DELHI GAZETTE : EXTRAORDINARY
'Farah wat aftr & wns fe aie, eis fa
wr athten & smite ayy fata aah een tf '
reds, tol, Refs, stlevs, ors orn eT" warm fata St are wt arate & cited Sar ta Sree ERT Wea fare fre eae at tes aera oe area Ta Frat soeT | ER rae ai eds ae cine om, &, UR. PS! 3s, are eS
sans @ dedfind ait sneer fea, (ave a NOTIFICATION
xaftter ©) feet errns Dell, the 15th October, 1999
sre ore fei seers sea No. F, 14/22/95-99/L.A.367.—Tnte following Axi rachinten, grater, age TM of Legislative Assembly received the assent of the LH aan "ft softer
aR A TAT FT] FRU aR & Hae Fe athe Governor of Dethi on 14-!0-{999 and is hereby publishes. aerated fase Frater, gaefufon, for general informatio
aaeh atopy fine at a enti wear a Weer
Capital Teisitory. 6 Delhi on, 10th September, 1999.
eee BN
ACT
in the execution of works contract in the National Capit i aA carenaren faedre SRB at fen Territory of Delhi." 4 tata ad ae fercurgpasitss | _—_-Be it enacted by the Legislative Assembly of, Nationat Capital Territory of Delhi in the Fiftieth year the Republic of ladia as follows :-—
: ; CHAPTER
Presa ge Seg oh far saa sees Protinitniary
ain, fame Hist 20,000)--Ree RAAT ~~ 5 os tte, Extent and Commencement -—( eet Gen are Prema ee BE arm i -This Act may be called the Deli Sates Tax on Wo argfir yeh efrw srefevs soot Hsia RT = Contracis' Act, 1999!"
(2) Itextends to the whole of the National Capi amt sraria ara me fran erie 'Tersitory of Delhi. a a1 io (3) 11 shal} come imo force on such date as te oh fei mak a a ee may, by notification in the official Gazenes Fret fag ard ariat arava a, ee are a 2. Definitions—(t) In this Act, unless the coneady onary aang he gE wearers A al eT otherwise requires ;
ge era} stands war ne were Fan ee aa {a) "assessing aulhorily" means any pel rant fret fear aon wae Feg-A-e appointed by the Camntissioner of Sates T:
yeaa fee oe, a fee Gar 30 Few ant arate a aT lo perform all or any of the functions ius aa # A cea a ere wt TA aw az assessing authority under this Act : :
1
"Commissioner means the person appointed to be the Cantnissioner of Sales Tax under the Delii Sales Tax Act, 1975 (43 of 1975); "vonnautor" means any person who executes a works contract and includes a sub-contractor ; "contractee" means any person for whom or for whose benefit a works coniractis executed, ie) "The Delisi Sates Tax Act" means the Delhi
Sales Tax Act, 1975 (43 of 1975);
) "gealcr" aneans any person, wha whether for
valuable consideration, commission,
remuneration os otherwise, transfer property in
goods (whether as goods orin some other form)
involved in the execution of works contract and
includes any State Government and the Central
Government which so trausfers such property
in goods, and any sotiety, eltb or association
of persons which so itansiers the' property in
goods to its members; a
"declared goods" wieats gooils as defifiedia the Central Sales Tax Act, 1956 (14 of 1956);
"Delhi" means the National Capital "Fecritory of Delhi; :
"goods" means every kind of movable property in goods (whether as goods or in some other fornt) inveved hi the execution of a works contract; Y :
"Government" means Lt. Governor as defined under Article 239 AA of Constitution;
"Lt. Governor'! Means LL. Governor of National Capital Terrirory of Delhi as appointed by ihe President under Article 239 of the Constitution; person'. includes an' individual, or body of jndividuals whether incorporated or not, a Hindu undivided family, a-firm,.a local authority, a corporation, a- company body or authority owned or set up by, or subject to acintinistrative contract ef thc, Central Government or any State Govérnment (including the' govertunentofa Union tertitory} or a cogperative society, whether registered or not; '
"prescribed" means prescribed by niles;
"registered dealer" means a dealer registered under section 11;
"rules" means rules made under this Act;
"sale" means a transfer of property in goods (whether as goods or im some ather form) invoted in the exeentian ofa works cantract in Delhi; aud the word "sell" with all its grammatical variation and cognate expersions shall be contructed accordingly,
