Chapter VI MISCELLANEOUS

(1) The amount of any tax, interest, penalty or other amount due under any provision of this Act shall, without prejudice to any other mode of recovery available to the Government under any other law for the time being in force, be recoverable as arrears of land revenue. (2) If the tax, interest, penalty or other amount due has not been deposited within the specified time, a recovery certificate to the Collector for recovery of the same shall be issued in such manner as may be prescribed. (3) For the purposes of recovery of any amount recoverable as arrears of land revenue under this Act, the provisions of the Delhi Land Reforms Act, 1954 (Delhi Act 8 of 1954), as to the recovery of arrears of land revenue shall, notwithstanding anything contained in that Act or in any other enactment, be deemed to be in force throughout Delhi and the provisions of the Revenue Recovery Act, 1890 (1 of 1890) shall have effect accordingly. (4) For the purposes of recovery of any amount recoverable as arrear of land revenue under this Act,— (a) the Deputy Entertainment Tax and Betting Tax Commissioner shall have and exercise all the powers and perform all the duties of the Deputy Commissioner under the Delhi Land Reforms Act, 1954 (Delhi Act 8 of 1954); (b) the Entertainment Tax Officer and Additional Entertainment Tax Officer shall have and exercise all the powers and perform all the duties of the Revenue Assistant under the Delhi Land Reforms Act, 1954 (Delhi Act 8 of 1954); (c) the Assistant Entertainment Tax Officer shall have and exercise all the powers and perform all the duties of Tehsildar under the Delhi Land Reforms Act, 1954 (Delhi Act 8 of 1954).

(1) Notwithstanding anything contained in any law or contract to the contrary, the Commissioner may, at any time or from time to time, by notice in writing, a copy of which shall be forwarded to the person at his last known address, require,— (a) any person from whom any amount of money is due, or may become due, to the person (in this section called "the taxpayer") liable to pay tax, interest, penalty or any amount due under this Act; or (b) any person who holds or may subsequently hold money for or on account of the taxpayer, to pay to the Commissioner, either forthwith upon the money becoming due or being held so much of the money as is sufficient to pay the amount due by the taxpayer in respect of the arrears of tax, interest, penalty or any other amount under this Act, or the whole of the money when it is equal to or less than that amount. (2) The Commissioner may amend or revoke any such notice or extend the time for making any payment in pursuance of the notice.

If any proprietor fails to pay tax due as required under the provisions of this Act, or the rules made thereunder, he shall, in addition to tax (including any penalty) due, be liable to pay simple interest on the amount so due at one and a half per cent per month from the date immediately following the last date for payment of tax for a period of one month, and at two per cent per month thereafter so long as he continues to make default in such payment.

No action shall lie against the Government or any of its officers or servant for any act done or purporting to be done in good faith under this Act or the rules made thereunder.

The Commissioner may suo moto or on the application of a party to a reference call for and examine the record of any proceeding under this Act pending before, or disposed of by, any officer subordinate to him, and, if he is of opinion that the proceedings taken or order made should be modified, annulled, reversed or revised, he may pass such order thereon as he may deem fit: PROVIDED that the Commissioner shall not under this section pass an order modifying, annulling, reversing or revising any proceeding or order of a subordinate officer and affecting the proprietor without giving such proprietor an opportunity of being heard.

(1) The Commissioner, or any person appointed under sub-section (2) of section 3 may, at any time within one year from the date of any order passed by the Commissioner or by that person, as the case may be, on his own motion rectify any mistake apparent from the record, and shall within a like period, rectify any such mistake which has been brought to his notice by any person affected by such order: PROVIDED that no such rectification shall be made, if it has the effect of enhancing the tax or reducing the amount of refund, unless the Commissioner or the person appointed under sub-section (2) of section 3 to assist him, as the case maybe, has given notice in writing to the person likely to be affected by the order, of his intention to do so and has allowed such person a reasonable opportunity of being heard. (2) Save as provided and subject to such rules as may be prescribed, any assessment made or order passed under this Act or the rules made thereunder by any person appointed under section 3 or by the appellate authority may be reviewed by such person or appellate authority, as the case maybe, suo moto or upon an application made in that behalf: PROVIDED that if any order passed is likely to affect any person adversely, such person shall be given a reasonable opportunity of being heard.

