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2a. wa, 37H wr fer mE fT wi fe Sr Ae Rw Ain, mei amin, ney sin win DEPARTMENT OF LAW. JUSTICE AND LEGISLATIVE AFFAIRS Delhi. the 27th July, 2001 g Na. F.14 (18)/1L.A-2001/546.—The following Act of Legislative Assembly of the National Capital Territory of Delhi received the assent of the Licutenant Governor, Delhi on the 20th July. 200] and is hereby published for pensral mformation THE DELHI LUXURIES TAX ON COMMODITIES ACT. 2001 (Delhi Act No. 9 of 2001) . (As passed by 1he Legislative Assembly of the National Capital Territory of Delhi on the 9th April. 20011 AN ACT 10 provide for the imposition and collection of luxnrics tax on certain commodities and for matters, connected therewith and incidental thereto in the National Capital Territory of Delt Re it enacted by the Legislative Assembly of the National Capital Territorvaf Delhi in the Fifty-sccond Year of the Republic of India as Follows CHAPTER-T PRELIMINARY 1. Short title, extent and commencement —(1) This Act may be called the Delhi Lisuries Tay an Commodities Act. 2001

1. (2) extends fo the whole of the National Capital Territory of Delhi (51 1 ehall come into force on gach date as the Government may. by ratification in the Official Guzen appoint 2. Definitions -—(1) In this Act, unicss the context athenvise requires. —
   • (a) “Commissioner means the Commissioner of sales tx appointed under sub-section (1) of section 9 af the Delhi Sales Tax Aci. 1975 (43 of 1975); vi “Delhi” means the National Capital Territory of Delhi, 1) “Delhi Sales Tax Act” means the Delhi Sales Tax Act, 1975 (47 of 1975) (dy Government” mesmsthe Government af the National Capital Territory af Dethi and includes Lerienam Cam como. (oy “Lientenant”” Governor means the Licitenant Governor of the National Capital Termitory al Delhi anpomied In the President under article 239A A af the Constitution; (fy Tusuries” means the commaoditics as specified in the Schadnle. (2 “person” includes any company or association or body of individials, whether incorporated or nota Hindi andivided Family. a firm, a local muhority, the Central Govemment, (he Govemieni af any Ste or Union fermion
   • (Ih) “prescribed” means prescribed by the rules mide under this Act (11 “Schednic” means the Schedule appended to this Act. (jt “stockist” means 4 parson who has, in customan course of business. in his possession of, or control aver 1ack of Tusuries. whether i mifactured. made orprocesse by hin i Dotbis ar hronght sy him into Delhi either ant Aan account or on account of others, fram any place outside Delhi . for stocking. v ending. supplying or distributing: sich Inxaries in Dethi
2. (1) “Stock of lxnries” means the quantity of luxuries being the own stock of the stockist or stocks entered the records or accounts of the stockist or the quantity af lnxuirics the stockist receives ar procures. during any Lear for wocking vending. distributing or cupplying to a wholesaler, intermediary. retailer or any person (tax meng the tay on luxnries pavable under this Act w CUE TBECHIGRZETIECERVRAORDIARY. y i (1) “turnover uf stock of luxuries” in relation 10 a stockist, in respect of any year or part thereof, mens the aggregate of the values of stock of luxuries;
   • (un) “value of stock of luxuries” means, —~ () a respect of a stockist, being a nanutaciurer of any of the luxuries. the value of such luxuries calcutined at the ex-factory price at the time of receipt or entry thereof in his stock:
     • (ii) in respect of my other stockist, the value of such luxuries calculated a the price thereol as per the bill, invoice or consigniuent tote or other document of like nature. ofany person within Delhi or outside Dethi from whom such lusuries are recenved:
   • (iin) ui respect ol any stoekist mentioned in sub-cliuses (i) and (ii), the vitlue of stock of Jusuries shall include ~~
