Section 8 in The Delhi Sales Tax on Right to Use Goods Act, 2002
8. Returns, payment of taxes and interest.
(1)Every dealer registered under this Act and every other dealer who may be required so to do by the Commissioner by notice served in the prescribed manner, shall furnish such returns of his turnover of sales by such dates and to such authority and make payment of tax due and interest accrued on delayed payments in the manner and in the form as may be prescribed.(2)Every registered dealer and every dealer required to furnish returns under sub-section (1) shall pay into the Government Treasury or the Reserve Bank of India or in such other manner as may be prescribed, the full amount of tax due from him under this Act according to such return and shall where such payment is made into a Government Treasury or the Reserve Bank of India furnish along with the returns a receipt from such Treasury or bank showing the payment of such amount.(3)The interest, in addition to the tax due, shall be payable at two per cent per month if the dealer fails to pay the tax due or payable along with his returns under sub-section (1) and also in case where the dealer defaults or is deemed to be in default in making the payment of tax assessed or re-assessed under this Act from the date of such default. Interest at the same rate shall also be payable for the period during which the realisation of any amount of tax remains stayed by the order of any court or authority and such order is subsequently vacated:Provided that the Commissioner may allow payment of arrears of tax in instalments as prescribed.(4)The interest payable under this Section shall be deemed to be tax due under this Act.