DELUI GAZETTE : EXTRAORDINARY. 9
(q) "sule price" in relation to a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works « contract in Delhi, means such amount as is atrived at by deducting from the amount of valuable considevation paid or payble to a person for execution of such works contract, the amount 'representing labour and service charges for such execution;
{1) "taxable turnover" means such turnover as is arrived at after deducting from the turnover of sales such as may be prescrived;,
(9): "tax means the tax payable ustder this Act and includes a luswp sum amount by way of
composition payable in lieu of the amount of tax; :
() "turnover of sale" means the aggregate of the amount of sale price received or receivable by a.dealer in respect of any transfer of property in goods itvolved in the execution of any works contract whether executed fully or partly during any period;
(u) "works contract" includes any agreement for carrying out for cash or for deferred payment or for any valuable consideration, the building construction, manufacture, processing, fabrication, erection, installation, fiting oul, improvement, sepair or commissioning of any movable or immovable property;
() "your? mean' the financial year,
Q) All words aad experssion used and not defined in this Act but defined in the Delhi Sales Tax Act, 1975 tshall have the meanings assigned-to them in that Act.
: : CHAPTER HL
INCIDENCE AND LEVY OF TAK
3. Incidence of Tax.—(}} Every dealer whose
"jumovér of sales during the year immediately preceding the commencement of this Act exceeds: the taxable quantum, shall be liable to pay tax under this Act on his (axable turnover of sales effected hy him on or after such commencement.
(2) Every dealer to wham sub-section (1) does not apply, shall, with' effect from the date immediately following (he day on which his tumover of 2) sales calculated form the commencement of any.ycar first exceeds, within such year, the taxable quantum, be liable to pay tax under this Act on all sales effected by him after that date.
(3) Ever dealer who becomes liable to pay tex under this Act, shall continue to be so liable unti) his registration certificate is duly canectled, und upon such cancellation his flinbility to pay tax, otlier than lax already levied o r
leviable, shall, until his turnover. of afl sales again first exceeds the limit specified in sub-section (1), cease:
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Provided that where the dealer becomes liable topay tax again in the sdme year in Which he ceased to be liable as aloresaid, ther in respect of such sales as take place duving the period cGmmencing on the date of cessation of liability (0 tax and, upto the time when his tumover ofall sales does not exceed atch limit, no tax shall be payable.
(4) For the purpose of this Act "taxable quantum"
means five lakh rupees, .
4, Liability of Dealer——Surbject to the provisions — of this Act and the rules made-thereunder, a tax shall be levied on the taxable turnover of sales involving transfer of property in goods in the execution of 'the works contract commenced or continued for execution
on OF afier the
commencement of this Act, whether such contract was entered into prior, subsequent to suchi commencement.
5. Levy of Tax.—{1) Same as provided in sub- sections (2), (3), (4),'(5) and (6), every dealer shall file return and pay tax under this Act for caclt year on his taxable turnover of sales on transfer of property in goods (whether as goods oF in some other form) involved in the execution of works contract, in the manner as may be prescribed at the rate of eight paise on every Tupec of his uel turnover of sales. :
(2) Tax shall be paid at the rate of four paise, on
every rupees of his net turnover of sales pertaining to declared goods, if the goods have not suffered tax earlier, and not fax shall be payable-on the tmoyer.of sales pertaining to declared goods, if such goods have suffered tax enrtier under the Delhi Sales Tax Act and transferred front the contractor to the contractee in the same form in which they were purchased by the contractor.
