NDMC ACT(Miscellaneous Provisions Relating To Taxation)

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 ||

MISCELLANEOUS PROVISIONS RELATING TO TAXATION.

Power to inspect for purposes of determining rateable value or tax.

119.

(1)

The Chairperson may, without giving any previous notice, enter upon and make an inspection of:

(a)	any land or building for the purpose of determining the rateable value of such land or building;
(b)	any stable, garage, or coach house or any place wherein he may have reason to believe that there is any vehicle or animal liable to a tax under this Act;
(c)	any place or premises which he has reason to believe are being used or are about to be used for any performance or show in respect of which the theatre-tax is payable or would be payable;
(d)	any land, building or vehicle in or upon which any advertisement liable to tax under this Act is exhibited or displayed.

(2)

The Chairperson may, by written summons, require the attendance before him of any person whom he has reason to believe to be liable to the payment of a tax in respect of a vehicle or animal, or of any servant of any such person and may examine such person or servant as to the number and description of vehicles and animals owned by or in the possession or under the control of such person; and every person or servant of such person so summoned shall be bound to attend before the Chairperson and to give information to the best of his knowledge and belief as to the said matters.

Composition.

120.

(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.

Irrecoverable debts.

121.

(1)	The Chairperson may write off any sum due on account of any tax or of the costs of recovering any tax if such sum is, in his opinion irrecoverable:
	Provided that where the sum written off in favour of any person exceeds one thousand rupees, the previous sanction of the Council shall be first obtained.
(2)	The Chairperson shall report to the Council every case in which any sum has been written off under sub-section (1).

Obligation to disclose liability.

122.

(1)

The Chairperson may, by written notice, call upon any inhabitant of New Delhi to furnish such information as may be necessary for the purpose of ascertaining -

(a)	whether such inhabitant is liable to pay any tax imposed by the Council under this Act;
(b)	at what amount he should be assessed; or
(c)	the rateable value of the land or building which he occupies and the name and address of the owner or lessee thereof.

(2)

If any person when called upon under sub-section (1) to furnish information neglects to furnish it within the period specified in this behalf by the Chairperson or furnishes information which is not true to the best of his knowledge or belief, he shall be liable, in addition to any penalty which may be imposed under this Act, to be assessed at such amount on account of tax as the Chairperson may deem proper, and the assessment so made shall, subject to the provisions of this Act, be final.

Immaterial error not to affect liability.

123.

No assessment and no charge or demand on account of any tax shall be impeached or affected by reason only of any mistake in the name, residence, place of business or occupation of any person liable to pay the tax or in the description of any property or thing, or of any mistake in the amount of the assessment, charge or demand, or by reason only of clerical error or other defect of form, if the directions contained in this Act and the bye-laws made thereunder have in substance and effect been complied with and it shall be enough in the case of any such tax on property or any assessment of value for the purpose of any such tax, if the property taxed or assessed is so described as to be generally known; and it shall not be necessary to name the owner or occupier thereof.

General power of exemption.

124.
	The Council may, by resolution passed in this behalf, exempt either wholly or in part from the payment of any tax levied under this Act, any class of persons or any class of property or goods.