Section 13(1) in The Delhi Sales Tax on Right to Use Goods Act, 2002
(1)Notwithstanding anything contained in any other law for the time being in force, no person where the consideration for right to use goods exceeds four lakh rupees in a year, shall enter into a transaction with any other person for transfer of right to use goods after the appointed day and if entered earlier, shall not continue such transaction and shall not make payment to the dealer in respect of transfer of right to use goods, unless the Commissioner certifies in the prescribed manner that such dealer-(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.