(3) No tax shall be levied on the turnover eee (ransfer of properly in goods, specified in the Thir Schodule to the Delhi Sales Tax Act, involved in the execution of works contract, if such goods are wansferred {rom the contractor to the contractee-in the saine form in which they were purchased by the contractor.
(2) No such tax shall be leviable on the turnoyer of sales on transfer of property in goods, whether a5 goods or in some-other form involved in the execution of works contract, if such transfer from the contractor to the contactee constitutes a sales in the course of Inter-State trade or commesce under section 3 or a sale outside the State under section 4 or a sale in the course of Import or Export under section 5 of the Central Sales Tax Act, 195
6.
(5) No tax shall be, payable under this s ection oa
thé turnover of sales relating 1a tue amoult paid toa sub- contractor as consideration for the exccution of works contract whether whally or partly subject to the productio n
of proof, as may be prescribed, that such sub -contractor is
a registered dealer liable to tax under the Act and that the
turnover of such amount is included in the return of turnover filed by sueh sub-contractor and (ax thereupon has been paid. '
DELHI GAZETTE : EXTRAORDINARY [Pane
(6) No tax shall be payable under this section zm the amount representing the value of the goods suppl to the contractor by the contractee, provided thar af ownership of such goods remains with the contract under the terms of the contract.
clause (q) of sub-section (1) of section 2, the contra does not maintain proper accounts or the acco! to be worthy of credence and the amount actually incwzedi towards charges for iabour and other services and predaig relating to supply of labour and services are 2H ascertainable, such charges for labour and services @ sucli profit may, for the purposes of deductions, determined on the basis of such percentage of the vei of the works contract as may be prescribed 'and diffee:
percentages may be prescribed for differenttypes of w contract,
6. Composition of Tax.—(1) Subject to conditions and in such circumstances as may prescribed, the assessing authority of the area ma the contract or the Lotal aggregate value of the conta received or. receivable towards the execution of contract, |
the umover relating to the amount paid to a sub-cono as consideration for the execution of works co whether wholly or party, subject to the production of registred dealer ijable 10 tax/payment of composiz tax under the Act as the ease may be, and thal the rumoxy of such amounts is included in the retuen of turnaver. by such sub-contractor and tax or the composition 2 case may be has been paid thereupon.
(3) Every dealer who clects to pay tax underif section shail apply in the prescribed form to the ass authority to be permitted to pay the amount of ta' sub-section (I) and, on being so permitted, ix; prescribed manner and form, shall pay the same. |
7. Deduction of Tax At Source.—(1) Every other than Individual and Hindu undivided 7 responsiple for making payment to any dealer (herex in this section referred to as "the contractor") for dis of any liability on account of valuable consid payable for the transfer of property in goods (whet goods or in some other form) in pursuance of a com shall, at the time of credit of such sum to the acco the contractor or at the time of making such payez the. contractor, either in cash or in any other deduct an amount equal to two per cent from s
3
ie under this, Act
1 Where, on 2b application being made by the arin this behalf, the Commissioner is satisfied tat 4:5 contract involves both transfer of property in ani Jabour and service, or involves only labour and and accourdingly, justifies deduction of tax on a Bet He suin in repect of the works contract or, as the 2... be, justifies no deduction of tax, he shall, after tr the contractor 4 reasonable opportunity of being cant him such cerlificate as may be appropriate:
Provided thal nothing in the said certificate shal] = tae assessment of the sales tax fiabifiry of the scior under this Act:
ovided further that where arly deduction has been Spy a comractar front the payments madee his sub- actor in accordance sith sub-section (3) the amounts payments shall be deducted from the.amount on deduction is fo be made under this sub-section '0 production af acertificate as prescribed in sub-
5) ofthis section.
