(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;
(b) has not defaulted in making payment of tax otherwise payable by or due from him under this Act;
(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;
(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.
Section 13 • The Delhi Sales Tax on Right to Use Goods Act, 2002
13. Tax clearance certificate.
delhi-sales-tax-on-right-to-use-goods-act-2002-sec-13.json
•
Section 13
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"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.",
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