The DELHI LUXURIES TAX ON COMMODITIES ACT, 2001

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(1) ga safaris a seta at ore art & fe U Ste Wel eel SA wea A aT aa aata ®t Patita vt, oa siferay o ori ted a Tires ae audy @ fa ae vef a ce ai yee A 2} feeeil fae an afatrm & ata atic @ weuPruiita ga waa J 1a SH aioe. ga atuPr & spite usiter tere aT | 7. faoruil, ax ait SI aT TA.— ( 1) ee safifras & orem doligna uote eeiftree aan uedee omy salen forza seqad gro saa tar sich aa ot dei ft @, fruit wien a anita a4 1g quan Gra Su aris wa det) 7a uifterrd aA wie at (ot fruifca ah) fase aa fear ware seen aon weriruilta wees oie ee Fy fecifas ETT ae wrt Oy ant Site oa a TATA FET 42) arte ositere verfinee oe saurg (1) & sats faerch weqa acct f& ora orale were zeit TCE waa ayy fort doy site ff aon auifialtta fait aca aa: Hoga oafafras ay spin saa ta ae tal fer & atar a, en Saw wer rei Vay [a aed WH A fis g fren afin 0G Gard a1 ar Bo wren Gale Wega eon Pred tat ute ea eA <u en (3) Sar oh operon caret th wftret ofa are& feara S spre airs em ate seen (1) sats orp] faaehral cafen ty at a) rary diva are ore eet A oral weal t wen sei were ena Ean Tal Tere ai ater afar & opis Pruifea ai ya: Prulfte ac an pena act A edt HE} aren Baga PH EI eaD DELHI GAZETTE : EXTRAORDINARY (4) 33 on 3 Wen enifes ar ae eam sa orafiy 3 Tau a atea en ah Perth sar ara at amt ofa at moyett deat ot wen ther - mea are A re esq aa CS) yaar 3k sls pr cite eage artfirfi eay os ar ia 29 en an ial an favand aa a en Oe Beal ovata shin af a 7a Prater, — (1) sei art fern en ed far aga ah on pel & ten Fruita arte et gen irra rar & oT 0 a, See ae iY fees an Feaifia tag s mn aen saaa tee ort fs aS i @ en tifara cer a Peart mega eg Fi oa aRT ust Parr a aap7 A e TTA fFee i TA, ATTA, aie rey fererrnit aie errssis e m & f is eeafen3 etset faenfea2 arta on for aad fafifee ante A aster W ouftem sta ae en waqa wet on rar ah aia aon fant vafare ori fermia amisF PaHil weae ae wre4 8 spar zh aq Fr cerfari se asa?in Honea ge rd fend feao eiferaS , ty niA aai at ae 1 amTts eafesa 1 apr aa atin al aa arert (3) qa a ties ane aon aemiua ae CT arp nai ae ow & aR ena aaa a fT fort Feat at a Ft ofa an Rate im (4) ate ces eaters sauro (2) 3% aitr ond fait ageen ah wal ay ras aed Bored Sai aA rh ta ez sev ofa an wet Froby 8 ar Pie oT (8) S ai stare (1) A rea (4) 3 opis fed ar Saten ar frvatcn cater 8 robe ae tee ai Prenfirey 27 37 yuaA fnat st enters ger ore fear sitive faea ve Eo aa aa fea ce snoe rfaul ts frat, area ars ote eget, eri ein orien & safun oe afirtrai Seria atcha afer nia TA wan TAA Te at Praae taryo BA A Ce) AR Sa geen Tshae a e A og oer oe aia oe aa Mn svat ye a a afar adr aa ere ava & fem sacar Sitti Seri acitera ai era arpa aa arites Feb oe orpeng a-Fratey ae a ronfinea sm dan at ay arafa cen ward) aerfied a afi ani ven tren a HEM ARTS TIT an afer ee zm any A faay Feat SHIT ELS i ana eeccen ata ard ape ves (7) 379m (6) 3 Sway seins are ae fare en fare am 3 fasion fon cen a, set en en pt ae Paerto. -— 07) wt ems ats Feat eri oa oer a am Pate Ben eae ie Hoan re SH 1.) at Prater & offer aren ot arin 7g at ar fra f fram 2 api sa a wean ava Yo onrae oe war (a) aa Fre3rh oetfr a ona ah anita as ai & ame fett ore gerd A carer ae ps aria mF AT ay gpraa rsfg ort 83 away sen Sha ae arene gi ati ac Tes ara Pra t as separ in fare Sthia Aakers 8 ta scofaa at a rt eho aon ee afar e r in wee p rinao e ar] SPT Pakr IN] DELHI GAZ TE: EXTRAORDINARY 5 (2) Prafefie & wary ae faut, ya: cat Praken an: Tern aa aig ff ora stare (1) & arin ae fara arm (ae) & wit a welts a stat i feed el ae aion & offer sneer ai avira Gane ae wh afte Sra Fe ssuura (1) & fatafee %, ar (@) sya (1) 4 Rehr Sante aa HT arte owe at at patia, iti areA a1 Jo. 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MGR a i B e f T n v 3e a r n a t w o e y r n a a a a a 2 o T ) y , w fi e a a s r f i a a t y i o e s a a , d — 3 5 f f r a a t y a WR F U TE 12 3 eT (7) f 3s & ao o n p i o e e si a t m r p a s r t f f e r t e e t v 2 i afr at seen TTT | a SE g S i e S t e t s er e a e a WA s S — , T a a c y a a , S w h ea t a i a ti n e s ¥ a ot r t e np m r n S1 gra omppa @ sks want & roam tn 18. Prem wart st vita, — 4) xe arf ZEN TART rae nn fart fie (2) fate: yatsa afar oy rar afeTe warge e re faa iy fem 0%) 37 stfarao ftafreifira a a 2 fay aca arity Har a ATA, (2) anf a & fav veen, (7) f a e T r HT e a e A k a A; o te ear arg aon min a tho ac ae ech er 9 | Pat IN] DELHI GAZETTE : EXTRAORDINARY 7 (8) za afatran & serie cree: sreng 9 are share en airfare Y srene