed day but the right to use the goods is exercised on or after the appointed day;\n(b) the transfer of the right to use any goods agreed to prior to the appointed day, and wherein the right to use has been continued after the appointed day, to the extent of the sale price received or receivable in respect of such use on or after the appointed day; and\n(c) the transfer of the right to use any goods agreed to on or after the appointed day.",
"footnote": "",
"is_definition": false,
"sort_order": 2
},
{
"number": "4",
"title": "4. Levy of tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 3
},
{
"number": "5",
"title": "5. Liability of dealer.",
"chapter": null,
"content": "(a) the year ending on the 31st day of March, 2002\n(b) the year commencing on the 1st day of April, 2002 has exceeded or exceeds the limit of four lakh rupees shall, until such liability ceases under sub-section (3), be liable to pay tax under this Act on the turnover of sales made by him on or after the appointed day:",
"footnote": "",
"is_definition": false,
"sort_order": 4
},
{
"number": "6",
"title": "6. Tax payable by dealer.",
"chapter": null,
"content": "Chapter III\nRegistration, Returns, Payment of tax and Accounts",
"footnote": "",
"is_definition": false,
"sort_order": 5
},
{
"number": "7",
"title": "7. Certificate of registration.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 6
},
{
"number": "8",
"title": "8. Returns, payment of taxes and interest.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "9",
"title": "9. Assessment.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "10",
"title": "10. Reassessment.",
"chapter": null,
"content": "(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\n(b) within four years from the date of final order of assessment in any other case.\n(a) the expiry of six years or, as the case may be, four years from the date of final order of assessment as specified in sub-section (1); or\n(b) the expiry of one year from the date of service of notice under sub-section (1), whichever is later.",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "11",
"title": "11. Accounts.",
"chapter": null,
"content": "Chapter IV\nTax Deduction at Source, tax Clearance Certificate and Information to re Furnished",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "12",
"title": "12. Deduction of tax at source.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "13",
"title": "13. Tax clearance certificate.",
"chapter": null,
"content": "(a) has no liability to pay tax, interest, penalty or any amount due or has not defaulted in furnishing any return or returns together with the receipted challan or challans showing payment of all tax payable under this Act;\n(b) has not defaulted in making payment of tax otherwise payable by or due from him under this Act;\n(c) has made satisfactory provision of securing the payment of tax by furnishing bank guarantee in favour of the Commissioner or otherwise, as the case may be;\n(d) has made an undertaking for getting himself registered as dealer observing and complying with the provisions of this Act, if the dealer has started the business of transfer of right to use goods for the first time in Delhi.",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "14",
"title": "14. Information to be furnished for transfer of right to use goods by the transferee.",
"chapter": null,
"content": "Chapter V\nPower of Entry, Inspection, Search, Seizure, Sealing and Anti-Evasion Provisions",
"footnote": "",
"is_definition": false,
"sort_order": 13
},
{
"number": "15",
"title": "15. Power of entry, Inspection, search and seizure of accounts and goods.",
"chapter": null,
"content": "(a) to produce before him such books of accounts, Registers or documents,\n(b) to furnish such information relating to the stock of goods, or purchases, sales or deliveries of goods by the dealer, or any other information relating to his business, as may be deemed necessary, for the purposes of this Act.\n(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 has omitted or failed to produce or caused to be produced such books of accounts, or other documents, as required by such notice, or\n(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 proceedings under this Act, or\n(c) books of accounts, registers or documents of any dealer may be destroyed, or mutilated, altered, falsified or secreted or any purchase or sales by that dealer have been or may be suppressed or any goods have not been or may not be accounted for in the books of accounts, registers or other documents maintained by the dealer, with a view to evade or attempt to evade payment of tax due under this Act, the Commissioner shall have power-\n(i) to inspect or survey the place of business of a dealer or any other person or any other place where it is believed by him that business is being done or accounts are being kept by such dealer or person;\n(ii) to inspect the goods in the possession of the dealer or in the possession of any other person on behalf of such dealer, wherever such goods are kept;\n(iii) to enter and search any building or place where he has reason to suspect that such books of accounts or other documents or goods are kept by a dealer or by any other person-on behalf of such dealer;\n(iv) to break open the locks of any door of any premises or to break open any almirah, safe, box, receptacle in which any goods, accounts, registers or documents of the dealer are suspected to be kept, if access to such premises, almirah, safe, box or receptacle is denied;\n(v) 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, or cause or attempts to cause obstruction to the Commissioner in the discharge of his duties under this Section;\n(vi) to record the statement of the dealer or his Manager, agent or servant or to take extract from any record and to put identification marks on accounts, registers or documents and on any door, almirah, safe, box or receptacle.