   • (A) excise duty. countervailing duty paid or payable on such luxuries by a manufacturer or inporter thereol. as he cise py be (By ranspon charges. insurance charges, packing charges. forwarding and handling charges, iCany. tor carrying such luxuries (0 any premises, godown, warehouse or any other plice of the stockist in Delhi Provided that where the purchase voice or'bill is not produced or whet the invoice or bill produced is reasonably believed to be false or il the luxuries are acquired or obtained otherwise than by wis of purchuse, the value of goods shall be the vatue at which the luxuries of like Kind or quality are sold or are capable of being sold in the open nirket Ver means the year conunencing on the first day ef April
3. (2) All words and expressions used in this Act. but not defined herein but defined in the Delhi Sales Tux Act shall have te memings assigned 10 them in thin Act CHAPTER-U INCIDENCE AND LEVY OF TAX 3. cidence and levy of tax —(1) There shall be levied and collected a tax on the turnover of stock of luxuries ai such ate, non exceeding fitly per cent, as the Goverment ny, by notification in the official Gazette. fix in this Delia and diferent cates uy be xed for different class or classes of luxuries
4. (2) The tax levible under this Act shall be paid by registered stockist or a stockist ible to get himself registered mder this Act 13) Notwithstanding anything contained in sub-section (1). but subject to the production of proof us nay be prescribed, no tax shall be leviable on the value of stock of luxuries, — t (i) which are dispatched 10 any place outside Delhi J (in) en whieh tax under this Act has been paid 4. Burden of proof. —For the purpose of levy and assessment 0 wx, it shall be presumed that every registered stockist or every stockist liable to get himself registered under tis Act whose place ot business is situs within Dethi is u Table tw pay tix on the value of all the stock of luxuries as wre dealt with by him and the burden of proving, that wy tzmsaction uf such stockist in any of the luxuries is not lable tw tax shatl lic on such stockist 5. Power of Government to exempt or reduce tax. ~The Government way, by sutitication in the official Ciuzette, subieet (0 such conditions md restrictions as 1 may speaty, exetupt or reduc the tis payable under this Actin 9 respect uf amy class of Tuxuries or stockists, ow CHAPTER-HL Ww vy REGISTRATION, RETURNS, PAYMENT GF TAX AND MAINTERA ¢ E OF ACCOUNTS ' Registration of Dealers. — (1) Every stockist lable wo pay tx under this Act shatl get himselt registered | wider this Act. in such manner and within such period as way be prescribed: Provided that the stockist who are already registered under the Dethi Sales Tix Act, on furnishing such infornution as may be presenbed. shall be deemed 10 be registered under this Act as well, LRG Buu . evi Beal PPE AE Lai ce sesso Sle aR Ee HE eS A ES is pedi RE a AHS EE ta DELHI] GAZETTE : EXTRAORDINARY [PART IV- Toes. RDNA = eee CCNY, [Pav 7. Returns, payment of tax and interest.—. (1) Every stockist registered under this Act and every other stockist. w ia may be required so to do by the Commissioner by notice served in the prescribed manner, shall furnish such retms af his tumover of stocks by such dates and to such authority and make payment of tax duc and interest accrued on delayed pavments in the manner and in the form as may be prescribed,
5. (2) Every registered stockist and every stockist required to furnish returns inder sub-section (1) shal) pay into the Govemment treasury or the Reserve Bank of India or in such other manner as may be prescribed, the full amount of tax due from him under this Act according to such retorns and shall, where such payment is made into Government ireasnry or the Reserve Bank of India. furnish, along with the returns, a receipt from such treasury or the hank showing the payment of such amount (31 Theinterest, in addition to the tax due, shall be payable at wo per cont per month if the stockist fails 10 pay thie tax duc or pavabie. along with his retams under sub-section (1) and where the stockist defaults or is deemed to bein default in making the payment of tax assessed or re-assessed under this Act, from the dare of such default
6. (4) Interest at the rate as provided in sub-section (3) shall also be payable for the period during which the realization of any amount of fax remains stayed by the order of any court or authority and such order is subsequently viicated