a cnet are aa FAR PrP aH; (S) aid ora aren fore gear ait serdt eafret & fore fore ag wre seh Got a safle wate werara 4 et cen feraas Rau ga offer Or steal aa were war & fore eee & aa A ura oayace z; (a) fei Presi aA oar a ace free 2 gard fe gach in er wy faftulfta wituar fafaulfte ata a ode an 2oof fe waite am @ aftera Sy, aan se ge ae a in nd wee 2H a i & aR ape ue fen & fore odds (Tretorn an eam @ Hh fas ae ea SHAD sift set er (3) ga sfePrn sfrta ang i weer Fre oe eet Sh are $8 anita feet faa war a aaa ac cre fea aa aie WY ven sium) saa arate var aa al od wal st on eae orien vaca wal a freee A site ate one waa yaa Sacer aa 8 yea see aa ars EF A ved es Pers A faced wart aa ail ath a@ feu fran aera & aa Tel aaa arn afer a, saa arg fran aa Wa Artes SA are im ay gare Tei en, Ste fer oh, cent Ten delet an Freese saa Fras & sieeta yee fee wo a aera vn uf ware G fea eT 19. afeard ex are cat vias.— (1) fe <a safafirss a areal a ware wart Baie afore eee ett tat aa, aed usta 4, ee a in & orqan Ta sire gra sh fe ga ofa rers an gaa, saeet oe io fAeaaT & sana aa, wtearged wl qe arch &H see A oh ora ag, aa wail z, sude @ fa. a afuftram & wea #1 & ed ad a orally eactia a4 a yany 1a ahs it orem shea act far at (2) Fane & sii ard fad ry suey ard AA a Gea year feeeit fearrre a aA ce ser sry (aro 7 aa ar i7 i saera (1) al @e (a) aa (ot) Sa] RH RY HL ATR \. fate 2. IR maren aifad mn steps Ba A farat ory face | 3. Med war fate & fem, aera Freer) a. TRIE Wa WEIR Sere (AIST a BISA) Hh sa oT ad fabiieee vel ain corer year peat ey i ] rary yep ah aeA we wie! 5. jaa wa Haas Cardi olan) sa yer A orfwar for dar ura sw oid we wa By 6 1300 Arata settee ara are ate ares We aT aT | Sal ye orf: fata Tar anys ar ata 3 aI Paar ad) faroufaa & 10, HEA A, Za 4 star fore tar MIS a oft % Male 2 wrt 2 stand We are By arta we UTZ 19. CRT Sa AG 4 safer fore mee un s a sterha wee ura % rd | qwita Terre| Vo aateqa, cate ver fear Ge, ta, ara Sh We] ena ta ye 4 sila a war aS we ure 1s. yfarer fier ga yes 3 cafe fora we ures & sft we wea EI anes fiefern sth aifier ereea, we pe a afi fara wee ards feta ae ure Ft & DELHI GAZETTE : EXTRAORDINARY, [Pari 20. Sidhe waa, sa eT A sien firs ae ara 5 & site we ara FI 21. oFister, crafts afte ayia, se ye So afc fora ae urns stria ge ura FL 22. cargat wha oat wary at ott get sirin srenfan at aequ 23.0 apr nent, wa yer a arfien fore ee ome 5 Oh start ye ora FH aa. Tan, art Bre war fers wea Fare win fey A are FT mit ania, weqisait gwesd 1 DEPARTMENT OF LAW, JUSTICE AND LEGISLATIVE AFFAIRS Delhi. the 27th July, 2001 No, F,14 (18)/LA-2001/S46.—The following Act of Legislative Assembofl tyh e National Capital Territory of Delhi received the assent of the Licutenant Gavemor, Delhi on the 20th July. 200 | and is hereby published for generat formation — THE DELHI LUXURIES TAX ON COMMODITIES ACT, 2001 (Delhi Act No. 9 of 2001) (As passed by the Legislative Assembly of the National Capital Territory of Delhi on the 9th April. 2001) AN ACT ain commoditics and for matters, connected Io provide for the imposition and collection of luxurics tax on ce apital Territory of Delhi therewith and incidental thereto in the National Re it cnacted by the Legislative Assembly of the National Capital Territaryof Dethi in the Fifty-second Year of the Republic of india as Follows CHAPTRER-I PRELIMINARY 1. Short title, extent and commencement.—(1) This Act may be called the Delhi Luxuries Tas on CommoditieAsct , 2001 (2) Irextends to the whole of the National Capital Territory of Delhi (i) Itehall come into force on sich date as the Government may. hy notification in the Official Gazerte appoint 2, Definitions (1) In this Act. unicss the context othenvise requires. — (a) “Commissioner nicans the Commi: ner of sales 1x appointed under sub: section (|) of section 9 a the Delhi Sales Tax 1975 (43 of 1975). (hy Delhi” preans the National Capital Territory of Delhi te) “Delhi Sales Tas Act” meathne Dselh i Sales Tax Act, 1975 (47 of 1975) td) Government” me nsthe Gevernment of the National Cy ital Territen of Delhi and includes Viewlenany Gov crnor (ey “Lientenant’’ Gavernar means the Lieutenant Governoro f the Satinnal Capital Perritory af Delhi anponstec hy the Pregiclent under article 239AA of the Constitution, (fy “lusurics” means the commodities as specified in the Schedule. (2) “person” includes any company or association or body of individuals, whelhier incorporated or not. a Hinds undivided famity. a irm, a local authority, the Central Govenmment, the Government of any Stile or Union territory (h) “prescribed” means prescribed by the niles made under this Act (i) °Schednie’ means the Schedule appended to this Act. (i) “stockist” means a person who has, in customary course ef business. 