Powers of Commissioner

(1) In discharging his functions by or under this Act, the Commissioner shall have all the powers of a Civil Court for the purpose of:— (a) proof of facts by affidavit; (b) summoning and enforcing the attendance of any person, and examining him on oath or affirmation; (c) compelling the production of documents; and (d) issuing commissions for the examination of witness. Substituted for "hotelier" by the Delhi Tax on Luxuries (Amdt.) Act, 2012, dt. 19-b-2012, w.e.f. 9-8-2012. Substituted for "hotel", ibid.

3 Substituted for "hoteliers", ibid.

SECTION 36 THE DELHI TAX ON LUXURIES ACT, 1996 (2) In the case of any affidavit to be made for the purposes of the Act, any officer appointed by the Commissioner may administer the oath to the deponent. (3) Without prejudice to the provisions of any other law for the time being in force, where a person, to whom a summon is issued by the Commissioner either to attend to give evidence or produce books of accounts, registers or other documents at a certain place and time, intentionally omits to attend or produce the documents at the place and ti me, the Commissioner may impose on him such fine not exceeding one thousand rupees as he thinks fit; and the fine so levied may be recovered in the manner provided in this Act for recovery of arrears of tax: PROVIDED that before imposing any such fine, the person concerned shall be given a reasonable opportunity of being heard. (4) If any documents are produced by a person on whom a summon was issued by the Commissioner, and the Commissioner has reason to believe that any l [proprietor] has evaded or is attempting to evade the payment of any tax due from him and the documents produced are necessary for establishing the case against such '[proprietor], the Commissioner may, for reasons to be recorded in writing, impound the documents and shall grant a receipt for the same and shall retain the same for so long as may be necessary in connection with the proceedings under this Act, or for a prosecution. 35. Bar to certain proceedings Save as is provided elsewhere in this Act, no assessment made and not order passed under this Act or the rules made thereunder by the Commissioner or any officer or person subordinate to him shall be called in question in any court, and save as is provided by section 36 no appeal shall lie against any such assessment or order. 36. Appeals (10 An appeal from every original order, not being an order mentioned in section 37, passed under this Act or the rules made thereunder shall lie:— (a) if the order is made by a Luxury Tax Officer, or any other officer subordinate to him, to the Assistant Commissioner; (b) if the order is made by an Assistant Commissioner, to the Deputy Commissioner; (c) if the order is made by a Deputy Commissioner, to the Additional Commissioner or Commissioner; (d) if the order is made by Additional Commissioner or Commissioner to an authority to be notified by Government. (2) In the case of an order passed in appeal by an Assistant Commissioner or by a Deputy Commissioner, a second appeal shall lie to the Commissioner. (3) Every order passed in appeal under this section, subject to the provisions of sections 38 and 41, be final. (4) Subject to the provisions of section 40, no appeal shall be entertained unless it is filed within sixty days from the date of the communication of the order appealed against. (5) No appeal against an order or assessment with or without interest or penalty or against an order levying an interest or penalty or both or against an order deducting the forfeiture of any tax collected by a '[proprietor] shall ordinarily be entertained by an appellate authority, unless such appeal is accompanied by a satisfactory proof of the Substituted for "hotelier" by the Delhi Tax on Luxuries (Amdt.) Act, 2012, dt. 19-6-2012, w.e.f. 9-8-2012.

THE DELHI TAX ON LUXURIES ACT, 1996 SECTION 37 payment of tax with or without interest or penalty or both or, as the case may be, of the payment of the interest or penalty or both and the amount forfeited in respect of which the appeal has been preferred: PROVIDED that the appellate authority may, if it thinks fit, for reasons to be recorded in writing, entertain an appeal against such order:— (a) without payment of the tax with interest or penalty, (if any) or, as the case may be, or the interest or penalty, or both and the sum forfeited, on the appellant furnishing in the prescribed manner security for such amount as it may direct, or (b) on proof of payment of such smaller sum, with or without security for such amount of tax, interest or penalty or sum forfeited which remains unpaid, as it may direct: PROVIDED FURTHER that no appeal shall be entertained by the appellate authority unless it is satisfied that such amount of tax as the appellant may admit to be due from him has been paid.

1. (6) Subject to such rules of procedure as may be prescribed every appellate authority (both in the first appeal and the second appeal) shall have the following power:— (a) in an appeal against an order of assessment, it may confirm, reduce, enhance or annul the assessment; or it may set aside the assessment and refer the case back to the assessing authority for making a fresh assessment in accordance with direction given by it and after making such further inquiry as may be necess..ry; and the assessing authority shall thereupon proceed to make such fresh assessment and determine, where necessary, the amount of tax payable on the basis of such fresh assessment; (b) in an appeal against an order levying interest or penalty, the appellate authority may confirm or cancel such order or very it so as either to enhance or to reduce the interest or penalty; (c) in any other case the appellate authority may pass such orders in the appeal as it deems just and proper: PROVIDED that the appellate authority shall not enhance an assessment of interest or penalty unless the appellant has had a reasonable opportunity of showing cause against such enhancement. 37. Non Appellable Orders No appeal shall lie against— (1) a notice issued under this Act calling upon a '[proprietor] for assessment or asking a i [proprietor] to show cause as to why he should not be prosecuted for an offence under this Act, or notices issued under any of the provisions of section 20 of this Act, or (2) an order pertaining to the seizure or retention of account books, registers and other documents; or (3) an order sanctioning a prosecution under this Act, or (4) an order transferring any proceeding under section 47. Substituted for "hotelier" by the Delhi Tax on Luxuries (Amdt.) Act, 2012, dt, 19-6-2012, w.e.f. 9-8-2012. SECTION 41 THE DELHI TAX ON LUXURIES ACT, 1996 p