Section 8(1) in The Delhi Sales Tax on Right to Use Goods Act, 2002
(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.
