section 21
Special mode of recovery and certain recovery proceedings
The Delhi Tax on Luxuries (Amendment) Act, 2012Tax201253 sections
Statutory text
- (1) Notwithstanding anything contained in any law for the time being in force, the Commissioner may, at any time or from time to time, by notice in writing, a copy of which shall be forwarded to the 1[proprietor] at his last address known to the Commissioner, require:—
- (a) any person from whom any amount of money is due, or may become due to a qproprietor] on whom notice has been served under sub-section (4) of section 18, or
- (b) any person who holds or may subsequently hold money for or on account of such 1[proprietor], to pay to the Commissioner, either forthwith upon the money becoming due or being held or at or within the time specified in the notice (but not before the money becomes due or is held as aforesaid) so much of the money as is sufficient to pay the amount due by the 1[proprietor] in respect of the arrears of tax, or the whole of the money when it is equal to or less than that amount. Explanation : For the purpose of this section, the amount of money due to a 1[proprietor] from, or money held for or on account of a 1[proprietor] by any person, shall be calculated after deducting therefrom such claims (if any) lawfully subsisting, as may have fallen due for payment by such bank.
- (2) The Commissioner may at any time, or from time to time, amend or revoke any such notice, or extend the time for making any payment in pursuance of such notice. (3)(a) Any person making any payment in compliance with a notice under this section shall be deemed to have made the payment under the authority of the 1[proprietor], and the receipt of the Commissioners shall constitute a good and sufficient discharge of the liability of such person, to the extent of the amount referred to in the receipt. Substituted for "hotelier" by the Delhi Tax on Luxuries (Arndt.) Act, 2012, dt. 19-6-2012, w.e.f. 9-8-2012. 14 THE DELHI TAX ON LUXURIES ACT, 1996 SECTION 21 (b) Any person discharging any liability to the '[proprietor] after receipt of the notice referred to in this section, shall be personally liable to the Commissioner to the extent of the liability discharged, or to the extent of the liability of the '[proprietor] for tax, whichever is less. (c) Where a person to whom a notice under this section is sent proves to the satisfaction of the Commissioner that the sum demanded or any part thereof is not due to the '[proprietor], or that he does not hold any money for or on account of the '[proprietor], then, nothing contained in this section shall be deemed to require such person to pay any such sum or part thereof, as the case may be, to the Commissioner. (d) Any amount of money which a person is required to pay to the Commissioner, or for which he is personally liable to the Commissioner under this section shall, if it remains unpaid, be recoverable as an arrear of land revenue.
- (4) Where any notice of demand in respect of any tax (hereinafter in this section referred to as "Government" dues) is served upon a '[proprietor] or the person liable therefor under sub-section (4) of section 18, and any appeal or other proceeding is filed or taken in respect of such Government dues then—
- (a) where such Government dues are enhanced in such appeal or proceedings, the Commissioner shall serve upon the '[proprietor], or person, as the case may be, another notice only in respect of the amount by which such Government dues are enhanced and any recovery proceedings in relation to such Government dues are covered by the notice or notice of demand served upon him before the disposal of such appeal or proceedings may, without the service of any fresh notice, be continued from the stage at which such proceedings stood immediately before such disposal;
- (b) where such Government dues are reduced in such appeal or proceedings— (i) it shall not be necessary for the Commissioner to serve upon the '[proprietor] or person a fresh notice; (ii) the Commissioner shall give intimation of the fact of such reduction to him; (iii) any recovery proceedings initiated on the basis of the notice or notices of demand served upon him before the disposal of such appeal, or proceedings may be continued in relation to the amount so reduced from the stage at which such proceedings stood immediately before such disposal;
- (c) no recovery proceedings in relation to such Government dues shall be invalid by reason only that no fresh notice of demand was served upon the proprietor or person after the disposal of such appeal, or proceedings or that such Government dues have been enhanced or reduced in such appeal, or proceedings: Substituted for "hotelier" by the Delhi Tax on Luxuries (Arndt.) Act, 2012, dt. 19-6-2012, w.ef. 9-8-2012. SECTION 24 THE DELHI TAX ON LUXURIES ACT, 1996 PROVIDED that, where any Government dues are reduced in such appeal or proceedings and the l [proprietor] or person is entitled to any refund thereof, such refund shall be made in accordance with the provisions of section 23.
- (5) For the removal of doubts, it is hereby declared that no fresh notice of demand shall be necessary in any case where the amount of Government dues is not varied as a result of any order passed in appeal, revision or other proceedings under this Act.
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