Taxing Authority

(1) The Government may appoint a Commissioner of Luxuries Tax and such other persons to assist him as it thinks fit. (2) The Commissioner and the persons appointed to assist him shall exercise such powers as may be prescribed under this Act. (3) Persons appointed under sub-section (1) and sub-section (2) shall perform such duties in the administration of this Act as may be prescribed. (1) There shall be levied and collected a tax on the turnover of stock of luxuries at such rate, not exceeding fifty per cent, as the Government may, by notification in the official Gazette, fix in this behalf and different rates may be fixed for different class or class of Luxuries. (2) The tax leviable under this Act shall be paid by registered stockist or a stockist liable to get himself registered under this Act. (3) Notwithstanding anything contained in sub-section (1), but subject to the production of proof as may be prescribed, no tax shall be leviable on the value of stock of luxuries,— (i) which are dispatched to any place outside Delhi; (ii) on which tax under this Act has been paid. (1) There shall be levied and collected a tax on the turnover of stock of luxuries at such rate, not exceeding fifty per cent, as the Government may, by notification in the official Gazette, fix in this behalf and different rates may be fixed for different class or classes of luxuries. (2) The tax leviable under this Act shall be paid by registered stockist or a stockist liable to get himself registered under this Act. (3) Notwithstanding anything contained in sub-section (1), but subject to the production of proof as may be prescribed, no tax shall be leviable on the value of stock of luxuries, — (i) which are dispatched to any place outside Delhi: (ii) on which tax under this Act has been paid.