1 his possess on of, or control aver pw ra n c k a o c f c o l u u n x t u ri o e r s , on wh a e c t c h o e u r n t wm of n o i th f e a r c s t , u red f , r am m ad an e y or p la p roc s e ou s t s s : i de hy Del h h i i m . in for P e l s bi t , o ckin a g r , bro v n en g d i i ng. 3. hin s up in p t l e y i D n e g l hi, o r c d i i th s e t r r ib a u n t t i ne such Iusurics in Delhi (k) “Stock of tuxnri es ” means the quantity of l nsuries being the own stock of the jockis! or stocks cutered it the records 01 accounoft tsh e stackist or the quanof tInixurtiesy th e stackist receives or procures. duringany scar for stocking, vending. distributing or supplyitnog a wholesaler, intermediary. retailer or any person ay means the tay on lnsuries payable under this Act Ce DELHI GAZETTE : EXTRAORDINARY y (a) “Lurnover of stock of luxuries” in relation to a sto ist, in respeet of any year or pact thereof. means the aggregate of Hie values of stock of luxuries; (u) “value of stock of luxuries” mean (i) respect ofa stockist, being a manufacturer of any of the luxuries, the value of such luxuries calculated at ihe ex-factory price al the Gine of receipt or entry thereof in his stock: (ii). i respect of any other stockist, the value of such luxuries calculated at the price thereof as per the bill, invoice orconsigniuent note or other docuofm leike nnatture . of any person within Deolr toutusid e Delhi. from whom such Jusuries ure recerved: (iil) ur respecotf any: stockist mentioned in sub-cliuses (i) and (ii), the value of stock of lusuries shall include. (A) excise duty. countervailing duty paid or payable on such luxuries by a manufacturer or importer thereol, asthe case may be (By transport charges. insurance charges, packing charges. forwarding and handling charges, any. for carrying such lusuries (a any premises, gadown, warehouse or any ether place of the stockist in Delhi Provided that where tke purchase invoice or’bill is not produced or when the invoice or bill produced is reasol Jy believed to be false orif, the luxuries are vequired of obtained otherwise than by way of purchise, the value of woods shall be the value at which the luxuries of like kind or quality are sold or are capable of being sold in the open nuarket (oy Year” means the year conutiencinogn the first day of April (2) All words and expressions used in this Act, but not defined herbuet diefinned in the Dethi Sates ‘Tax Act shall have the uicanings assigned to them in that Act CHAPPER-U INCIDENCE AND LEVY OF TAX 3. Incidence and levy of tax—(1) There Ibe levied and collected a tax on the turnover of stock of luxuries sit such rate, not exceeding fitly per cent, as the Government may, by notification in the official Gazette, Fix iu this behalf and different rates nay be Hixed for di ff erent class or class: of Luxuries, (2) The tay levioble under this Act shall be paid by registered stockist ora stockist liable lo get himsell registered, mider this Act (3) Notwithstanding anything contained in sub-section (1), but subject Lo the production of prool ais may be prescribed, no tay shall be leviable on te valofu steoc k of luxuries, — (i) which ave dispatched to any place outside Delhi: (iy on whieh tay under this Act has been paid, d 4. Burden of prouf.—Fer the purpose of levy and iss e ssiment of Lax, it shall be presumed that ey y revistere Mackist or every stuckist Hable to get himself registered und er this Act whose pkice of businessi situate within Delhi ts u Hable tw pas Gis an the value of all the stock of luxuries as are deal with by him and the burden of proving that any Uiiisaction of such stockist in any of the luxuries is not liable to tax shatl lic an such stockist S. Power of Government to exempt or reduce tia. —-The Government may, by notification in the olficial Guaetle. subject to such conditions and restricuionass Wituy specily, exenmprar reduce the bis payable under this Acti respect al any chiss of luxuries ur stockists. CHAPTER-HE REGISTRATION, RETURNS, PAYMENT VAX AND MAINTENA SCE OF ACCOUNTS @. Registration of Dealers. — (1) Every stockist lable to pay tis under this Act shall yi himsell repistered duder this Act. in such manner and within such period as may be prescribed: Provided that the stockist who are already registered under the Dethi Sales Tus Act, on