Department of Value Added Tax, Government of NCT of Delhi
Central Sales Tax (Delhi) Rules, 2005
Contents
1. Short title and commencement ..............................................................................2
2. Definitions .................................................................................................................2
3. Periodic returns ........................................................................................................2
4. Annual Reconciliation Statement ..........................................................................3
5. Authority from which Declaration Form `C' may be obtained, use, custody
and maintenance of records of such forms and matters incidental thereto. ..3
6. Use, custody and maintenance, etc., of records of certificates in Form `D' ...4
7. Use, custody, maintenance, etc., of records of certificates in Forms `E-I'
and `E-II' ....................................................................................................................5
8. Authority from whom Declaration Form `F' may be obtained, used and
maintenance of record of such Forms and matters incidental thereto ............6
9. Burden of proof, etc in case of transfer of goods claimed otherwise than by
way of sale and matters incidental thereto ..........................................................7
10. Maintenance, production, inspection, etc. of accounts, entry into premises,
etc. ..............................................................................................................................7
11. Offences ....................................................................................................................7
12. Declaration for goods sold locally that have been imported into Delhi and
already subjected to tax under the Act .................................................................7
13. Maintenance of particulars of inter-State sales ...................................................8
14. The manner in which the security may be furnished and matters incidental
thereto ........................................................................................................................8
15. Appeal under sub-section (3-H) of section 7, authority to whom lies and
procedure and other incidental matters................................................................9
16. Repeal and savings ...............................................................................................10
FORMS ............................................................................................................................. 11
(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (ACCOUNTS) DEPARTMENT
DELHI SACHIVALAYA, I.P. ESTATE, NEW DELHI-02
No.F.101(321)/2005-Fin.(A/Cs)(ii)/ Dated: March, 2005
NOTIFICATION
NO.F.101(321)/2005-Fin.(A/Cs)(ii)/ - In exercise of the powers conferred by sub section (3)
of section 13 of the Central Sales Tax Act, 1956 (74 of 1956) read with the Government of India,
Ministry of Home Affairs, Notification F. No. 11030/5/2000-UTL dated the 16th April 2001, the Lt.
Governor of the National Capital Territory of Delhi, hereby makes the following rules, namely:-
Central Sales Tax (Delhi) Rules, 2005
1. Short title and commencement.- (1) These rules may be called the Central Sales
Tax (Delhi) Rules, 2005.
(2) They shall come into force on such date as the Lt. Governor may, by notification in the
official Gazette, appoint.
2. Definitions.- In these rules, unless the context otherwise requires,-
(a) "Act" means the Central Sales Tax Act, 1956 (74 of 1956);
(b) "Central Rules" means the Central Sales Tax (Registration and Turnover) Rules, 1957;
(c) "Commissioner" means the Commissioner of Value Added Tax appointed under sub-section
(1) of section 66 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), or any officer
appointed by the Commissioner in accordance with section 66 of that Act; and
(d) "Form" means a form appended to these rules.
3. Periodic returns.- (1) Every dealer liable to pay tax under the Act shall furnish a
return in Form-1 in respect of each tax period for which the turnover is required to be
furnished, determined under rule 11 of the Central Rules, to the Commissioner, in the manner
and by the time prescribed in respect of returns for the purposes of the Delhi Value Added
Tax Act, 2004 (Delhi Act 3 of 2005) and the rules made thereunder.
(2) The Commissioner or the person authorised by him shall issue to the dealer a receipt in the
following form acknowledging the receipt of the return accompanied by Part `C' of the
receipted treasury challan. The responsibility to issue such receipts and of receiving returns
shall always remain that of the Commissioner.
FORM OF ACKNOWLEDGEMENT RECEIPT
Receipt No. Dated the ......
Received from M/s .............................................................................................
(Registration Certificate No. .....................) a monthly/quarterly return in Form 1 alongwith Part `C' of
the treasury challan showing the deposit of Rs. ............. for the month/quarter ending .............. .