(1) The United Provinces Entertainments and Betting Tax Act, 1937 as extended to the National Capital Territory of Delhi is hereby repealed. (2) Repeal of the Act referred to in sub-section (1) shall not affect any liability of any tax incurred before the date of such repeal, and proceedings pending on the said date before any competent authority or court and all proceedings instituted after the commencement, of this Act and relating to any such liability as aforesaid shall be continued and disposed of, or instituted or disposed of, as the case may be, as if this Act has not been passed: PROVIDED that all rules made, notifications published, powers conferred and other things done or purported to have been done under the said Act and in force on the commencement of this Act shall, so far as they are not inconsistent with the provisions of this Act, be deemed to have been made, published, conferred or done under this Act.

(1) The Government may make rules for carrying out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide, for— (a) collection of tax and payment thereof in the Government account by the proprietor; (b) prescription of conditions and manner of payment of compounded tax to the Government in relation to a hotel or restaurant providing video cable service and the manner of collection or realisation of such tax; (c) procedure for giving prior information to the Commissioner for holding entertainment on which tax is leviable and for obtaining permission for holding entertainment by the proprietor of cable television network or direct-to-home (DTH) or video cinema hall; (d) prescription of condition regarding manner of payment of tax under section 6; (da) prescribing the manner of payment of entertainment tax to the Government in respect of entertainments described in section 7; (e) procedure for furnishing security for holding an entertainment, the manner and conditions under which the security can be forfeited or the manner in which appeal can be filed against the order of forfeiture of the security; (f) making of rules subject to which exemption under sub-section (4) of section 14 may be granted and prescribing the manner of furnishing documents and record of such exempted entertainments to the Commissioner; (g) prescription of form for submission of return under clause (b) of sub-section (1) of section 15 and the manner in which appeals may be filed against orders passed under sub-sections (1), (2) and (3) of said section; (h) prescribing manner under sub-section (2) of section 16 to sell, re-sell or purchase ticket for admission to a cinematograph exhibition; (i) making rules for inspecting and searching places of entertainment, etc. under section 17; (j) prescribing the manner of preferring appeal under sub-section (4) of section 18; (k) prescription of percentage of totalizator tax payable to the Government, the manner of collection such tax, forms for keeping accounts by stewards, intervals at which, and the manner in which accounts to be forwarded to the Commissioner under section 19; (l) prescription of form, manner and licence fee for obtaining book-makers licence; (m) prescription of rate of betting tax payable to Government and intervals of collection of such tax in case of credit bets; (n) prescribing the manner of keeping accounts by licensed book-makers, form and manner in which return to be filed and procedure and intervals for making over betting tax to Government; (o) prescribing the manner of preferring appeal under sub-section (3) of section 24 against an order of revocation or suspension of book-maker's licence; (p) prescription of manner in which recovery certificate to collector to be issued under sub-section (2) of section 39; (q) making rules for reviewing assessment made or orders passed under this Act or the rules made thereunder as referred to in sub-section (2) of section 43; (44a) prescribing the conditions for conducting special audit under section 45A; (r) any other matter which is required to be, or may be, prescribed. (3) Every rules made under this Act shall be laid, as soon as may be after it is made, before the House of Legislative Assembly of the National Capital Territory of Delhi while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, the house agrees in making any modification in the rule or the House agrees that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.

The Commissioner shall have the power to issue from time to time directions, not inconsistent with the provisions of this Act or rules made thereunder, to proprietors of entertainments, licensed book-makers and stewards of a race club for carrying out the purposes of this Act.

(1) If any difficulty arises in giving effect to the provisions of this Act, the Government may, by general or special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act as appear to it to be necessary or expedient for the removal of the difficulty : PROVIDED that no such order shall be made after the expiration of one year from the commencement of this Act. (2) Every order made under sub-section (1) shall be laid, as soon as may be after it is made, before the House of the Legislative Assembly of the National Capital Territory of Delhi while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, the house agrees in making any modification in the order or the House agrees that the order should not be made, the order shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that order.