furnishing such information us May be prescribed, shall be deemed to be registered under this Act as well, 23GB ou0- 2 ho DELHI GAZETTE ; EXTRAORDINARY [Parr [V- d s r e t e o l l c a u k y i m s e s t d . af p h w 7 a . i h y s a m R e e t n m t a u t y u m s ’ r o n v s b i e n e , r t o r h f e e p q u a m i s y t r a m o e n c e d n k n e s t s r o by t a o o n f d s d u o t c a i h x n b y t d h a a e t n t h d e e s f o C r i a o m n n t d m e a m r s f i e o s s m t s a s . u y c — i h . o b n e a u ( e 1 t p ) rb h r y o e r E s i v n c t o e r y t r i i y b ¢ e a e d n s d t s o e m c r k v i l e s a d k t e i p n T a eg t y h i m e s e t n e p t r r e e d s o c f r u i t n b a d e x e d r d u m c a t h n i a s n n e d Ac , i t n S t h e a a r n l e d l s t f o u a v r c e n c r i r y s s u h o e t d s h u e c o r h n t I t t h a r h e x e e as p d G n a u r o y e y v m e e f r o n r ( r n t 2 o ) m m t e he n o f h t E i R v s m e e n r ( s e y r e h u e r n a v d s a r e e u m e r r g o y i u B s a n t t h o n t e i r k s r e t d o h A f e c t I s n t R o d e a c i s k c a e i c , s r o t v r e d f i a u n r n B d n g a i n s e h k v t , o e r o a s f u l c o h I n n g t d o i r c a e w k i i t t s o u t r h m s i r t n e he q a s u n u d i r c r e h e t s d u h o m a t l s t h l , o , e r f a w u m r h T n a e e i r n c s c e n h i e p r t s r e u t c f a u h s r r o n m m s p a a y y s u u m n i d e b c e h e n r t p tr s r e e u i a s s b s c - u r m s r i e a y b c d e t e d i o , r o n i t n t h t h e o ( e 1 ) b a f a u s n l h k G l a . o l l a v m e s o r p h u a n o y n m w t e i n i n n t g t o o f d t e he f au t l a t x d i u n e (3 m 1 a or k i T p n h a g e y ab t i l h n e e t , e r p e a s a t y l , m o n e g n in t w a i d o t d f h i t t i a h o i x n s a r t s o e s t e t u s h m s e e s d t a u x o n r d d e u r r c e , - s a s u s h b s a - e l s l s e s c e b t d e i o p u n a n y d a e (1 b r ) l e a t h n i d a s t A w t c h w t e o , r e p f e t r r h o e m c ent t s h t e o p c e k d r i a s t t e m o o n d f e t f h a s i u u l f c t h s t h d e o e r f s a t u is o l c t d k i e s e t m e f d ai ls to to b p e a y in r wa e i a c l a i t z e a d t ion ( 4) of an I y n ter a e m st o un at t th o e f r (a a x t e r a e s m a p i r n o s v id s e t d a yed in b s y u b- t s he e ct o i r o d n e r o (3 f ) a s n ha y l l co a u l r s t o o b r e a p u a t y h a or b i l t e y f a or n d th s e u c p h e ri o o r d d er d u i r s in s g u bs w e h q i u c e h n tl t y h e (5) The interest payable under this section shall be deemed to be tay due under this Act . s l r C y a h e c o n a a l l m r l u m m i s f h s r a s o v p m e i a R o i . d n t t h h e e e w r A i s t e a s n h u s d i e t h n h s a o l s o r l f m i t h t e e t y m n h a e t k p : . t r o y e — e s ( a m c 1 r a r k ) i e S b t u o e m a d i r w n W i h a h p t i r e e h c r y r h m i e e o a t d a t l , i h s l c e s a t e l h r s t e e h s e t m a s u e t d r m o n j e s c t u t k s i u t s p m w t m e s i r e t t n s a h t h d i o a u s n n l c l t a a s f b n o r e d r e w t q e d h i u i e n l e i c r i i m a n y n s a e e g k a d r i i n n t t t h g h e o e r a e v h s e s p a t u r v c e e h b s t e h e e a b n t a n e c e s e n m f u i u m g o m a h m f s i t a s s r t e h h y s b e e e s d e s d d a t u o a s e n c s i d k n e i f s s o r s t t r e a m s x b e p e w n e d l i c t u t a t c h t i e t a o n h d f c e c t o a P h C r e a o d p y i e m m n v r m e g e i i a o n r s d t s t o a o i o n f o f d n su o e t t c n h r h h e e e N s 1 i f 0 i h a e y l a r e l h c d l e d p u a o p s e r r e r d r o n c v d o e e ( u t n c 2 c h s ) o e t e i r h r d d e e d e N i r s o n s t t t g o t h o w e c r i i k t t e i t o s n h t e a s s n c u t y e c a a h s n s n e d o a v r i t r i n e i y d c g t e e o u n r m c a r e n e e y q x t u p o p a h i n i e d i r d i n i w w n g e h g n i i t c c h h o i t n m t t t o , t h a h h e i e e o n n pi n e s s e a d u t r r o ni e c d o k i a n i d t t s e h t s a u t p b t r M o - e t a s h s y b e e c e c r t i s r s i t b e p o o e l e c n y d c k , i i f s i ( n t i 1 t e ) h s , d e u h a p w s C p t o h o h r e n m e t r o m t t e i i h s n o u f e s n i r t d o t o o e h r n e r a e s t n r t r t o e a , t e t i n u d e r s d n i f r hi e h h a s e i t n s u d o m i f s t f t u i o n r h c o n a t e s s o a v t s a e i b a n r s e t d f e i y s n o f t f a i t e h f s d e p u t r r o C o