SALES TAX AUTHORITIES AND APPELLATE TRIBUNALState · Delhi

Section 9 of The Delhi Sales Tax Act, 1975 in hindi

(1)For carrying out the purposes of this Act, the Administrator shall appoint a person to be the Commissioner of Sales Tax.
(2)To assist the Commissioner in the execution of his functions under this Act, the Administrator may appoint as many Additional Commissioners of Sales Tax, Sales Tax Officers and such other persons with such designations as the Administrator thinks necessary.
(3)The Commissioner shall have jurisdiction over the whole of Delhi and the other persons appointed under sub-section (2) shall have jurisdiction over such areas as the Commissioner may specify.
(4)The Commissioner and other persons appointed under sub-section (2) shall exercise such powers as may be conferred, and perform such duties as may be required, by or under this Act.

Summary

The Administrator of Delhi must appoint a Commissioner of Sales Tax to carry out the purposes of the Act.
To assist the Commissioner, the Administrator may also appoint Additional Commissioners, Sales Tax Officers, and other necessary officials.
The Commissioner has official jurisdiction, meaning legal authority, over the entire Union territory of Delhi.
The other appointed assistant officials have jurisdiction only over the specific geographic areas that the Commissioner defines.
The Commissioner and assistant officials must exercise the powers and perform the duties given to them by or under this Act.

Practical examples

1On May 1, 2026, the Administrator of Delhi officially appoints Mr. Anil Sharma as the new Commissioner of Sales Tax, giving him authority over all tax matters across the entire territory of Delhi.

2To handle the high volume of business cases in South Delhi, the Administrator appoints Ms. Priya Gupta as a Sales Tax Officer. The Commissioner then issues an order assigning Ms. Gupta's jurisdiction exclusively to the South Delhi district.

FAQ

1. Who appoints the Commissioner of Sales Tax?

The Administrator of Delhi appoints the Commissioner of Sales Tax.

2. Does a Sales Tax Officer have authority over the whole of Delhi?

No, unlike the Commissioner who has jurisdiction over the entire territory, Sales Tax Officers have jurisdiction only over specific areas specified by the Commissioner.

3. Can the Administrator appoint other types of officers besides the Commissioner?

Yes, the Administrator can appoint Additional Commissioners of Sales Tax, Sales Tax Officers, and any other designated persons deemed necessary to assist the Commissioner.

Test yourself

Q1.Under Section 9 of The Delhi Sales Tax Act, 1975, who has the authority to appoint the Commissioner of Sales Tax?

Q2.Under Section 9 of The Delhi Sales Tax Act, 1975, over what geographical area does the Commissioner of Sales Tax hold jurisdiction?

Q3.Under Section 9 of The Delhi Sales Tax Act, 1975, who specifies the area of jurisdiction for Sales Tax Officers and other assistant officers?

Q4.Under Section 9 of The Delhi Sales Tax Act, 1975, what determines the powers and duties that the Sales Tax Officers can exercise?

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