Signature of Commissioner/ person authorized
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4. Annual reconciliation statement.- In addition to the returns required under rule 4, every
dealer shall also furnish an annual reconciliation statement within a period of nine months
from the end of that year, in Form DVAT 51 of the Delhi Value Added Tax Rules, 2005.
5. Authority from which Declaration Form `C' may be obtained, use, custody and
maintenance of records of such forms and matters incidental thereto.- (1) A
registered dealer, who wishes to purchase goods from another such dealer, on payment of tax
at the rate applicable under the Act, to sales of goods by one registered dealer to another, for
the purpose specified in the purchasing dealer's certificate of registration, shall obtain from the
Commissioner the blank Declaration Form, that is to say Form `C' referred to in rule 12 of the
Central Rules, for furnishing it to the selling dealer. Before furnishing the Declaration to the
selling dealer, the purchasing dealer, or any person authorised by him in this behalf, shall fill
in all required particulars in the Form, and shall also affix his usual signature in the space
provided in the form for this purpose. Thereafter, the counterfoil of the Form shall be retained
by the purchasing dealer and the other two portions marked "original" and "duplicate" shall be
made over by him to the selling dealer:
PROVIDED that the counterfoils of the Declaration Forms should be maintained by
the dealer for a period of five years or such further period as may be prescribed by the
Commissioner.
(2) For obtaining a blank Declaration Form `C' referred to in sub-rule (1) from the Commissioner,
a registered dealer-
(i) shall submit a Requisition Account of statutory forms in Form `2A' together with his
last return in each year; and
(ii) shall apply for issue of Forms to the Commissioner in Form `2C' whenever such forms
are required and shall affix court fee stamp at the rate of fifty paise per Form on the
application.
(3) If the applicant for Declaration Forms has, at the time of making the applications, failed to
comply with an order demanding security from him under sub-section (3A) of section 7 of the
Act, the Commissioner shall reject the application.
(4) If the applicant for Declaration Form `C' has, at the time of making the application-
(i) defaulted in furnishing any return or returns in accordance with the provisions of law
or in payment of tax due according to such return; or
(ii) defaulted in making the payment of the amount of tax assessed, re-assessed or the
penalty imposed by the Commissioner and in respect of which no orders for
installment/stay have been obtained from the competent authority under the provision
of law; or
(iii) not filed proper Requisition Account of the Declaration Forms required by him; or
(iv) not filed proper utilization account in Form `2B' of Forms issued to him in advance
together with the returns for the period during which the Forms were utilized; or
(v) some adverse material has been found by the Commissioner suggesting any
concealment of sale or purchase or furnishing inaccurate particulars in the returns;
the Commissioner shall, after affording the applicant an opportunity of being heard, withhold,
for reasons to be recorded in writing, issue of Declaration Form `C' to him:
PROVIDED that the Commissioner may instead of withholding Declaration Form `C' to
the applicant, issue such forms in such numbers and subject to such conditions and
restrictions, as he may consider necessary.
PROVIDED further that notwithstanding the provisions of any other rule the issue of
Declaration Form `C' to a dealer to whom a certificate of registration under the Act has been
granted for the first time, shall be withheld by the Commissioner, until such time as all the
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returns for the return period commencing from the date of validity of the certificate of
registration are furnished and tax due according to such return/returns is paid by him:
PROVIDED also that the Commissioner may, subject to such conditions and
restrictions, as may be imposed, issue to the applicant Declaration Forms for which
Requisition Account in Form `2A' cannot practically be filed.
(5) A dealer who claims to have made a sale to a registered dealer shall furnish to the
Commissioner within a period of nine months from the end of the year alongwith the statement
prescribed in rule 4, the portion marked "original" of the Declaration Form `C' received by him
from the purchasing dealer and shall also produce for inspection, the portion of the
Declaration Form marked "duplicate", if required to do so by the Commissioner.
