Composition

(1) The Chairperson may with the previous sanction of Council allow any person to compound for any tax. (2) Every sum due by reason of the composition of a tax under sub-section (1) shall be recovered as an arrear of tax under this Act. (c) to comply with the directions given to the Council by the Central Government in regard to matters relating to clauses (a) and (b), the Central Government may by an order published, together with a statement of the reasons therefor, in the Official Gazette, dissolve the Council: Provided that the Council shall be given reasonable opportunity of being heard before its dissolution. (2) When the Council is dissolved by an order under sub-section (1)— (a) all members shall, on the date of dissolution, vacate their offices as such members; (b) during the period of dissolution of the Council, all powers and duties conferred and imposed upon the Council by or under this Act or any other law, shall be exercised and performed by such officer or authority as the Central Government may appoint in that behalf; and (c) all property vested in the Council shall, until it is reconstituted, vest in the Central Government. (3) An order of dissolution made under this section together with a statement of the reasons therefor shall be laid before each House of Parliament and the Legislative Assembly of the National Capital Territory of Delhi as soon as may be, after it has been made.