section 32
Such declaration may be revised from time to time.
The Delhi Tax on Luxuries (Amendment) Act, 2012Power to collect statistics (1) If the Government considers that for the purposes of the better administration of this Act, it is necessary so to do, it may, by notification in the Official Gazette, direct that statistics be collected relating to any matter dealt with by or under this Act. (2) Upon such direction being made, the Government or any person or persons authorised by it in this behalf may, by notification in the Official Gazette, and by notice in any newspaper or in such other manner as in its or his opinions is best calculated to bring the notice to the attention of
3[proprietors], call upon all
3[proprietors] or any class of
3[proprietors] to furnish such information or returns as may be stated therein relating to any matter in respect of which statistics are to be collected. The form in which, the person to whom or, the authorities to which, such information or returns should be furnished, the particulars which they should contain, and the intervals in which such information or returns should be furnished, shall be such as may be prescribed. 33. Determination of certain dispute (1) If any question arises, otherwise than in proceeding before a Court, or before the Commissioner has commenced assessment or reassessment of a I [ proprietor] under section 13 or 15, about the interpretation or the scope of any provisions of this Act, the Commissioner shall make an order determining such question. Explanation : For the purposes of this sub-section, the Commissioner shall be deemed to have commenced assessment or reassessment of a
1[proprietor], when the [proprietor] is served with a notice under section 13 or 15, as the case may be. (2) The Commissioner may direct that the determination shall not affect the liability of any person under this Act, as respects the period prior to the determination. (3) If any such question arises from any order already passed under this Act, no such question shall be entertained for determination under this section, but such question may be raised in appeal against or by way of revision of such order.
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