(6) No purchasing dealer shall give, nor shall a selling dealer accept, any Declaration Form
except in a Form obtained by the purchasing dealer on application, from the Commissioner
and not declared obsolete and invalid by the Commissioner under the provisions of sub-rule
(13).
(7) Every Declaration Form obtained from the Commissioner by a registered dealer shall be kept
by him in safe custody and he shall be personally responsible for the loss, destruction or theft
of any such Form or the loss of Government revenue, if any, resulting directly or indirectly
from such loss, destruction or theft.
(8) Every registered dealer to whom any Declaration Form is issued by the Commissioner shall
maintain, in a register in Form `2', a true and complete account of every such Form received
from the Commissioner. If any such Form is lost, destroyed or stolen, the dealer shall report
the fact to the Commissioner immediately, shall make appropriate entries in the remarks
column of the register, in Form `2', and take such other steps to issue public notice of the loss,
destruction or theft as the Commissioner may direct.
(9) Any unused Declaration Forms remaining in stock with a registered dealer on the cancellation
of his certificate of registration shall be surrendered to the Commissioner.
(10) No registered dealer to whom a Declaration Form is issued by the Commissioner shall, either
directly or through any other person, transfer the same to another person except for the lawful
purpose of sub-rule (1).
(11) A Declaration Form in respect of which a report has been received by the Commissioner
under sub-rule (8) shall not be valid for the purpose of sub-rule (1).
(12) The Commissioner shall from time to time publish in the official Gazette the particulars of the
Declaration Forms in respect of which a report has been received under sub-rule (8).
(13) The Commissioner may, by notification, declare that Declaration Forms of a particular series,
design or colour shall be deemed as obsolete and invalid with effect from such date as may
be specified in the notification.
(14) When a notification, declaring Forms of a particular series, design or colour obsolete and
invalid, is published under sub-rule (13), all registered dealers shall, on or before the date with
effect from which the Forms are so declared obsolete and invalid, surrender to the
Commissioner all unused Forms of that series design or colour which may be in their
possession and shall be issued in exchange for the Forms so surrendered, such new Forms
as may be substituted for the Forms declared obsolete and invalid:
PROVIDED that new Forms shall not be issued to a dealer until he has accounted for
the old Forms lying with him and returned the balance, if any, in his hand to the
Commissioner.
6. Use, custody, maintenance, etc. of records of certificates in Form `D'.- (1) An
authorised officer of the Government (other than the Government registered as a dealer under
the Act) who purchases goods, on behalf of the Government from a registered dealer shall
furnish a certificate in Form `D' referred to in sub-rule (1) of rule 12 of the Central Rules.
(2)(a) Before furnishing such certificate, the authorised officer of the Government shall fill in all the
required particulars in the certificate, affix his usual signature in the space provided in the
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certificate for this purpose, retain the counterfoil of the certificate and make over the other two
portions in the certificate marked "original" and "duplicate" to the selling dealer.
The counterfoil of the certificate in Form `D' shall be maintained by the authorised officer of the
(b)
Government for a period of five years or such further period as may be specified by the
Commissioner.
(3)(a) A dealer who claims to have made a sale to the Government (other than the Government
registered as a dealer under the Act) shall, in respect of such claim, furnish to Commissioner
within a period of nine months from the end of the year alongwith the statement prescribed in
rule 4, the portion marked "original" of the certificate in Form `D' received by him from the
authorised officer of the Government and shall also produce for inspection the portion of the
certificate marked "duplicate", if required to do so by the Commissioner.
(b) The assessing authority may in his discretion require the selling dealer to produce for
inspection the portion marked `duplicate' in the certificate in Form `D'.
Explanation - In this rule `authorised officer of the Government' means an officer authorised under
clause (b) of sub-section (4) of section 8 of the Act.
