Any assessment made under this section shall be without prejudice to any penalty, or prosecution of an offence, under this Act.

Applicability of the provisions of this Act to persons liable to pay tax under section 6 Where in respect of any fax due from a '[proprietor] under this Act, any other person is liable for payment thereof under section 6, then such other person shall be deemed to be a '[proprietor] for the purpose of this Act, and all the relevant provisions of this Act shall in respect of such liability apply to such person also, as if he were the '[proprietor]. 15. Reassessment of turnover escaping assessment, under-assessed

1. (1) If a '[proprietor] has been assessed under section 13 for any year or part thereof and where for any reason the whole or any part of the turnover of receipts in respect of that year or part thereof has escaped assessment, or has been under-assessed or assessed Substituted for "hotelier" by the Delhi Tax on Luxuries (Amdt.) Act, 2012, dt. 19-6-2012, w.e.f. 9-8-2012. 10 THE DELHI TAX ON LUXURIES ACT, 1996 SECTION 16 at a lower rate, or any deduction has been wrongly made, then the Commissioner may, at any time within three years of the end of that year, etc. after giving the '[proprietor] a reasonable opportunity of being heard, proceed to assess or reassess, to the best of his judgment, the amount of tax due from such '[proprietor]: PROVIDED that, the amount of tax shall be assessed at the rates at which it would have been assessed had there been no under-assessment or escapement: PROVIDED FURTHER that, where in respect of such turnover of receipts an order has already been passed in appeal or revision under this Act, the Commissioner shall make a report to the appropriate appellate or revising authority under this Act, which. shall thereupon after giving the '[proprietor] concerned a reasonable opportunity of being heard, pass such orders as it deems fit. (2) Nothing in sub-section (1) shall apply to any proceeding (including any notice isued) under section 38 or 41. (3)