Amendment status not verified — confirm the current text below against the official source.
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 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 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: 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 <acvality of the Faregaing power, such rules may be made vide far all or any of the matiers expressly required He allowed by this Act to be preseribed by rules MG) inmaking any cules the Gaverument may direct es: 9 breach thereof shall be punishable with fine not eceevling twenty thousand rupees, and wlien the offence EE: contiming ons, with daily fine nor exceeding five adred rupees during the contiquance of such offence. (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.