7. Use, custody, maintenance, etc. of records of certificates in Forms `E-I' and `E-II'.- (1)A
registered dealer who claims exemption from tax in respect of any subsequent sale referred to
in sub-section (2) of section 6 of the Act shall obtain from the registered dealer from whom he
purchased the goods, a certificate in Form `E-I' or Form `E-II', referred to in sub-rule (2) of rule
12 of the Central Rules, for use in the manner specified in sub-rule (2):
PROVIDED that no single certificate shall cover more than one transaction of sale
except in cases where the total amount covered by one certificate does not exceed five
thousand rupees.
(2) Form `E-I' shall be used in respect of sales for which the exemption is claimed where such
sale follows immediately the first sale and Form `E-II' shall be used in respect of all
subsequent sales.
(3) For the purposes of sub-rule (1), a registered dealer shall obtain from the Commissioner,
Form `E-I' or Form `E-II', as the case may be, to the extent required by him and shall maintain
in a register in Form `3', a true and complete account of every such certificate received from
the Commissioner.
(4)(a) Before furnishing the certificate referred to in sub-rule (1) to the registered purchasing dealer,
the registered selling dealer or any person authorised by him in this behalf shall fill in all the
required particulars in the certificate, affix his usual signature in the space provided in the
certificate for this purpose, retain the counterfoil of the certificate and make over the other two
portions in the certificate marked "original" and "duplicate" to the registered purchasing dealer.
(b) The counterfoil of such certificate shall be maintained by the registered selling dealer for a
period of five years or such further period as may be specified by the Commissioner.
(5)(a) A registered dealer who claims that his subsequent sale to another registered dealer or to the
Government is exempt from tax under sub-section (2) of section 6 of the Act shall in respect of
such claim, furnish to the Commissioner within a period of nine months from the end of the
year alongwith the statement prescribed in rule 4, the portion marked "original" of the
certificate in Form `E-I' and `E-II', as the case may be, received by him from the registered
dealer from whom he made the purchase along with the declaration in Form `C', if any,
received by him from the registered dealer to whom he made the subsequent sale. If such
sale is to the Government, he shall furnish to the Commissioner, a certificate in Form `D'. He
shall also produce for inspection the portion of the aforesaid Declaration and certificate
marked "duplicate", if required to do so by the Commissioner.
(b) The Commissioner may, in his discretion, require the registered selling dealer to produce for
inspection the portion marked "duplicate" of the certificate in Form E-I or E-II.
(6) No registered dealer shall give nor shall a registered dealer accept any certificate in Form `E-I'
or `E-II' except in a form obtained on application from the Commissioner and not declared
obsolete and invalid by the Commissioner.
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(7) The provisions of sub-rules (7) to (14) of rule 5 in relation to Declaration Form `C' referred to
therein shall also apply to certificates in Form `E-I' and `E-II', with such changes as
circumstances may require.
8. Authority from whom Declaration Form `F' may be obtained, used and maintenance of
record of such Forms and matters incidental thereto.- (1) A registered dealer
who intends to issue a Declaration in Form `F' referred to in sub-rule (5) of rule 12 of the
Central Rules, for the purpose of section 6A of the Act shall obtain the same from the
Commissioner to the extent required by him on payment at the rate of one rupee per Form
and such payment shall be made in the form of court-fee stamps:
PROVIDED that no form shall be issued to a dealer until he has rendered complete and
satisfactory account of Forms, if any, issued to him on any earlier occasion.
(2) The provisions of sub-rules (2) to (4) of rule 5 in relation to Declaration Form `C' referred to
therein shall also apply to certificate in Form `F', with such change, as circumstances require.
(3) Before furnishing the Declaration in Form `F' he shall fill in all the particulars in the Form and
affix his usual signature in the space provided and retain the counterfoil and issue the copies
marked "original" and "duplicate". The counterfoil of the Declaration Form shall be preserved
by him for a period of five years or such further period as may be prescribed by the
Commissioner.
