Amendment status not verified — confirm the current text below against the official source.
Assessment of Tax (1) The amount of tax due from a l[proprietor] liable to pay tax shall be assessed separately for each year during which he is so liable: PROVIDED that, the Commissioner may, subject to such conditions as may be prescribed, assess the tax due from any '[proprietor] during a part of a year. (2) If the Commissioner is satisfied that the returns furnished by a registered [proprietor] in respect of any period are correct and complete he shall assess the amount of tax due from the '[proprietor] on the basis of such returns. (3) If the Commissioner is not satisfied that the returns furnished by a registered l[proprietor] in respect of any period are correct and complete, and he thinks it necessary to require the presence of the l[proprietor] or the production of further evidence, he shall serve on such '[proprietor] a notice of not less than fifteen days or a shorter period in case assessment is getting time barred requiring him on a date and at a place specified therein, either to attend and produce or cause to be produced all evidence on which such '[proprietor] relies in support of his returns, or to produce such evidence as is specified in the notice. On the date specified in the notice, or as soon as may be thereafter, the Commissioner shall, after considering all the evidence which may be produced, assess the amount of tax due from the '[proprietor]. (4) If a registered '[proprietor] fails to comply with the terms of any notice issued under sub-section (3), the Commissioner shall assess, to the best of his judgment, the amount of tax due from him. 1 Substituted for "hotelier" by the Delhi Tax on Luxuries (Amdt.) Act, 2012, di 19-6-2012, w.e.f. 9-8-2012. SECTION 15 THE DELHI TAX ON LUXURIES ACT, 1996 9 (5) Where all the returns are filed by a registered l[proprietor] for any year ending on or after the appointed day by the prescribed dates, or on or before the date prescribed for filing the last return of that year, no order of assessment under sub-section (3) or (4) in respect of that year shall be made after the expiry of three years from the end of the said year, and if for any reason such order is not made within the period aforesaid, then the returns so filed shall be deemed to have been accepted as correct and complete for assessing the tax due from such '[proprietor]: PROVIDED that, where a fresh assessment is to be made in view of any order made in appeal under this Act or by the High Court or by the Supreme Court or any other competent authority such assessment shall be made within twelve months from the date of receipt of such order: PROVIDED FURTHER that, in computing any period of limitation laid down in this sub-section the time during which the assessment remained stayed under the order of the High Court or of the Supreme Court or any other competent authority shall stand excluded. (6) If a registered '[proprietor] does not furnish return in respect of any period by the prescribed date, the Commissioner shall, at any time within three years from the end of the year in which such period occurs, after giving the l[proprietor] a reasonable opportunity of being heard, proceed to assess, to the best of his judgment, the amount of the tax (if any) due from him. (7) If the Commissioner has reason to believe that a '[proprietor] is liable to pay tax in respect of any period, but has failed to apply for registration or failed to apply for registration within time as required by section 8, the Commissioner shall, at any time, within four years from the end of the year in which such period occurs, after giving the '[proprietor] a reasonable opportunity of being heard, proceed to assess, to the best of his judgment, the amount of tax (if any) due from the '[proprietor] in respect of that period, and any period or periods subsequent thereto. (8) Notwithstanding anything contained in the foregoing provisions of this section, where the Commissioner is not satisfied about the correctness or the completeness of the acebunts of a '[proprietor], or where no method of accounting has been regularly employed by a '[proprietor], the Commissioner may, after giving the '[proprietor] a reasonable opportunity of being heard, assess to the best of his judgment, the amount of tax (if any; due from him. (9) Any assessment made under this section shall be without prejudice to any penalty, or prosecution of an offence, under this Act.