43) Any contractor responsible for making any ¢ or discharge of any liabitity to any sub- Bicoctor, i pursuance of a contract with the sub- Erector, for the transfer of property in goods (whether
"ods of in some other form) involved in the execution, aze wholly oF in part, or the work underlaken by the yall, at the tinie of such paymentor discharge, Bech of by cheque or draft or any other mode, deduct Eemount equal fo two per cent of such payment or SSparge, purporting to be part or full amouirit oF the tax ste under this Act on such tota} value of transfer the bill or invoices saised by, (he sub-contractor as Provided that ne ducuction under this sub-section be made on the amount on which deduction has Sfendv bean made under sub-section (#) or sub-section J exbjece (o production of @ certificate as prescribed in ction (5) of this section.
(4) The amount duducted under sub-section (1) or cection (2) or sub-section (3) shall be deposited into Govecnment treasury by the person making such lion befure the expiry of fifteen days following, the hich such deduction is made jn the manner as th in wl
, be prescribed.
(5) The person making such deduction under sub- fon (1) or sub-section (2) ar sub-section (3) shall, at nave of payment or discharge, furnish to the deater n whose bills or mvaices such deduction is made a Fificate as may be prescribed in respect of the amount ructed, the rafe at which it has been deducted and the s of deposit into the treasury.
(6) Any duduction 'made in accordance with the pravisious of this section and credited into the Government treasury shall be treated as payment of tax on hebalfof the person from whose bills or invoices the deduction has been made, and credit shall be given lo him for the aniount so. deducted on the production of the certificate, referrect to in sub-section (S) above, in the assessment made for the relevant assessinent year.
(7) If any person as is referred to in sub-section (1) or sub-section (2) or sub-section (3) fails to make the - deduction or, after deducting fails to deposit the aniount so deducted as required by sub-section (4), the assessing, authority may, after giving to sch person an opportunity of being heard, by order in writing, direct that sucht person shall pay, by way of penalty, a sum not exceeding twice the amount deductible under this section besides tax duductible but not.so deducted and, if deducted, not so déposited inta the Government treasury.
(8) Without prejudice to the provisions of sub-section 2), if any person fails tomake deduction, or, after deducting. fails to deposit the amount so deducted, he shall be Jiable fo pay simple interest at the rate of hwo per cent per month on the amount deductible under this section but not so deducted and, if deducted, not so deposited from the date 'on which such amount was deductible to the date on which such payment is actually deposited,
(9) Where the amount has ot been deposited after dediiction, such amatnt together with interest and penalty referred ta in sub-section'(7) and sulv-section (8) shall'be a charge upon all the assets of the person concerned and recoverable as arrears of land revenue.
CHAPTER II
TAX CLEARANCE CERTIFICATE AND
ACCOUNTS
8. Tax Clearance Certifieate—(1) Notwith- standing anything contained in any other law for the time being in force, io person shall enter into any works contract-with any dealer for execution by him of such works contract and shall make payment to such dealer for execution of works contract, unless the Commissioner certifies in the prescribed manner that such dealer-—
(i) has no liability to pay tax, interest, penalty or 'any amount due or has not defaulted in fusnishing any return or returns together with the receipted challan or challans showing payinent of all tax payable under this Act,
(ii) has not defaulted.in making payment of tax otherwise payable by or due from tim under this Act;
(iii) has made satisfactory provision for securing the payment of tax by furnishing bank guarantee in favour of the Commissioner or otherwise, as the case may be;
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(iv) tas made an underiaking ior getting himself registered as dealer observing and complying provisions of this Act, if the contractor has started the business of wansfer of property in goods involved in exccution of works combact for first time in Delhi.
prescribed form, the Commissionér, after making su ch
enquiry as he deems ft aud proper, is satisfied and issues a certificate in the prescribed form to the effectthat such
dealer is not Kable to pay tax under section 5 or that he has paid tax payable by, or due from him under that seetion, or has undertaken to register itselfand ta comply the provisions of the Act and the Rules, payment may
,
notwilhstanding anything contained in sub-sectio n dh),
be made to such dealer for execution by hin of a works contact referred in section 5 on production by his o f
such certificate of the Commissioner.