(4) Every Declaration Form obtained from the Commissioner by a registered dealer shall be kept
by him in safe custody and he shall be personally responsible for the loss, destruction or theft
of any such Form or the loss of the Government revenue, if any, resulting directly or indirectly
from such loss, destruction or theft.
(5) Every registered dealer to whom any Declaration Form is issued by the Commissioner shall
maintain, in a register in Form `5', a true and complete account of every such Forms received
from the Commissioner. If any such Form is lost, destroyed or stolen, the dealer shall report
the fact to the Commissioner immediately and shall make appropriate entries in the remarks
column of the register in Form `5' and take such other steps to issue public notice of the loss,
destruction or theft as the Commissioner may direct.
(6) Any unused Declaration Forms remaining in stock with a registered dealer on the cancellation
of his Certificate of registration shall be surrendered to the Commissioner.
(7) No registered dealer to whom a Declaration Form has been issued by the Commissioner
shall, either directly or through any other person, transfer the same to another person except
for the lawful purpose of sub-rule (1).
(8) A Declaration Form in respect of which a report has been received by the Commissioner
under sub-rule (5) shall not be valid for the purpose of sub-rule (1).
(9) The Commissioner shall, from time to time, publish in the official Gazette the particulars of the
Declaration Forms in respect of which a report is received under sub-rule (5).
(10) The Commissioner, by notification, may declare that Declaration Forms of particular series,
design or colour be deemed as obsolete and invalid with effect from such date as may be
specified in the notification.
(11) When a notification, declaring Forms of a particular series, design or colour obsolete and
invalid, is published under sub-rule (10), all registered dealers shall, on or before the date with
effect from which the Forms are so declared obsolete and invalid, surrender to the
Commissioner all unused Forms of that series, design or colour which may be in their
possession and obtain in exchange such new Forms as may be substituted for the Forms
declared obsolete and invalid.
PROVIDED that new Forms shall not be issued to a dealer until he has rendered
account of the old Forms lying with him and returned the balance, if any, in his hand to the
Commissioner.
(12) Where any dealer issues a Declaration in Form `F' for the purpose of section 6A of the Act, he
shall maintain a register in Form `6' recording therein the true and correct particulars in
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respect of the goods covered by the Declaration in Form `F'. He shall produce this register for
inspection before the Commissioner and shall furnish such other particulars as may be
required by him. He will furnish copies of entries of this register and such other particulars
relating to the entries made therein as may be required by the Commissioner.
9. Burden of proof, etc. in case of transfer of goods claimed otherwise than by way of sale
and matters incidental thereto.- (1) Where any dealer transfers any goods from
the National Capital Territory of Delhi to any other State and claims that he is not liable to pay
tax under the Act in respect of such goods on any of the grounds mentioned in section 6A of
the Act, such dealer (hereinafter referred to in this rule as the "transferor") shall maintain in a
register in Form `7', a true and complete account thereof. He shall produce this register for
inspection before the Commissioner and shall furnish such other particulars as may be
required by him. He shall also furnish copies of entries of this register and such other
particulars relating to the entries made therein as may be required by the Commissioner.
(2) The transferor shall furnish to the Commissioner within a period of nine months from the end
of the year alongwith the statement prescribed in rule 4, the portion marked "original" of the
declaration in Form `F' referred to in sub-rule (5) of rule 12 of the Central Rules and shall also
produce for inspection the portion marked "duplicate", if so required by the Commissioner.
(3) The transferor shall furnish such other particulars and produce such other accounts,
documents and evidence, as the Commissioner may consider necessary for his satisfaction
about the genuineness of the claim. In case of the transfer of goods made by the transferor to
his agent in another state, the Commissioner may require him to produce and supply copies
of any or all of the following particulars, namely:-
(i) the name and full address of the agent to whom goods were transferred;
(ii) written contract, if any, entered into between him and his agent;
(iii) copies of the bills issued by the agent to the purchaser in other State;
(iv) account rendered by the agent to him from time to time showing the gross amount of
the sale, deduction on account of commission by such agent;
(v) ledger extract of the agent maintained for the principal duly signed by such agent; and
(vi) date and mode of remittance of the amount to him.