w n c d i o k i t u s m h c h m o e e f i d t s h h o s e i r a v i n u r o d c r e n i a t e u e u s t s m r . h e e the cd of P ro th v e i d v e e d a r th t a o i t w n h o i ch no ti t c he e r u o n i d n e m r p th e i r s t a i s n u s b , - section shall be served an the stockist fier the expiry of wo vers from al the ev ( i ) d enc O e n w t h he i c d h a te m ay sp ec b i e f i p ed r od i u n ce t d he . no a t s i s c e e s , s or t he a s a s m o o o u n n t a s o m f a y t ax be d t u h c e re f a r f o i m e r, t he th s e t oc C k o i m et m issioner shall, after considering: assess In ( t 4 he ) b H e a s t t s o t f o ck hi i s s t jn fa d i g ls m e i n o t co t m h p e l y a mo w u i n th t o t f h e ta t x e d r ue om f s f a r n a y n n h o i t m i ce issued under sih-section (2) the Commissioner shalt a F s s e p s c e e o ci s v f s e i e r e d y d o ( o 5 n f t 1 h e i j r a h c x W e , i n h , e b a r a s p e i t p s h e e a i l o n f t u a a t m n h s o d e s v e e s r s r a e s i v d m i s e o i f n r o t e n s t t u a s m u c h n k a d l a e l n o r d f m l s u t u n t h x e b a u - t r s i p i e s r e c o s t v . m i i u o s s d i n a e o n c n d l s ( a i 1) r s o e f d 1 a 0 p th p b i l s y g y u b t A - h c s t e t o e c s s t r t u i e c o l o l c a i n k t i i s d n t ( g e 4 ) e m i t n o e is d h a i s n s s o t a e r s s e s s t c m e i o e s n n n s , t c m , l e u n s d t ha e r l d e l - a b s w e s i t e d h s i e s n m e e m n e t t h d e p t t o a i m y e h m . a e v n e t if b a e a n e n v n d ts liable ( to 6 ) pa [ y up t o ax n u m n f d o e r r ma t t h i is o n Act w hi i c n h re h s a p s ec c t a me of i a n n t y o h p i e s r io p d o . s ses h s a i s o n. fail t e h d e C ta o ger m h m ims i elf s iss r e s g ai i t s i t so e f r ie e nd d teh u a n t d r e a r n y se s c t t o i c o k n i st / . wh th o e Commissioner shall proceed in such manner asm: y be prescribed to assess 1 the best of his judgment the amount of tay due front the stockist in respeet of such period and all subsequent periods and in makiny sich assessment shill give the s w i t i s o t s c h e k x o i s u s e t t d . a r e a r r a e s s a i o s m n o a n b a l n b o e t l e e c x a o u c p s e e p e . o d r i t n u J g i n r i e t c t y t w ic t a e h f a t b t e ha i t t n h e g am s h t o e o u a c r n k d i t , s t an s d h all t he pa C v o m b m y i s w s a i v o ne o r f pe m n a a y l , ty, i f h i e n a is ddit i i i o s n f ied t o t t h h a e t a th m e o u d n e t fa ul o t f t w h a e s : tax id s e o (7) No assessment under the provision of sub-section (6) shall be made after the expiry of six vears from (he end ofthe year respect of which or part of which the tay is assessed the Comm % i , ssi R o es n e r h e a s s sm r e eq n t , wn to “ (1 b ) e li W e h v e e re th al a ft h e e r a wh s o t l o e c ki or s t an ha y s p h ar e t e n o f a t s h s e e s t se i d m a u v nd e e ra r f s a e c s t t i o o c n k is 8 t fo i r n r a e n s y p v ea “| r of or a ny p art p er t i h o e d r ea h t a , s Paws LV] DELHI GAZETTE : EXTRAORDINARY iW We escaped assessment to tax or has been under-assessed or has been assessed at a dower rate thin dhe rate it which it is der assessable, the Commissioner inay— uch (it) within six years from the date of final order of assessment, i a case where the stockist has concealed, fon omitted or failed to disclose fully the iculars of such turnover, and (b) within four years from the date of the final order of assessment, in any other cuse, serve a notice on the mo istand after giving the stockist an opportunity of being heard and making such inquiry us he considers tof ry, proceed to dete r mine to the-best of his judgment, the amount of tax due from Une stockist in vent respect of such turnover, and the provisions of this Act shall, so far as may be, apply accordingly ‘ing (2) No order of assesstient. reassessment or recomputation shall be made under sub-section (1). after-— pay (a) the expiry of six years or, as the case may be, four years from the date of fina! order of sissessiment as cin specified in sub-section (1); of ‘ (b) the expiry of one year from the date of service of notice under sub-section( |}. whichever is later the utly 1. Accounts —Every registered stockist or every stockist Hable to get huusell registered under tlus Act shall nitintain and keep at ty plac e of bus i ness, a tue account relating Wy tis business ia such muuier and Forni as taty be prescribed