(3) The application for the certificaterequired under stih-section (1) shall be made by the contractor or deal er
to the Commissioner and shal! be in such form and sha ll
contain such paniculars as may be prescribed. {2) Information to be furnished for awarding a works contract.—Any persan catering into any contract' letter of intent with any contractor fot transfer of pr operty
in goods (whether as goods, or in some other form) involved in the execution of works contract shall furnish within fifteen daysfrom the date of signing of the contract' lever of intent such informnation as may be preseribedl.to the assessing: authority under whose jurisdiction the contraztar's place of business issituated. Failuce t0 do so,
shall entail a penalty not exceeding five hundred rupees per day of default after affording such persona reasonable opporunity of being heard.
10, Accoutnts—(1) Fvery dealer liable to pay tax under this Act, shall keep at his place of business @ Tuc gecount in the mamier and form.as may be prescribed.
(2) All other provisions relating 16 accounts, inspection, senrch and seizure as preserited in 'Delhi Sales 'fax Act shall apply mutatis mutandis. Wie
CHAPTER TV
REGISTRATION, REFURNS AND PAYMENT
OF
TAX
11, Registration.—{1) No dealer shall, while being liable to pay tax under this Act, execute or continue to execule a works contract, unless: he possesses a valid certificate of registration as provided by-this Act: i:
Provider that it shall be lawful for the dealer to execute or continue to execute a warks cottradl ifthe dealer has applied for registration within the prescribed time.
(2) Every dealer required to possess acertificate of registration shall apply in sueh manner and to such authority as may be prescribed.
(2) Wheré on application made by a dealer in the © XTRAORDINARY _ [Pax
(3) The provisions of section 18 of the Deily Tex Act and Rules framed thereunder os regards secs Shall apply to a dealer under this Act motatis mung
(A) Af the aytherity, after such wquicy es ut od fit, is satisfied that an application for registration order, it shall register the applicant und issue to cenificate af registration in the prescribed form,
(5) The authocity may, after considerin:
time, the certificate of registration." s
(6) ifany person, upon an application made b:
has been registered as a dealer, and thereafter it is fo that he ought not to have been so registered unde provisions of this section, he shall be {iable 10 pay his sales mad¢ from the date on which his registr:
certificate (ook affect until it is cancelled, notwithstar that he may not be liable-to pay tax under section
(7) Where a registered cealer discontinues, tra or otherwise disposes of his activity ofexecution of w contract or the carnover of sales of a registered di has, during any year, not exceeded the Jimils specifi section 3 and on an application made (or cancellations his registration certificate, the prescribed authority cancel .the registration with effect fram such date inny fix in accordance with the mites. '
(8) Where ihe Commissianer is satisfied that registered dealer has discontinued, transferred & olltenvise disposed of the activity of execution of weal contract and the dealer has failed to apply under ss section (6) for cancellation of registration, Commissioner may, afier giving the dealer a reasons opportunily of being lieard, cancet the registration ¥ effect from such date as he may Fix to be the date which the said activity has been discontinued, transfé or otherwise disposed of, as the case may be: 3 Provided that the cancellation of certificate & xegistration on an application of the deales or otherwe shall not affect the liability of the dealer to pay the (including any interest and penalty) due for any perk upto the date of cancellation whether suct lax (inclu any interest and penalty) is assessed before the date cancellation but remains unpaid, or is assessed there: :
12. Returns, payment of tax and interest.—E dealer registered under this Act shal} [ite retums and mca payment of tax and interest in the mannec.and form:
may be prescribed. j
CHAPTER V
INSPECTION, SEARCH, SUIZURE AND AN
EVASION PROVISIONS
13. Power of entry, inspection and seizure accounts and goods.—(]) An assessing authorily or officer net below the rank of Inspector, authorised by Commissioner in this behalf with such conditions axa
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DELHI] GAZETTE : EXTRAORDINARY 3
may, be specified by che Commissioner. power
inspect avs
y the place of business of a ny other place where it is believed such authority or offtcer that business is meing done or accounts are being kept by such dealer;
qo direct such dealce to produce eccounts activities for examinations;
9 inspect, the goods in the possession of the Gealer ot in the posession of any bady else an behalf of such dealer, wherever such gaods are. pinced;
y make search of such place including the search of the gerson found there, where concealment of facts. relating to business is suspected: z
'o brealc open the doors of any premises or to Sseeak open ery almirah, box, receptacle in which any g90ds, accounts, registers or documents of the dealer are suspected to be kept, but access Co such prem ises, almirah, box or receptacle is denice
to record the statement ofthe dealer or his from any record and to put identification marks on accounts, registers or documents and on any door, almirali, box or receptacle, Explaiation—(1), There shall be a presumption ect of goods, accounts registers or documents,
"ere found atany place af business of a deal er during spection oF search that they relate to his business Wats the contrary is proved by fim.
