NDMC ACT(Remission And Refund)

CHAPTER - VIII

TAXATION

Levy of Taxes || Property-Tax || Tax on Vehicles and Animals || Theatre-Tax || Tax on Advertisements Other Than Advertisements Published in the Newspapers || Duty on Transfer of Property || Tax on Buildings Payable Along With the Application for Sanction of Building Plans || Other Taxes || Supplementary Taxation || Payment and Recovery of Taxes || Remission and Refund || Appeals || Miscellaneous Provisions Relating to Taxation || Taxes on Entertainment and Betting ||

APPEALS

Appeal against assessment etc.

115.

(1)	An appeal against the levy or assessment of any tax under this Act shall lie to the Court of the district judges of Delhi or New Delhi, as the case may be.
(2)	If, before or on the hearing of an appeal under this section, any question of law or usage having the force of law or construction of a document arises, the Court of district judge on his own motion may, or on the application of any party to the appeal, shall, draw up a statement of the facts of the case, and the question so arising, and refer the statement with his opinion on the question for the decision for the High Court.
(3)	On a reference being made under sub-section (2), the subsequent proceedings in case shall be, as nearly as may be in conformity with the rules relating to references to the High Court contained in Order XLVI of the First Schedule to the Code of Civil Procedure, 1908 (5 of 1908).
(4)	In every appeal, the costs shall be in the discretion of the Court.
(5)	Costs awarded under this section to the Council shall be recoverable by the Council as an arrear of tax due from the appellant.
(6)	If the Council fails to pay any costs awarded to an appellant within ten days after the date of the order for payment thereof, the Court may order the Chairperson to pay the amount to the appellant.

Conditions of right to appeal.

116.

(1)

INo appeal shall be heard or determined under section 115 unless-

(a)

the appeal is, in the case of a property tax, brought within thirty days next after the date of authentication of the assessment list under section 70 (exclusive of the time requisite for obtaining a copy of the relevant entries therein) or, as the case may be, within thirty days of the date on which an amendment is finally made under section 72 and, in the case of any other tax, within thirty days next after the date of the receipt of the notice of assessment or of alteration of assessment or, if no notice has been given, within thirty days after the date of the presentation of the first bill or, as the case may be, the first notice of demand in respect thereof;

(b)

the amount, if any, in dispute in the appeal has been deposited by the appellant in the office of the Council.

Condonation of delay in preferring the appeal.

117.
	Notwithstanding anything contained in clause (a) of section 116, an appeal may be admitted after the expiration of the period prescribed therefor by that section if the appellant satisfies the court that he had sufficient cause for not preferring the appeal within the period.

Finality of appellate orders.

118.
	The order of the Court confirming, setting aside or modifying an order in respect of any rateable value or assessment or liability to assessment or taxation shall be final:
	Provided that it shall be lawful for the Court upon application or on its own motion, to review any order passed by it in appeal within three months from the date of the order.

NOTES ON CLAUSES

These clauses relate to appeal against assessment, etc.