Delhi Sales Tax Act, 1975 · Chapter V: Returns, Assessment, Recovery and Refund of Tax
Section 29: Lump sum payment of tax
The Commissioner may, in such circumstances and subject to such conditions as may be prescribed, permit any dealer to pay in lieu of the amount of tax payable by him under the provision of this Act, a lump sum determined in the prescribed manner, by way of composition.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 29
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