7. (5) The interest payable under this section shall be deemed (0 be tax duc under this Act a A. Assessment.—(1) Whereall the returns due forthe year have been fumished and tax due according to such retms paid within the prescribed period, the stockist shall be deemed to hive been assessed in respect of the vear and the Commissioner shall make a summary assessment withont requiring the presence of the stockist within a period of one rear fram the end of the vear to which the returns nertain and in making such a summa assessment the Commissioner shall have the anthority 10 make arithmetical adjustments as well as interest that might be due for belated pavment of the [HN (21 Notwithstanding imvthing contained in sub-section (1), whether or not return has heen furnished and the tax due sceording to such retam paid within the period prescribed, the Commissioner, if he is not satisfied with the retmm liled or considers it necessary or expedient to ensure that the stockist has not understiied his mover of stock of Insuries, shail serve the stockist i notice requiring him, on a date 10 be specified therein to anend his office and to produce or canse 10 he produced there any evidence on which the stockist may rely in support of the return and to satisfy the Commissioner merepard there to Provided that no notice under this sub-section shall be served on the stockist after the expiry of two vears from the end ol the vear to which the retum pertains,
8. (3) On ihe dae specified in the notice, or as soon as may be thereafier, the Commissioner shall alter considering atthe evidence which many he produced. assess the amount of tax dn from the stockist 41 Ia sinckist fails jo comply with the terms of any notice issied under sub-section (2). the Commissioner shalt assess 1 the Best of hig indgment the amount of tax due fram him (31 Where an assessment under sub-section (17 to sub-section (4) is not concluded within the time. if any specilied therein, the timaver of stack of luxurics. declared by the stackist in his retin. shall be deemed to hie been assessed on the basis of the said retim and the provisions of this Act relating (0 assessment. re-nssessment. paviment and recovery of tax appeal and revision shall mutatis mutandis apply to such deemed assessment
9. (5) HW apon imformation which has come into his possession. the Comnissioner i< satisfied that any stockist who is liable to pay fax under this Act in respect of any period. has failed to ger himself registered under section 6. the Commissioner shall proceed in snch manner as may be prescribed to assess 10 the best of his indgment fhe amonnt of tax ne fron the sinckist in respect of such period and all subsequent periods and in making sich assessment shall rive the stockist reasonable opportnniny af being heard, and the Commissioner may. if he is nsfied that the default wae 1 we without reasonable canse. direct that the stockist shall pav by way of penalty. in addition ta the amount of the tax so sessed. asim not exceeding tvice that smonnt 17) Na assessment inder the provision af sub-section (6) shall be made after the expiry of six vears from (he end ob the year morespeet of which or part of which the tay is assessed U. Re-assessment.—{ 1) Where affer a stockisf has heen assessed under section 8 for any vear or pat thereat, the Commissioner has reason to believe that the whole or any part of the timaver of 5 stockist in respect of anv period has Freda ME Boe SE Ee EE a RE { H o -y Parr IV] DELHI GAZETTE : EXTRAORDINARY 11 Ee 1 IV» €3 TT ee = escaped assessuient to tax or has been under-ussessed or has been assessed at a lower tate tin the tite a which it is Jer assessable, the Commissioner may— pet (a) within six years from the date of final order of assessment, ug a case where the stockist has concealed, an omitted or failed Lo disclose fully the particulars of such turnover, and
   • • (b) within four years from the date of the final order of assessment, in any other cuse, seve a notice on the a . stockist and after giving the stockist an opportunity of being heard and making such inquiry us he considers o 5 4 . p on necessary, proceed to determine to the.best of his judgment. the amount of tax due fron the stockist in en! Ny Foes . .