10. Maintenance, production, inspection, etc. of accounts, entry into premises, etc.-
Subject to these rules and the Central Rules, the provisions of the Delhi Value Added Tax Act,
2004 (Delhi Act 3 of 2005) and the rules made thereunder shall apply mutatis mutandis to the
publication of lists of registered dealers, the maintenance, production and inspection of
accounts, the entry and search of premises, the furnishing of information relating to the
business of a dealer and any other matter specified in sub-section (4) of section 13 of the Act.
11. Offences.- A breach of these rules including any provision of the Delhi Value Added Tax
Act, 2004 (Delhi Act 3 of 2005) and the rules made thereunder, which have been made
applicable by rule 10, shall be punishable with fine which may extend to five hundred rupees
and when the offence is a continuing offence, with a daily fine which may extend to fifty
rupees for every day during which the offence continues.
12. Declaration for goods sold locally that have been imported into Delhi and already
subjected to tax under the Act.- A dealer who sells locally goods which were imported
by him from places outside the National Capital Territory of Delhi and which at the time of their
import into the said territory have already been subjected to a tax under the Act shall, on
demand, furnish to the local purchasing dealer a declaration in the following form to enable
the latter to claim assessment at concessional rate in respect of the sale of such goods made
by him in the course of inter-State trade and commerce to dealers registered under the Act
having his/their place of business outside the National Capital Territory of Delhi:-
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DECLARATION
Certified that the goods mentioned in Cash Memo/Bill No. ................. dated .....................
are being sold to ................................ in the same form and identity in which they were imported and
that they have already been subjected to tax under the Central Sales Tax Act, 1956,
in respect of sales in the course of inter-State trade or commerce which resulted in the import
of the goods into the National Capital Territory of Delhi.
Signature of the seller
Registration Certificate No. .................................... Dated .....................
13. Maintenance of particulars of inter-State sales.- Every registered dealer shall
maintain a register in Form `4' in respect of inter-State sales effected by him and shall exhibit
therein full particulars of such sales:
PROVIDED that if the Commissioner is satisfied that the maintenance of any
particulars required to be mentioned under the said Form is unnecessary in relation to any
class of registered dealers, he may, for reasons to be recorded in writing, exempt such class
of registered dealers from maintaining those particulars.
14. The manner in which the security may be furnished and matters incidental thereto.-
(1) The security to be furnished by a dealer under sub-section (2A), sub-section (3A) or sub-
section (3C) of section 7 of the Act shall be in one of the forms as prescribed in the Table in
rule 23 of the Delhi Value Added Tax Rules, 2005, or if so permitted by the Commissioner,
partly in one and partly in another of such forms.
(2) The security furnished under sub-rule (1) shall be furnished in the manner described in rule 23
of the Delhi Value Added Tax Rules, 2005.
(3) The Commissioner shall maintain a complete account of the securities deposited, forfeited or
refunded, in such form and in such manner, as he may deem fit.
(4) Post Office Savings Bank pass books, deposit receipts of banks, security bonds and
agreements, promissory notes or stock certificates tendered as security shall be kept in safe-
custody of the Commissioner or of an officer nominated by him in this behalf. The security
tendered in any form shall be retained permanently or until the Commissioner orders that
there is no further necessity for keeping it.
