Amendment status not verified — confirm the current text below against the official source.
Cognizance of offence (1) No court shall take cognizance of any offence punishable under this Act or rules made thereunder except on complaint by, or with the previous sanction in writing of, the Commissioner. (2) No court inferior to that of a Metropolitan Magistrate shall try any offence punishable under this Act or rules made thereunder. SECTION 39A THE DELHI E&B TAX ACT, 1996 15 CHAPTER VI MISCELLANEOUS 1[39. Recovery of tax (1) The amount of any tax, interest, penalty or other amount due under any provision of this Act shall, without prejudice to any other mode of recovery available to the Government under any other law for the time being in force, be recoverable as arrears of land revenue. (2) If the tax, interest, penalty or other amount due has not been deposited within the specified time, a recovery certificate to the Collector for recovery of the same shall be issued in such manner as may be prescribed. (3) For the purposes of recovery of any amount recoverable as arrears of land revenue under this Act, the provisions of the Delhi Land Reforms Act, 1954 (Delhi Act 8 of 1954), as to the recovery of arrears of land revenue shall, notwithstanding anything contained in that Act or in any other enactment, be deemed to be in force throughout Delhi and the provisions of the Revenue Recovery Act, 1890 (1 of 1890) shall have effect accordingly. (4) For the purposes of recovery of any amount recoverable as arrear of land revenue under this Act,— (a) the Deputy Entertainment Tax and Betting Tax Commissioner shall have and exercise all the powers and perform all the duties of the Deputy ' ,I Commissioner under the Delhi Land Reforms Act, 1954 (Delhi Act 8 of 1954); (b) the Entertainment Tax Officer and Additional Entertainment Tax Officer shall have and exercise all the powers and perform all the duties of the Revenue Assistant under the Delhi Land Reforms Act, 1954 (Delhi Act 8 of 1954); (c) the Assistant Entertainment Tax Officer shall have and exercise all the powers and perform all the duties of Tehsildar under the Delhi Land Reforms Act, 1954 (Delhi Act 8 of 1954).] 2[39A. Special mode of recovery (1) Notwithstanding anything contained in any law or contract to the contrary, the Commissioner may, at any time or from time to time, by notice in writing, a copy of which shall be forwarded to the person at his last known address, require,— (a) any person from whom any amount of money is due, or may become due, to the person (in this section called "the taxpayer") liable to pay tax, interest, penalty or any amount due under this Act; or (b) any person who holds or may subsequently hold money for or on account of the taxpayer, to pay to the Commissioner, either forthwith upon the money becoming due or being held so much of the money as is sufficient to pay the amount due by the taxpayer in respect of the arrears of tax, interest, penalty or any other amount under this Act, or the whole of the money when it is equal to or less than that amount. (2) The Commissioner may amend or revoke any such notice or extend the time for making any payment in pursuance of the notice. 1 Substituted by the Delhi Entertainments and Betting Tax (Amendment) Act, 2009 (Delhi Act 2 of 2010), dt. 5-1-2010, w.e.f. 1-2-2010. 2 Inserted, ibid. 16 THE DELHI E&B TAX ACT, 1996 SECTION 43 (3) Any person making any payment in compliance with a notice under this section shall be deemed to have made the payment under the authority of the taxpayer, and the receipt thereof by the Commissioner shall constitute a good and sufficient discharge of the liability of such persons to the extent of the amount specified in the receipt. (4) Any person discharging any liability to the taxpayer after receipt of the notice referred to in this section, shall be personally liable to the Commissioner to the extent of the liability discharged or to the extent of the liability of the dealer for unpaid tax, penalty and interest. (5) Where a person to whom a notice under this section is sent, proves to the satisfaction of the Commissioner that the sum demanded or any part thereof is not due to the taxpayer or that he does not hold any money for or on account of the taxpayer, then, nothing contained in this, section shall be deemed to require such person to pay any such sum or part thereof, as the case may be, to the Commissioner. (6) Any amount of money which the aforesaid person is required to pay to the Commissioner, or for which he is personally liable to the Commissioner under this section shall, if it remains unpaid, be recoverable as if arrears of land revenue from the aforesaid person. (7) The Commissioner may apply to the court in whose custody there is money belonging to the taxpayer for payment to him of the entire amount &such money or if it is more than the tax, interest and penalty, if any, due, an amount sufficient to discharge such tax, interest and the penalty.]