Amendment status not verified — confirm the current text below against the official source.
Establishmentnot to be treated as comnreicurt unit..——"— (1) Notwithstanding the provisions of‘any other IIltjrw for the time being in force, the establishment strait not ' be treated ast'cmnnIrercial one and shall only be liable to pay: -—— . (a) rI-power and water tariff as {applicable to _ domestic or residential use;'jand - ' (b) , property tax asapplicableto residential ' ._ tenanted premises with respect to the ' portion let not to the guests, restricted to ' the period of occupancy thereof, fully or . partly as the case may be - . .(2)Notwithstanding anything in the Delhi Value Added Tax Act, 2004 (DelhiAct 3. of2005) the owner oi an ' I' establishment shall not be required to pay the. value added tax levied under the said Act. - l (.3) Nonvithstanding,-'the provisions of the-Delhi Tait: On Luxuries Act, 1996 (Delhi Act it) of 1996),.the owner oi~ I the establishment shall not be required to pay the In): I ‘ levied under the said AcIt. . 1 3.313133." __ 3 11131111 GAZETTE ; EXTRAORDINARY ' V ' 1'. 1 CHAPTER 1v '3 APPEAL AND REVISQN t7. Appeal.-— ( t ‘1 l f an owner is aggrieved with an 1,11t'i1‘3l' of the prescribed authority under this Act, he may 11 lithl’; 1111 appeal to the appellate authority. Every such appeal: shall b1: preferred to the appellate authority within thirty .- 1111.11 the date of communication oi the order: l’1ovidcd that the uppeilate authority may entertain 111111ppcal .1ftLr the expiry ofsaid period ofthirty days ithis 111.1111l that: there was sufficient cause for not filing it witliin that period ' ‘ 12)‘1he appellant shall have a right to be represented by 11 legal practitioner and the prescribed authority may be 1'1: 1111'...emu-d bv Such officer or personas the Government =11:1\ appoint.- ti) On receipt of any such appeal, the appellate. nirrhoritx shall after nit/int; the appellant reasonable t'i'1,1pt1i'tunitvolbeinghcard and alter makingsuchenqttiry, 11 it deems pr'..opcr dispose oftlte appeal for. reasons to be " " 113cm dtdin \v1'hing. (.4) the proceedings before the appellate authority .:.halll1e completed within four months 1.15 Revision.~- the revisingauthoritv may, either 3111 its own nir'ition or Otherwise, within a period of ninety 1.1y 5 f1om the date ol the order ofthe appellate authority,_ 1‘ill 3111 iii.‘ records ofany case decided by the appellate 1111thoritr. and pass such order thereon as it may- deem fi . propcr. Such order shall be final and no further appeal shall he 11111111111111: ' Provided that the revising authority may entertain'a revision after the expiry ofthc said period ofninety days, if 11 is; satisfied that there is sufficient cause for'not- filing it; within that period: Provided further that no order tinder- this saction' . ;l1all be made 11111114 prejudice ofa person unless he hada 11' risonrrbie Opportunity ofbeing heard eitherpersonally 0r through a counsel or hv a duly authorised agent CHAFFERV (,‘)FFl.-".N('I['LS AND PENALTiES t9. Penalty for not providing facilities totlre guests as promised.»- Any owner who’does trot provide services to the guests, as promised, shall be punishable with line which may extend to five thousand rupees, ' 2t). Penalty for false-5taten'tent.——— Any otvner who 1.11'iilfully provides l’aiseinforrnatiori in the. application of registration or fumishes false infonnation or makes a-false .;tutc1ncnt1.1rttnde1’takirrg‘ or- SUpprcss'cs a material fact With ’ ' the intention to mislead the prescribed authority, shall be 111111 ishnhh witli'imprisonment for a term which may extend to three months or with fine which may extend to ten 1l1 11.15..nrd rupees or with both.