(5) Where the security furnished by a dealer is forfeited in full or in part, the security shall be
encashed and the proceeds thereof deposited in the Consolidated Fund of the National
Capital Territory of Delhi to the extent of the security being forfeited. Where the security is
furnished in the form of a mortgage or personal surety bond or a bank guarantee, and the
security is forfeited in full or part, then without prejudice to the provisions of sub-rule (6), the
Commissioner shall call upon the dealer first to pay the forfeited amount in cash into the
Government Treasury and to furnish to him a copy of the receipted challan within fifteen days
of the service of the order on the dealer. In case the forfeited amount is not deposited by the
dealer, the Commissioner shall make an application to the Collector to recover the said
amount from the dealer or his surety/guarantor as arrears of land revenue. The
Commissioner will furnish to the Collector the name and address of the dealer and his
surety/guarantor and the amount to be recovered. Thereupon the Collector shall proceed to
recover the amount from the dealer or his surety/guarantor according to the law and the rules
for the time being in force in the National Capital Territory of Delhi for the recovery of arrears
of land revenue.
(6) Where the security is furnished in the form of mortgage deed or personal surety bond or a
bank guarantee, and the sum to the extent of the amount of the security which has been
forfeited, is not deposited either by the dealer or by the surety/guarantor within one month
8
from the date of service of the order of forfeiture served on the dealer, the Commissioner shall
require the dealer to furnish fresh security in the forms and manner specified in sub-rules (1)
and (2) of this rule, within fifteen days from the date of service of the order upon the dealer in
this behalf.
(7) Where by reason of an order under sub-section (3D) of section 7 of the Act, the security
furnished by a dealer is rendered insufficient, the dealer shall make up the deficiency in any of
the forms referred to in sub-rule (1) within fifteen days from the date the order made under
sub-section (3D) of the Act is served on him.
(8) No security deposit shall be repaid or re-transferred to the dealer or otherwise disposed of
except in accordance with the terms of the security bond or agreement. While returning or
transferring the security to the dealer, when it is no longer required, the dealer shall give an
acknowledgement duly signed and witnessed setting forth therein the full particulars of the
security returned or transferred to him.
15. Appeal under sub-section (3H) of section 7, authority to whom lies and procedure and
other incidental matters.- (1) An appeal under sub-section (3H) of section 7 of the
Act shall lie to the Special Commissioner, Additional Commissioner, Joint Commissioner,
Deputy Commissioner and Assistant Commissioner (hereinafter referred to in this rule as the
"appellate authority"):
PROVIDED that the Commissioner may, by notice published in the official Gazette, fix
the jurisdiction of the respective appellate authorities on the basis of territory or pecuniary limit
or nature of class of appeals or any other basis that may be deemed appropriate by the
Commissioner.
(2) Every appeal shall be preferred in duplicate in the form of a memorandum in Form `8' signed
by the dealer or a person duly authorised by him in writing in this behalf (hereinafter referred
to as "the agent"). Every appeal shall set forth concisely the grounds of objections to the
order appealed against, and state precisely the relief the appellant claims. The appellant shall
not, except by the leave of the appellate authority, urge or be heard in support of any ground
of objection not set forth in the memorandum of appeal but the appellate authority in deciding
the appeal shall not be confined to the grounds of objection set forth in the appeal:
Provided that the appellate authority shall not rest its decision on any other ground
unless the party affected thereby has had a sufficient opportunity of contesting the case on
that ground.
(3) The memorandum of appeal shall be accompanied by the order in original against which it is
made or a duly authenticated copy thereof, unless the omission to produce such order or copy
is explained to the satisfaction of the appellate authority.
(4) The fee payable in respect of an appeal, shall be fifty rupees in the form of court-fee stamps
affixed on the memorandum.
(5) The memorandum of appeal shall either be presented by the appellant or his agent to the
appellate authority. The appellate authority shall issue or cause to be issued an
acknowledgement of the appeal received to the person who has filed the appeal, specifying
the date of personal hearing/date of complying with the provision of sub-rule (6) .
(6) If the memorandum of appeal does not conform to the provisions of sub-section (3-H) of
section 7 of the Act, or of this rule or if the appeal is against an order made under section 6A
or section 9 of the Act and the amount of tax, interest or penalty assessed that is not in
dispute has not been paid, it may be summarily rejected by the appellate authority.
