Vidhi Codex

section 43

THE DELHI TAX ON LUXURIES ACT, 1996 23

The Delhi Tax on Luxuries (Amendment) Act, 2012
Tax201253 sections
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Statutory text
  1. (6) Whoever commits any of the Acts specified in sub-sections (1) to (5) and the offence is a continuing one under any of the provisions of these sub-sections, shall, on conviction, be punished with a daily fine of not less than rupees two hundred during the period of the continuance of the offence, in addition to the punishment provided under this section.
  2. (7) Notwithstanding anything contained in sub-sections (1) to (6), no person shall be proceeded against under these sub-sections for the acts referred to therein, if the total amount of tax evaded or attempted to be evaded is less than two hundred rupees during the period of a year.
  3. (8) Whoever, when required to furnish any information or return under section 32— (a) willfully refuses or without lawful excuse neglects to furnish such information or return, or (b) willfully furnishes or causes to be furnished any information or return which he knows to be false, shall, on conviction, be punished with fine which may extend to five hundred rupees and in case of a continuing offence to a further fine which may extend to fifty rupees for each day after the first offence during which the offence continues.
  4. (9) Whoever, when engaged in connection with the collection of statistics under section 32, willfully discloses any information or the contents of any return given or made under that section, otherwise than in execution of his duties under that section or for the purposes of the prosecution of an offence under this Act or under the Indian Penal Code (XLV of 1860), shall, on conviction, be punished with imprisonment for a term which may extend to six months or with fine which may extend to one thousand rupees, or with both.
  5. (10) Save as provided in sub-section (2) of section 43 any servant of the Government discloses any of the particulars referred to in sub-section (1) of that section, he shall, on conviction, be punished with imprisonment which may extend to six months or with fine or with both.
  6. (11) No prosecution for an offence under this Act shall be instituted in respect of the same facts on which a penalty has been imposed by the Commissioner under any provisions of this Act. 43. Disclosure of Information by any public servant (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceeding under this Act (other than a proceedingbefore a Criminal Court), or in any record of any assessment proceeding, or any proceeding relating to the recovery of a demand, prepared for the purposes of this Act, shall save as provided in sub-section (2), be treated as confidential. (2) Nothing contained in this section shall apply to the disclosure—
    • (a) of any such particulars in respect of any such statement, return, accounts, documents, evidence, affidavit or deposition, for the purpose of any prosecution under the Indian Penal Code (XLV of 1860) or the Prevention of Corruption Act, 1988, or this Act, or any other law for the time being in force; or THE DELHI TAX ON LUXURIES ACT, 1996 SECTION 43 (b) of any such particulars to the Government or to any person acting in the execution of this Act, for the purpose of carrying out the object of this Act; Or (c) of any such particulars when such disclosure is occasioned by the lawful employment under this Act of any process for the service of any notice for the recovery of any demand; or (d) of any such particulars to a Civil Court in any suit, to which the Government is a party, which relates to any matter arising out of any proceeding under this Act; or (e) of any such particulars to any officer appointed to audit receipt or refunds of the tax imposed by the Act; or (f) of any such particulars where such particulars are relevant to any inquiry into the conduct of an official of the Government to any person or persons appointed by Commissioner under the Public Servants (Inquiries) Act, 1850 (XXXVII of 1850) or to any officer otherwise appointed to hold such inquiry or to a Public Service Commission established under the Constitution when exercising its functions in relation to any matter arising out of such inquiry; or (g) of such facts to an officer of the Central Government or a State Government or Government as may be necessary for the purpose of enabling that Government to levy or realize any tax or duty imposed by it; or (h) of any such particulars, when such disclosure is occasioned by the lawful exercise by a public servant of his powers under the Indian Stamps Act, 1899 (II of 1899) to impound an insufficiently stamped document; or (i) of any such particulars where such particulars are relevant to any inquiry into a charge of misconduct in connection with proceedings under this Act against a legal practitioner, tax practitioner or chartered accountant, to the authority empowered to take disciplinary action against members practicing the profession of a legal practitioner, tax practitioner or chartered accountant, as the case may be; or (j) of any such particulars to the Director, Bureau of Economics and Statistics or any officer serving under him or to any person or persons authorized under section 32 as may be necessary for enabling the Director or such person or persons to work out the incidence of tax on any particular class of receipts or on receipts generally. (3) No information of any individual return and no part of any individual return with respect to any matter given for the purposes of section 32 shall without the previous consent in writing of the owner for the time being or his authorised agent be published in such manner as to enable any particulars to be identified referring to a particular 1[proprietor] and no such information shall be used for the purpose of any proceeding under the provisions of this Act. (4) Except for the purpose /5f prosecution under this Act, or under the Indian Penal Code (XLV of 1860), no person who is not engaged in the collection of statistics under section 32 or in the administration of this Act shall be permitted to see or have access to any information of any individual return referred to in that section. Substituted for "hotelier" by the Delhi Tax on Luxuries (Amdt.) Act, 2012, dt. 19-6-2012, w.e.f. 9-8-2012. SECTION 45 THE DELHI TAX ON LUXURIES ACT, 1996 (5) Notwithstanding anything contained in this Act, if the Government is of opinion that it is necessary or expedient in the public interest to publish or disclose the names if any I [proprietor] or other persons and any other particulars relating to any proceedings under this Act in respect of such 2[proprietors] and persons, it may publish or disclose or cause to be published or disclosed such names and particulars in such manner as it thinks fit. (6) No publication or disclosure under this section shall be made in relation to any tax on interest levied or penalty imposed or any conviction for any offence connected with any proceedings under this Act, until the time for presenting an appeal to the appropriate appellate authority has expired without an appeal having been presented or the appeal, if presented, has been disposed of. Explanation : In the case of a firm, company or other association of persons, the names of the partners of the firm, the directors, managing agents, secretaries, treasurers or managers of the company or the members of the association, as the case may be, may also be published or disclosed, if, the opinion of the Government, the circumstances of the case justify it: 44. Offences by companies (1) Where an offence under this Act has been committed by a company, every person who at the same time offence was committed, was in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: PROVIDED that, nothing contained in this sub-section shall render any such person liable to any punishment provided in this Act, if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence. (2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explanation : For the purpose of this section— (a) "company" means a body corporate, and includes a firm or other association of individuals; and (b) "director" in relation to a firm means a partner in the firm.

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