uch CHAPTER—IV ithe one ENTRY, INSPECTION, SEARCH, SEIZURE, SEALING AND ANTI-EVASION PROVISIONS onel 11. Inspection, search and seizofu acrcoeunt s and goods. —The provisions of the Dethi Sal Acland the the niles framed thereunder regarding inspection, seurcl ad seizure shall mrtatis nuetandis apply to this Act 12. Offences and penalties —(1) Where any persou— Gu) liable to be registered uuder this Act tiils to register hinisctl, ries, ase (b) Hable ty file the retum, fails to file return or pay the lax due accordiny to such return with it thie ine oner stipulated together with interest accrued thereon, if any. oF cuowinuly prepareosr produces tsi accounts. revisters or documents or furnishes false return in relatiod to his business or makes a false disclosure os ayverient in any statement: required to be recorded or in any declaration required to be filed under this Act or rom the rules framed thereunder: sing (c) intentionally avoids or evades or cone as tax or deliberately cougeals lis tumover or tax Hability ii any manacr, shall (d) deliberately disregaa rnodtisce of demand or fails to pay the amount in temis of any noueeo f denend can! 4 period of six months has lapsed since the receipt of the notice of demand by hiv wuiy (ec) fulsto maintain accounts ii the manner as required under section (0 of this Act beet (0) aids or abets any pers ni ii (hte commission of any such offence us aforesaid cand he shall be punishable with simple imprisonment fora term which miiy extend to six months or with fie which oy estend to fwenty thousiud rupees or with boul who Explanati—oAnu offeuce under ckiuse(d) of us sub-section shall be deemed Wy bea continuing offences the Vay ati! fall payment is made we the (2) Where anoffence under this secbon is commiwtithe d regard to 1 business, every person, who ois responsibly nade lor the Conduct of the business ot the Hime wher the offence was committed or who was answerable for ile: 11 lapse insuty 1x 80 manner by his action or omission, shall be liable to be proceeded a us ! und punished under Uns sec tion (3) Without prejudice tu the provisions contained in sub-section (2), where an offence under this section is wend couimited by a firm ora company and it is found that the offence has been committed with te consent ue connivance of orisiltributablteo any neglect on the part of any parwoef trhe firm or Chairman, Managing Director or Directofo trhe creat, company, such partner, Chainnai, Managing Director or Director shall be personally liable 10 be proceeded against and dhas punished under this section 12 DELHI GAZETTE ; EXTRAORDINARY [Parr lV (4) Any proceeding under this Act including the proceofe adssiessnmegnt . reassessment. rectification or recovery other than the proceeding for imposi t ion of penalty, shall be carried on without prejudicteo any prosecution under this section (3) Ia dealer fails without reasonable cause to comply with any of the provisions of this Act or {he niles frimed thereunder, shall. ifno other penalty is provided under this Act for such contravention ar failure, be Hiable to impositioonf penalty, not fess than five thonsand nipees and not exceeding fifteen per cent of the value of goods, whichever is less. and where such contravention or failure is continuing one. to a further penalty not excceding five hundred nipees far cach day of default during the period of the continuance of the contravention or failure: Provided that no such penalty shall be imposed without affording the dealer an opportunity of being heard (6) Notwithstanding anything to the contrary contained in the Code of Criminal Procedure. 1973 (2 of 1974), all offences defined in sub-section (1) shall be cognizable and bailable (7) No court shall take cognizance of any offence punishable under this Act or the niles framed thereunder except with the previons sanction of the Commissioner. and no court inferiotro that of a Metropolitan Magistrate shall try any such offence. CHAPTER V pre CERTAIN PROVISIONS OF THE DELUT SALES TAX ACT APPLICABLE 13, Authorities under the Delhi Sales Tax Act empowered fo 4 SOS, Sete. tax under this Act Subjecl to the other provisioof nthsi s Act and the niles framed thereunder, the authorities for the time being empowered Io assess. re-ssess. collect and enforce payment of any tay, interest and penalty under the Dethi Sales Tax Act, shall ss reassess. collect and enforce payment of tay. including any interes t or penalty pavable by a dealer under this Act is iPthe tay or interest or penalty payable