PROVIDED that no appeal shall be summarily rejected unless the appellant is given a
reasonable opportunity of complying with the provisions of this rule.
(7) If the appellate authority does not summarily reject the appeal under sub-rule (6), it shall fix a
date and place for hearing of the appeal and shall give notice of the same to the appellant and
to the authority against whose order the appeal is preferred.
(8) The following shall have the right to be heard at the hearing of the appeal:-
9
(a) the appellant, either in person or by the agent; and
(b) the authority against whose order the appeal is preferred, either in person or by a
representative.
(9) The appellate authority shall have the power to adjourn the hearing of the appeal from time to
time.
(10) If on the date fixed for hearing or on any other date to which the hearing may be adjourned,
the appellant does not appear before the appellate authority either in person or through his
agent, the appellate authority may dismiss the appeal or decide it ex-parte, as it may think fit.
(11) Before an appellate authority passes an order in appeal, which is likely to affect any person
other than the appellant adversely, it shall give such person also a reasonable opportunity of
being heard.
(12) The order of the appellate authority shall be in writing. A copy of the order shall be supplied
free of cost to the appellant and to the person adversely affected thereby, if any. Another
copy shall be sent to the authority whose order forms the subject of the appeal.
(13) If an appeal is summarily rejected under sub-rule (6) or decided ex parte under sub-rule (10)
and the appellant or the person adversely affected thereby makes an application to the
appellate authority, within thirty days of the summary rejection or the ex parte decision, as the
case may be, for setting aside the order and satisfies it that the notice under the proviso to
sub-rule (6), or, as the case may be, intimation of the date of hearing was not duly served on
him or he was prevented by sufficient cause from compliance with the provisions of sub-
section (3-H) of section 7 of the Act, or of this rule, or as the case may be, from appearing
when the appeal was called on for hearing, the appellate authority shall make an order setting
aside the summary rejection or, as the case may be, the ex parte decision, and shall restore
the appeal to its file.
16. Repeal and savings.- (1) The Central Sales Tax (Delhi) Rules, 1957 as in force in the
National Capital Territory of Delhi are hereby repealed with effect from the date of the
commencement of these rules.
(2) Notwithstanding sub-rule (1), such repeal shall not affect the previous operation of the said
rules or any right, title, obligation or liability already acquired, accrued or incurred there under.
(3) For the purposes of sub-rule (2), anything done or any action taken including any
appointment, notification, notice, order, rule, form or certificate in the exercise of any powers
conferred by or under the said rules shall be deemed to have been done or taken in the
exercise of the powers conferred by or under these rules, as if these rules were in force on the
date on which such thing was done or action was taken.
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FORMS
Form 1 Return of Sales Tax payable under the Central Sales Tax Act, 1956
Form 2 Register For Declaration Forms maintained under rule 5(8) of the Central Sales Tax
(Delhi) Rules, 2005
Form 2A Requisition Account of Declaration Forms
Form 2B Utilisation Account of Declaration Forms Issued in Advance
Form 2C Application for Issue of Forms
Form 3 Register of Declaration Forms maintained under rule 7(3) of the Central Sales Tax
(Delhi) Rules, 2005
Form 4 Register of Inter-State Sales
Form 5 Register of Declaration Forms maintained under rule 8(5) of the Central Sales Tax
(Delhi) Rules, 2005
Form 6 Register of under rule 8(12) of the Central Sales Tax (Delhi) Rules, 2005
Form 7 Register of under rule 9(1) of the Central Sales Tax (Delhi) Rules, 2005
Form 8 Memorandum of Appeal under subsection (3H) of section 7 of the Central Sales
Tax Act, 1956
By order and in the name of the Lt. Governor
of the National Capital Territory of Delhi,
( )
Deputy Secretary Finance (E-I)
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