Accounts

(1) Every' [proprietor] liable to pay tax under this Act, and every l [proprietor] who is required so to do by the Commissioner by notice served on him in the prescribed manner, shall keep a true account of the luxury provided by him in the

2[establishment]. (2) If the Commissioner considers that the accounts kept are not sufficiently clear or intelligible to enable him to determine whether or not a i [proprietor] is liable to tax during any period, or are so kept as not to enable a proper scrutiny of the returns or the statement furnished, the Commissioner may require such

1[proprietor] by notice in writing to keep such accounts in such form or manner as in his opinion is necessary for the purpose of proper assessment and as he may, subject to anything that may be prescribed in that behalf, in writing direct.

1. (3) The Commissioner may, subject to such conditions or restrictions as may be prescribed in this behalf, by notice in writing direct any '[proprietor], or by notification in the Official Gazette, direct any class of 3[proprietors] to maintain accounts and records showing such particulars regarding their business in such form, and in such manner, as may be specified by him. (4) Every registered '[proprietor] shall ordinarily keep all his accounts, registers and documents relating to his business at the place or places of business specified in his certificate of registration or, with the previous approval of the Commissioner, at such other place as may be approved by the Commissioner. 30. Production and inspection of accounts and documents and search of premises
2. (1) The Commissioner may, subject to such conditions as may be prescribed, require a ny l [proprietor] to produce before him any accounts or documents, or to furnish any information, relating to his business, or any other information as may be necessary for the purpose of this Act. (2) All accounts, registers and documents relating to the busi ess of any l [proprietor] and cash kept in any place of business of any l [proprietor] shall at all reasonable time be open to inspection by the Commissioner, and the Commissioner or any person authorised by him may take or cause to be taken such copies or extracts of the said accounts, registered or documents and such inventory of cash found as appear to him necessary for the purpose of this Act. (3) If the Commissioner has reasons to believe that any '[proprietor] has evaded or is attempting to evade the payment of any tax due from him, he may, for reasons to be recorded in writing, seize such accounts, registers or documents of the '[proprietor] as may be necessary, and shall grant a receipt for the same, and shall retain the same for so long as may be necessary in connection with any proceeding under this Act or for a prosecution. (4) For the purposes of sub-section (2) of sub-section (3), the Commissioner may enter and search any place of business of any' [proprietor], or any other place where the Commissioner has reason to believe that the l [proprietor] keeps or is for the time being keeping any account, registers or documents of his business. (5) Where any books of accounts, other documents or money are found in the possession or control of any person in the course of search, it shall be presumed, unless

1 Substituted for "hotelier" by the Delhi Tax on Luxuries (Arndt.) Act, 2012, dt. 19-6-2012, w.e.f. 9-8-2012.

2 Substituted for "hotel", ibid. 3 Substituted for "hoteliers", ibid.

THE DELHI TAX ON LUXURIES ACT, 1996 SECTION 34 the contrary is proved that such books of account, other documents or money belong to such person. 31.

1[Proprietor] to declare the name of owner Every I [ proprietor], who is liable to pay tax, and who is a Hindu undivided family, or an association or club or society or firm or company, or who carries on business as the guardian i or trustee or otherwise on behalf of another person, shall within the period prescribed send to the business authority prescribed, a declaration in the manner prescribed stating the name of the person or persons who is the owner or who are the owners of the

2[establishment].