Amendment status not verified — confirm the current text below against the official source.
Spa five lacs PROVIDED that a proprietor, who is engaged in business of providing any luxury, other than that of accommodation in a hotel having tariff of rupees one thousand or more per room per day and whose turnover in the previous year or in the year of commencement of the Delhi Tax on Luxuries (Amendment) Act, 2012 before,the date of commencement, exceeds the threshold values specified above shall be liable for registration from the date of commencement of the aforesaid Act.] (2) Every 2[proprietor] required to possess a certificate of registration shall apply in the prescribed form to the Commissioner within thirty days from the date on which the 2[proprietor] first becomes liable to pay the tax. (3) If the Commissioner, after such inquiry as he deems fit, is satisfied that an application for registration is in order, he shall register the applicant and issue to him a certificate of registration in the prescribed form. (4) The Commissioner may, after considering any information furnished or otherwise called for or received under any provision of this Act, amend from time to time the certificate of registration. (5) Where a registered 2[proprietor] discontinues, transfers or otherwise disposes of his activity of providing accommodation by way of business or where he ceases to be liable to pay the tax and he applies in the prescribed form to the Commissioner, on receipt of such application, the Commissioner shall, after making such inquiry as may be necessary, cancel the certificate of registration with effect from such date as he may fix in accordance with the rules. (6) Where the Commissioner is satisfied that any registered 2[proprietor] has discontinued, transferred or otherwise disposed of his business and has failed to apply under sub-section (5) for cancellation of certificate of registration, the Commissioner may, after giving the 2[proprietor] a reasonable opportunity of being heard, cancel the certificate of registration with effect from such date as he may fix to be the date from which the said activity has been discontinued, transferred or otherwise disposed of: PROVIDED that, the cancellation of certificate of registration whether on an application of the 2[proprietor] or otherwise shall not affect the liability of the 1 Inserted by the Delhi Tax on Luxuries (Amdt.) Act, 2012, dt. 19-6-2012, w.e.f. 9-8-2012. 2 Substituted for "hotelier", ibid. SECTION 11 THE DELHI TAX ON LUXURIES ACT, 1996 7 '[proprietor] to pay the tax due for any period upto the date of cancellation whether such tax is assessed before or after the date of cancellation. 2[(7)] No '[proprietor] liable to pay the tax under this Act shall conduct or cause to be conducted business, unless he possesses a valid certificate of registration as provided by this Act: PROVIDED that, it shall be lawful for the l[proprietor] to conduct or cause to conduct business, if the l[proprietor] has applied to registration as provided by this Act.