Amendment status not verified — confirm the current text below against the official source.
Burden of prouf.—Fer the purpose of levy and issessiment of Lax, it shall be presumed that ey Mackist or every stuckist Hable to get himself registered under this Act whose pkice of business i Hable tw pas Gis an the value of all the stock of luxuries as are deal with by him and the burden of proving that any Uiiisaction of such stockist in any of the luxuries is not liable to tax shatl lic an such stockist y revistere situate within Delhi ts S. Power of Government to exempt or reduce tia. —-The Government may, by notification in the olficial Guaetle. subject to such conditions and restricuions as Wituy specily, exenmprar reduce the bis payable under this Acti respect al any chiss of luxuries ur stockists. CHAPTER-HE REGISTRATION, RETURNS, PAYMENT VAX AND MAINTENA SCE OF ACCOUNTS @. Registration of Dealers. — (1) Every stockist lable to pay tis under this Act shall yi duder this Act. in such manner and within such period as may be prescribed: himsell repistered Provided that the stockist who are already registered under the Dethi Sales Tus Act, on furnishing such information us May be prescribed, shall be deemed to be registered under this Act as well, 23GB ou0- 2 ho DELHI GAZETTE ; EXTRAORDINARY [Parr [V-