by sucha dealer under this Act isa tax. interest or penalty payable under the Delhi Pax Act and far this pmose they may exercise all or any of the powers they have under the Delhi Sales Tax Actand the rules framed thereunder and the provisions of the Delhi Sales Tax Act and the nutes framed therenmder relating to rolurmns. assessment, notice. rectification, collection, registration, liability of any firm or Hindwiundivided fails to pas Jay in the event of the dissolution of such firny or parti t ion of such family special mode of recovery of tax. appeals revision, references. refinds. fines. penalties. charging or payment of interest, and the trealment af documents fumished bs a dealer as confidential. re-assessment of escaped turnover, recovery of tax, maintenance of accounts, inspection search and seizure, liability in representative character, references of cases 1 the High Court of Dethi. componnding of offences and other miscellaneous matter shall mvtatis wnittandis apply accordingly Explanation,—All the provisions of the Delhi Sales Tay Act regarding proceedings under the said Act. in se Tar asthe same are not inconsistent with the provisions of this Act shall apply mutatis utandis jo he proceeding, under His Net CHAPTER VI MISCELLANEOUS AND RUT ervants.—All Officers and servants appointed 14. Officers and servants appointed under this Act to he public 1 onder this Act shall he deemed to be public servants within the meaning of section 21 of the Indian Penal Code | 1S of TROO) Bar of suits in civil court No suit shall be brought in any civil cour fo set aside or modify any assessment made orany order passed under this Act or the niles framed thereunder and no prosecution, suit or other proceeds: shall lic auainst the Government or any officer of the Government for anything in good faith door ninteend ed to he done nader this Act or the miles framed therennder 16. Delegation of Commissianer’s power.—Subjcct to such restriciions and conditionass may be prescribed the Commissioner may. bv order in writing, delezate any of his powers, fimetions and duties under this Act except tat hinder sub-section (7) of section 12 10 anv officer not below the rink ol an Assistant Sales Tax Officer 17. Pawer te amend Schedule,—The Goverment may. by notification in the official Gazette. add to, er ony ham oerathenvise amend the Schedule and therenpon the Schedule shall be deemed to be amended wccording!s IS. Power fa make niles—-(1) The Government may. by notification in the official Gazette and subicet te he condition of previons publication, f r ame niles for carrving ont the purposes of this Act. IV] DELHI GAZETTE : EXTRAORDINARY 13 cawery/ Provided that if the Government is satisfied that circunistances exist which render it necessary to take immediate fertnis action. iimay dispense with previous publication of any rules to be framed under this section (2) I particular and without prejudice to the generality of the foregoing power. such rules may provide for-— framed (a) all matters expressly required or allowed by this Act to be prescribed: ition of (b) procedure Sor registration of stockists: “ss. and ich day (c) compelling the submission of returns, production of documents, catorcing the allendance of persons and examining them on oath. ad id) generally, regulating the procedure to be followed. and Ure norms to be adopted tn proceedings under this 7A) all Act. (ey) ane other matter including levy of fees for which there is no provision or no sufficient provision in tis Act sunder, and for which provision is, in the opinion of the Government, necessary for giving effect to he purposes of te shall this Act (G3) tn framing any rules, the Government may direct that fora breach thereot, the Commissioner may, tn the prescribed manner, impose a penalty vot exceeding twenty five thousand rupees and when the breach is Continuing one. a penalty not exceeding five hundred rupees may be imposed for every day of default during the continuance of such breach ACL (4) Every rule framed under this Act shall be laid, as soon as may be alter iis traned. betore the Legislative owered Assembly of Delhi while it is in s e s sion fora total period of thirty days which may be comprised it one session or in two v. shall s Actas o s r e ss m i o o r n e a s f u o c r es c a e id, i ve th s e e ss L i e o g n i s s , l at a i n v d e if A , s b s e e f m or b e l y the a gr e e x e p s ir y in o f m t a h k e i ng s ess a i n o y n m i o m d m i e fi d c i a a t t i e o l n y i f n ol th l e o wi ru n l g e o U r t e th s e e ss L i e v g n i sl oF a ti t v he e s A u s c s ce e s m s b i l v y e we Delhi awrees that such rule should not be framed, the rule shall thereafter have effect only tn such modified form or be of no Actand elfect: as the case may be: so, however, that any such modification or annulment shall be without prejudice to the y alidity TU lo of anything previously done or omitted to be done under that rule » to pay ippeals. 