\n(a) who transports or holds in custody any goods of a dealer, to give any information in his possession in respect of such goods or to allow inspection thereof, as the case may be; and\n(b) who maintains or has in his possession any accounts, registers or documents relating to the business of a dealer, to produce such accounts, registers or documents for inspection.",
"footnote": "",
"is_definition": false,
"sort_order": 14
},
{
"number": "16",
"title": "16. Power to exempt.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 15
},
{
"number": "17",
"title": "17. Furnishing of information by owners of cold stores, warehouses, godowns, etc.",
"chapter": null,
"content": "Chapter VI\nOffences and Penalties",
"footnote": "",
"is_definition": false,
"sort_order": 16
},
{
"number": "18",
"title": "18. Offences.",
"chapter": null,
"content": "(a) liable to be registered under this Act fails to register himself;\n(b) liable to file the return, fails to file return or pay the tax due according to such return within the time stipulated together with interest accrued thereon, if any, knowingly prepares or produces false accounts, registers or documents, or furnishes false returns in relation to his business, or makes a false disclosure or averment in any statement required to be recorded or in any declaration required to be filed under this Act or the rules framed thereunder;\n(c) intentionally avoids or evades or conceals tax or deliberately conceals his turnover or tax liability in any manner;\n(d) deliberately disregards a notice of demand or fails to pay the amount in terms of any notice of demand and a period of six months has lapsed since the receipt of the notice of demand by him;\n(e) prevents or obstructs in any manner the Commissioner or any officer authorized by him in this behalf under this Act, to enter, inspect and search the place of business or any other place where the goods or the accounts, registers and documents are believed to be kept, or prevents or obstructs the Commissioner or such officer to seize the goods or the accounts, registers and documents;\n(f) fails to make deduction of tax at source or, after deducting fails to deposit amount so deducted as required under Section 12 of this Act;\n(g) enters into a transaction with any other person without obtaining from him a tax clearance certificate under Section 13 of this Act;\n(h) fails to maintain accounts in the manner as required under Section 11 of this Act;\n(i) aids or abets any person in the commission of any such offence as aforesaid.",
"footnote": "",
"is_definition": false,
"sort_order": 17
},
{
"number": "19",
"title": "19. Investigation of offences.",
"chapter": null,
"content": "Chapter VII\nCertain Provisions of the Delhi Sales Tax act Applicable",
"footnote": "",
"is_definition": false,
"sort_order": 18
},
{
"number": "20",
"title": "20. Authorities under the Delhi Sales Tax Act empowered to assess, reassess, etc. tax under this Act.",
"chapter": null,
"content": "Chapter VIII\nMiscellaneous Rules",
"footnote": "",
"is_definition": false,
"sort_order": 19
},
{
"number": "21",
"title": "21. Officers and servants appointed under this Act to be public servants.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 20
},
{
"number": "22",
"title": "22. Bar of suits in civil courts.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 21
},
{
"number": "23",
"title": "23. Delegation of Commissioner's power.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 22
},
{
"number": "24",
"title": "24. Power to make rules.",
"chapter": null,
"content": "(a) all matters expressly required or allowed by this Act to be prescribed;\n(b) procedure for registration of dealers;\n(c) compelling the submission of returns, production of documents, enforcing the attendance of persons and examining them on oath;\n(d) generally, regulating the procedure to be followed, and the norms to be adopted in proceedings under this Act;\n(e) any other matter including levy of fees for which there is no provision or no sufficient provision in this Act and for which provision is, in the opinion of the Government, necessary for giving effect to the purposes of this Act.",
"footnote": "",
"is_definition": false,
"sort_order": 23
},
{
"number": "25",
"title": "25. Power to remove difficulties.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 24
}
],
"metadata": {
"Act ID": "dl162",
"Act Number": "Act No. 4 of 2002",
"Enactment Date": "",
"Act Year": "2002",
"Short Title": "The Delhi Sales Tax on Right to Use Goods Act, 2002",
"Type": "UNION_TERRITORY",
"Location": "Delhi"
},
"updated_at": "2026-09-29 21:52:36"
}