Section 14 in The Delhi Sales Tax on Right to Use Goods Act, 2002
14. Information to be furnished for transfer of right to use goods by the transferee.
- Any person entering into any contract for transfer of right to use goods shall furnish, within fifteen days from the signing of the contract, such information as may be prescribed, to the Commissioner and failure to do so shall entail a penalty not exceeding five hundred rupees per day of default after affording such person a reasonable opportunity of being heard.