1Y, Power tu remove difficulties. —-(1) Hany difficulty os iu giving effect to the provisions of this Act the rushed Government may. by order in the Official Gazette, make such provisions not inconsistent with the provisions of this Act yecuion. ay appear to it lo be necessary of expedient for removing the difficulty: idiny of Provided that no such order shall be made after the expiry ofa period of Ovo years Trond Hie ConuieHeenicnt ol Unis Act wi SO Fat (2) Every order made under this section shall as soon as may be after itis made, be ud betery the Legisiaus ider this Assembly of Delhi Schedule [See clauses (1) and (i) of sub-section (1) of Section 2 and Section 17] spoiled Sr No Name of the commodity ie. soo ! Cigarettes: 2 Pan ine sala, perfumed or treated othenvise, of any fori or description sU as HECHT : Sthoking mixtures for pipes and cigarettes hall ne under 4 Tobacco and tobacco products (excluding bidi) not specilically mentoned ia tis Schedule AE wbas0 items used in rural-vaditional smoking equipments shall be exempted trom tix ssertbed. 5) Vestiles and fabrics (excluding khadi) ex reding the pri anpe up towhich the excuiption is whut ed cept that under Section 5 u Automobiles and all vehicles above capacity of P300.CC , EEL Watcl ceeding the pace tanye up to which he exceiplion ts wrunted under Seettud 9 x Hote Theaters seb to the ” Allluxury Televisions \4 DELHI GAZETTE : EXTRAORDINARY ( [ean ry 1a Fountain Pens exceeding the price range up to which the exemption is granted tinder Section * 11 Furmiture exceeding the price range up to which the exemption is granted under Section S 12 Readymade Garments exceeding the price range up ta which the exemption is granted under Section Crystal items exceeding the price range up to which the exemption is granted ider Section § id Perfumes exceeding the price range up to which the exemption is granted under Section $ 1s Air Conditioners 16 Indian made foreign liquor 7 Cosmetics, toilet goods including hair dyes, oil. soaps, shampoos exceeding the price range up to hi exemption is granted under Section 5 Is Music systems exceeding the price range up ta w hich exemption is granted under Section 5 i] Bath room fittings and ceramic tiles exceeding the price range up to which exemption has been grant under Section 5 20 Attomobile accessories exceeding the price range up to which exemption has been granted unc Section 5 al Refrigerators, automatic washing machincs exceeding the price range up to which exemption has he granted under Section 5 22 All items imported under the WTO list excluding medicines. 23 Ivory articles exceeding the price range up to which exemption has been granted under Section 5 24 All arms ammunitions and accessories excluding for defence. para-military and police purposes ate THY. 14( 24 ) Aart wrd-2001/559.—searrwe, free FT fears 20 Were, 2001 A fae apat are We UST AR fect fauna an gro ifte Pres afer aren Se gel erie fem rat Bs — free aareal (facia warensid A) fea star afar, 2001 (fees afrfra wen: 1, 2001) Cardia cart aa fase a fare a EMT feate 3 atta, 2001 Fl wn uifra) igen cesar oor ara fewelt Y (Pair earvaisti 4) arorematad fea a iran % for, we arfsrfaeny miu Somes Se 37a A wea cereal es aa feet a fea arn es wa 33 afer Fen” 1 fara are ait ord. — (1) 3a afar areal (fears terrae Yo) ra tan afta cS ant (2) 7m WERAPTL ert! 9, furan, ra ae ed A avn opifara 7 FI, Ta TH FT aatafre A can) oneren areata meri fees yf cor orfufirm, 1954 | 1954 12) 8 wen Popes fees ot (7a) rar airmaA nar!ev t mt5 Se apim frp vibra a 2, on) feeet' 3 arerd qrera vara 19 aa free FF, (1) (ae! Wows, atrg, ary wT fea cca eid fat ofrene ated 7% fas) sae ey TT iio fafahee tan a ea fant Slate era&f aies o T HTN arava ara arett fers fairy eer gat) AT TT aqme me, BA vaepf entire Shr te ete wnficer ar oH As Fee Preaferfern fies et ehh C1) sere pat Be wea A apna ers nl Aon fel Fe eg Fa Peo Rataiics “rd wen wren oferta site farsaate onfiafirry, 1992 (1992 F115) % anes renting CaS. ate, (FT) GT ASyi six warm fahradt a aia enfte ae7-7a, ata feet te) Tea WI es TS TT