{2) The power under clauses (d) and (e) of sub- on (4) shalt be exercised by the Inspector in the ence of any authority not below the rank of assistant sax officer.
3). Where any accounts, registers or documents are Me stsced before aay assessing authority or any officer below the rank of assistant sales tax officer in any Eececding onder she Act such authority or-officer may, saagans to be recorded in writing, impound and retain avin its custody fora pertod nat exceeding six months, hall give the dealer or any other person who has EdJuced such accounts, registers or documents a receipt Be the sane.
a: * (dy Whereas atthe time of inspeetion, the assessing E yor any officer not below the rank of assistant 45 tax officer authorised by the Commissioner in this alF has reason ¢o suspect that the dealer is attempting avoid or evade tax or is concealing his tax liabiJity in mainer, it may, for rezsons to be recorded in writing 06)99-4
~ ragisters and documents zelating to his business ° manager, ageat or servant or to lake extracts _ seize such accounts, registers ar documents of the dealer as it may consider necessary and shall give the dealer, or any olher person form whose custady such accounts, registers or documents are scized a receipt for the same, aud may retain the same in its custody for examination, enquiry, prosceution or other legal action for a period not exceeding six months.
(5} The accaunts, registers or documents impounded under sub-section (2) or seized under sub-section (4) cauld be retained even beyond a period of six months and \pto a maximum period of two years from the date of impounding or seizure, as the case may be, by such authority or officer, after having obtained permission in writing of the Commissioner or the Deputy Commissioner authorised by the Commissioner.
(6} The assessing authority or any other officer not below the rank of assistant sales tax officer authorised by the Commissioner under sub-section (4) may seize any goods liable ta tax, which are found in the possession of a dealer or in the possession of any body else on behalf of such dealer and which are not accounted for in his accounts, registers or doctiments maintained in the course of his business; and a list of gaods so seized shall be prepared by sich authority or officer and a copy thereof shall be given to the dealeror any other person from whase custody such goods are seized.
(7) Where itis not feasible io seize the accoulits, vegistess or documents nnder sub-section (4) or the goods under sub-section (6), the assessing authority orthe officer concericd may serve on the owner or the person who is in immediate possession o; control thereof an order that he shallnot remove, part with or athenvise deal with them except with the previous permission of such authority or officer, which may, afier serving such order, take such steps as.may be decmed necessary under the circumstances.
(8) The assessing authority of the officer referred to in sub-section (6) may, after having given the dealer an opportunity of being heard and after having held such futher enquiry as it may consider fit, impose on him, for the possession of goods not accounted for, whether seized of noturder sut-section (6), a penalcy equalte the amount of five times of the tax leviable on such goods or thirty percent of the value of such goods, whichever is less, and such authority or.olfcer may release the goods, if scized, on payment of the penalty impased or on furnishing such security for the payment thereof as it may consider necessary.
