Amendment status not verified — confirm the current text below against the official source.
Payment of Tax (1) Tax shall be paid in the manner herein provided, and at such intervals as may be prescribed. I Substituted for "hotelier" by the Delhi Tax on Luxuries (Amdt.) Act, 2012, dt. 19-4.2012, w.e.f. 9-8-2012. (b) 12 THE DELHI TAX ON LUXURIES ACT, 1996 SECTION 19 (2) A registered 1 [proprietor] furnishing return as required by sub-section (1) of section 12, shall first pay in the prescribed manner the whole of the amount of tax due from him according to such return alongwith the amount of any penalty or interest payable by him under section 16. (3) A registered '[proprietor] furnishing a revised return in accordance with sub-section (2) of section 12, and revised return shows that a larger amount of tax than already paid is payable, shall first pay the additional tax due as may be prescribed. (4)(a) The amount of tax:— (i) due where returns have been furnished without full payment thereof, or (ii) assessed or reassessed for any period under section 13 or section 15 less any sum already paid by the '[proprietor] in respect of such a period, or (b) the amount of interest or penalty (if any) levied under section 16 or 17, and (c) the sum (if any) forfeited to the Government under section 17, and (d) the amount of the fine (if any) imposed under sub-section (3) of section 34, shall be paid by the '[proprietor] or the person liable therefor by such date as may be specified by the Commissioner for this purpose, being a date not earlier than thirty days from the date of the notice, and (e) the Commissioner may, in respect of any particular '[proprietor] or person, and for reasons to be recorded in writing, allow the '[proprietor] or the person liable therefor to pay the tax, by instalments. However, on such payment on instalments simple interest shall be leviable at the rate of two per cent of the amount due per month. (5) Any tax which remains unpaid after the date specified in the notice for payment, and any instalment not duly paid, shall be recoverable as c‘arrear of land revenue. (6) Notwithstanding anything contained in this Act or in any other law for the time being in force, where any sum collected by a person by way of tax in contravention of section 27, is forfeited to the Government under section 17 and is recovered from him, such payment or recovery shall discharge him of the liability to refund the sum to the person from whom it was so collected. A refund of such sum or any part thereof can be claimed from Government by the person from whom it was realized by way of tax, provided that an application for such claim is made by him in writing in the prescribed form to the Commissioner, within one year from the date of the order of forfeiture. On receipt of any such application, the Commissioner shall hold such inquiry as he deems fit, and if the Commissioner is satisfied that the claim is valid and admissible and that the amount so claimed as refund was actually paid to Government or recovered, he shall refund the sum or any part thereof, which is found due to the person concerned within such period as may be specified failing which simple interest shall be paid on delayed payment at the rate of one per cent per month.