section 16
Authorities under the Delhi Sales Tax empowered to assess, reassess, etc. tax under this Act
The Delhi Sales, Tax on Works Contract Act, 1999Civil199918 sections
Statutory text
- (1) Subject to the other provisions of this Act and the rules made thereunder, the authorities for the time being empowered to assess, reassess, collect and enforce payment of any tax under the Delhi Sales Tax Act shall assess, reassess, collect and enforce payment of tax including any interest or penalty payable by a dealer under this Act as if the tax or interest or penalty payable by such a dealer under this Act is a tax or interest or penalty payable under the Delhi Sales Tax Act and for this purpose they may exercise all or any of the powers they have under the Delhi Sales Tax Act, and the provisions of the Delhi Sales Tax Act, relating to returns, notices, assessment, re-assessment, rectification, collection, registration of any dealer liable to pay tax under this Act, imposition of the tax liability of a firm or Hindu undivided family to pay tax in the event of the dissolution of such firm or partition of such family, the mode of recovery of tax, appeals, revisions, references, refunds, fines, penalties, charging or payment of interest and the treatment of documents furnished by a dealer, shall apply accordingly.
- (2) All the provisions relating to offences and penalties (including provisions relating to penalty in lieu of prosecution for an offence or in addition to the penalties imposed for an offence) of the Delhi Sales Tax Act shall mutatis mutandis, apply in relation to the assessment, re-assessment, collection and the enforcement of payment of the tax required to be collected under this Act in relation to any process connected with such assessment, re-assessment, collection or enforcement of payment as if the tax payable under this Act were the tax payable under the Delhi Sales Tax Act.
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