(9) The asessing authority ar other officer as referred to in sub-section (4), may require any person :— fa) Who teansports of holds in custody any goods of a dealer, to give any information in his possession in sespect of such goads or to allow inspection thereof, as the case may be; and
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14 DELI} GAZETTE | EXTRAORDINARY __ (Paarl ~~" ¢y) whe maintains or has in his possession any 4 accounts, registered or documents relating (0 the business of a dealer, to produce such accaunts, registers ordocuments for inspection. }4, Prosecution and Penalties under the Act—
(1) Wheré any person— :
(a) liable to be registered under the Act fails to register bimself; or
(b) fails to file return or-pay tax according to such return within the time stipulated alongwith
. interest knowingly prepares or produces false accounts, registers ordocuments, o: knowingly fuimishes false returns in telation to his business, Gt ntakes a false disclosure or averment in any statement required (0 be recorded or in any declaration required 10 be Gitled under this Act or the rules; or
(o) fraudulently avoids orevades tax or deliberately conceals his tax léability in any manner, or (@) Tails to pay the amount of any dentand zotice and a period of not Jess tan six months has elapsed since the receipt of te demand notice by him; or 1
Explamation:—An offence uoder this clause shall be deemed to bea continuing offence until full payment is made,
(e) deliberately disregards a notice of demand; or (Q fails to make deduction of taxat source or, after + deducting fails @ deposit amount so deducted ag required under section 6;
(@) prevents or obstructs in any manner the competent officerunder the Act, toenter, juspect where the goods or the accounts, registers and. documents are believed to be kept, ar pravenis or obstructs such officer to seize the geads or he agcounts, registers und documents; or
(h) enters into works contrat with any contractor withaur oblaining from the contractor a-tax clearance certificate under section 7 of the Act; is 10 furnish information as réquired under quetion B of the Act;
_Mhils to maintain vegounes in de mannee as required under section 10 of the'Act;
(k) aids or abéts any pétson in the comnuissian of any such offence ax aforesaid;
'on a complanit being made' against such person by tic assessing aulltority of the grea or any.atier competent afiicer having obtained sanction from the Depuiy Conmmissione" having jurisdiction, shall on conviction by a Merropolitan Magistyare, having jurisdiction, be punishable with simple imprisonment for a term which inay, extend:to six, nowths and with fine not exceeding cupees twenty thousand,
and search the business place or any ollterplace ~
(2) Where an offence under this section committed with regard to a business, every persuc. wa was responsible for the conduct of the business atthe when the offence was commilied or who was answers! fos legal lapse in any manner by his action or omis:Samg shail be liable 1o be praceeded against and punished unde this section, a
(3) Without prejudice to the provisions conta in sub-section (2), where an offence under this section's committed by a firm or n company and ic is found the offence has been committed with the consent si .connivanee of or is attributable to any neglect. on sre part of any partner of the Sire, or Chairman-Cumy Managing Director, Executive Director, Director of aa Company, such Partner, Chairman-Cuny-Mani Oirector, Managing Director, Executive Director ar Director, shall be liable to be proceeded against anti punished under this section :
(4) Any proceeding under this Act includins =e progecding of assessment, renssessment, rectification & recovery olber than the praceeding for imposition penalty, sholl br carred an without prejudice to su prosecution under tis section, a
(5) Ifa dealer fails without reasonable cause 3B] comply with any of the provisions of this Act ar the ral made thereunder, shall, if no other penalty is proving under this Act for such contravention or failure, fe Hie 10 imposition of a penalty, not exceeding rupees werd thousand and where sirch contravention or failure % continuing one, to 9 daily penalty not exceeding rupess five hundred during the period of the continuance of the} contravention or faifure provided that no such penarge shall be imposed without affording the dealer a opportunity of Being heard, ' 9