   • • respect of such turnover, and the provisions of this Act shall, so far as may be, apply accordingly SH
10. (2) No order of assessinent, reassessment or recomputation shall be made under sub-section (1). after-— pay (1) the expiry of six years or, as the case may be. four years (rom the date of finat order of assessiuent as ein specified in sub-section (1); or 3
    • (b) the expiry of one year from the date of service of notice under sub-section). whichever is Lier the < < s pe 10. Accounts—Every registered stockist or every stockist Hable to get humsel! registered under tus Act shall x nintain and keep at his place of business, a true account relating to his business in such rumen and Drags way be prescribed uch n - CHAPTER—IV ithe Que ENTRY, INSPECTION, SEARCH, SEIZURE, SEALING AND ANTI-EVASION PROVISIONS suet (the 11. Inspection, search and seizure of accounts und goods—The provisions of the Delhi Sales Tax Act and the rules framed thereunder regarding inspection, search and seizure shall mdatis nuetandis apply to this Act | the 12. Offences and penalties. —(1) Where any person— wm . . res: Gu liable to be registered wider this Act tails to register hunwsell, se M) lable tw file the retun, Tails 10 file return or pay the tax due according to such ret with in tie time ner stipulated together with interest accrued thereon, tany, or knowingly prepines of produces alse accounts. registers or docunients or furnishes false return in relation to his business or nukes a false disclosure or Tom Aventent many statenizn: required 1o be recorded or in any declination required w be filed under this Actor the rules framed thereunder: “ring, ©) intemtionally avoids or evades or conceals tax or deliberately conceals his wmover or wy ability in any IES shall (dd) deliberately disrepards a notice of demand or fails 10 pay the amount ines of any noice of denumd wnt a period of siv months has Japsed since the receipt of the notice of demand by hin ay, (0) fuls w maintain accounts fi the manner as required under section (0 oF this Aci been | : 8 ind (1) ards or abets any person in the conumission of any such wflence ss atoresuid he shall be punistiable with simple imprisonment fora tem which may extend (a sisomontis or with fie | which aay extend 10 twenty thousand rupees or with both Wi . the Explanation —Aun offence under clause(d) ef tis sub-section shall be deemed 10 be canting etfence Vlas until ful paviment is made « the ” 4 ; sade (2) Where an offence under this section is committed with regird to business, every person, who vis responsible “ a lor the conduct of tie business ot the tire whe the offence wis commited or who was answerable fora legal lapse many numer by his action or omission. shall be liable 10 be proceeded against and punished under Unis section aml (3) Without prejudice w the provisions contained in sub-section (2), where an offence under this section is comnnied by a firm ora company and it is found that the offence has been commited with the consent or conmyance of aris attributable to any neglect on the part of any parwer of the firm or Chainman, Managing Director or Director of the reol cowpany, such partner, Chainuan. Managing Director or Director shall be personally liable 10 be proceeded against and dhs punished under this section CHS § 2. DELHIGAZETIE EXTRAORDINARY [Pair IV ; —_—— ee Pw V i . » = n 5 a A (4) Any proceeding under this Actincluding the praceeding of assessment. reassessment. rectification or pm oo other than the proceeding for imposition of penalty, shall be carried on without prejudice to any prosecution nnder this 5 He section &
11. (3) Ifa dealer fails withont reasonable case fo comply with any of the provisions of this Act or fhe miles med thereunder. shall, if no other penalty is provided under this Act for such contravention ar failure, be lable to imposition of penalty. not fess than five thousand rupees and not exceeding fifteen per cent of the valine of goods, whichever is less and Ww here such contravention or failure is continuing one. fo a further penalty not exceeding five hundred nipees for 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
12. (6) Notwithstanding anything to (he contrary contained in the Code of Criminal Procedure. 1973 (2 of 1974), all offences defined in sub-scation (1) shall be cognizable and bailable.
13. (7) No court shall take cognizance of any offence punishable under this Act or the niles framed thereunder except with the previons sanction af the Commissioner. and no court inferior to that of a Metropolitan Magistrate shall ir any such offence