18.Investigntion of offeucés.—-(1) Subject to soz conditions as may be prescribed, the Conimissioner may} authorise either generally or in respect of a particurm| case oF class af cases, any officer not below dic rank «iy an assistant sales ax officer lo investigate all or any. the offences ponishable under this Act
2) Every oilicer so authorised shal, in the conan of such investigation, exercise afl powers conferred the Code of Criminal Pracedure, 1973 (2 of 1974) upam an officer- in-charge ofa police station for the investigesi of a cognizable offence, 3
CHAPTER VI
Certain Provisions of-the Delhi Sales Taxt Act Applicable
16, Authorities ugder the Delhi Sales 'Tay empowered to assess; réassuss, ele. fax under Act—(1) Subject to the Aber provisions of this Asi the rules made thereunder, the authorities for the tug being empowiered to assess, reassess, collect and enioes payment of any tax under the Delhi Sales Tax Act ass:
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DELHI] GAZETTE : EXTRAORDINARY 15
searsess, collect and enforce payment of tax including Fac; interest or penalty payable by a dealer under this Act Hae i the tax or interest a1 penalty payalsle by sucha dealer Sander this Act isa (ax ov interest arpenaity payable under
"ga Deli Sales Tax Act and for this purpose they may Sexercizeall arnny of the powers they have under the Delhi E Sues Tax Act, and the provisions of the Delhi Salas Tax AXE, reiting lo rewums, notices, assessment, re-assessinent, ication, collection, registration of any dealer tiable i oay tax under this Act, imposition of he tax liability of Far firm of Hindu undivided family 10 pay 1ax in the event he dissolution af swelt firm or partition of such family, fal mode of recavery of lax, appeals, revisions, Ereterericus, refunds Gnes, penalties, charging or payment d the Ireatment of documents furnished by
(2) All the provisions refatinig to offences and Hceaalties (including provisions relating to penslcy in Siew € grosecution foran offence or in addition to the penalties ighnsent for an offence) of the Dejhi Sales Tak
"gt shall mutatis mulandis, apply an relation to the Jpecosgmnenn, re-nssessment, collection and the enforcement é¢ payinenl of the tax required to be collected under this rin relation to any process connected with such sment, re-nssessment. collection or reforcement of 'Gasmont as if the tax payable under this Act were the tas payable under the Delhi Saics Tax Act. * Be CHAPTER VIL
Miscellanious and Rules
12, Power fo make mules —(1) The Government make mifes generally t0 carry out dhe purposes of is Act
(2) In particular and without. prejudice to the
(1) Rules made under this section shall be subject Baa: che condition of previous publication:
it Provided that if the Government is satisfied that ercumstances so exist which render It necessary to take Hirocnediate action, it may dispense with the condition of 'ious publication of any rules to be made tnder this ($) Every culemade under this sectionshall be laid,
"25 sown as may We alter HAS: spate, nelore the Leglaive aridy WDE ihe as Wa SeSTheN LOT BACKALETOS, qhinwy days which may be comprised in ene session or Bin wo successive sesstons, and if, 'before the expiry of
Tinted by the Manager, Govt. of India Press, Hing Koad, Mayap' tnd Published by the Contrcliet of
the session'in which iLis $0 laid or the session immediately following, the Legislative Assembly agrees in making any modification in the rule or the Legislative Assembly agrecs that the rule should not be made and notifies such dec in te Official Gazette, the rule shall form te date of publication of such notification have effect only in sucks hodified form or be of no effect, as the case may be; so. however, iat any such modification or anquiment shill be withoutprejudicc to the validity of onything previonsty foac or omitted to be done wader that rate, 18, Power to remove difficuky:—-If any difficulty arises in giving effect to the provisions of this Act, the Government inay, by order published in the official Guzzelte, inake such provisions, not inconsistent with the provisions of this Act as appear to it lo he necessnyy or expedient for removing the difficulty:
Provided that no such arder'shall be made after the expiry ofa period oFtwo years from the date of publication of this Act in the official Gazette
RT,L, DY SOUZA, Under Secy.
Werte fra Cum A) & Fira 2 (a)
Sater a se ea EL TET TH
powers conferred under rules 2
Treasury Rules (Vol-I) the LY Governor, of National from vime to time,
Wy exper and tn the name of the LA
the Waionh Capital Vertinghy of DENG
WX. GUPTA, Dy, Sey
ew Danicsones
cao, Delhi 11954.
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