Section 123D
Power of Commissioner regarding assessment.
The Delhi Municipal Corporation Act, 1957
About this Act
An Act to consolidate and amend the law relating to the Municipal Government of Delhi.
1[123D. Power of Commissioner regarding assessment.The Commissioner may, at any time
(a) make, suo motu, an assessment in any case where a return on the basis of self assessment has not been filed;
(b) revise any assessment where the information furnished in the return of self assessment is found to be incorrect;
(c) reopen any assessment even after the period of one year in any case where it has been detected that there is wilful suppression of information; and
(d) impose a penalty not exceeding thirty per cent of the difference in tax arising from non-filing of a return in time, giving wrong information or wilful suppression of facts].
(a) make, suo motu, an assessment in any case where a return on the basis of self assessment has not been filed;
(b) revise any assessment where the information furnished in the return of self assessment is found to be incorrect;
(c) reopen any assessment even after the period of one year in any case where it has been detected that there is wilful suppression of information; and
(d) impose a penalty not exceeding thirty per cent of the difference in tax arising from non-filing of a return in time, giving wrong information or wilful suppression of facts].
Notes
1. Ins. by Delhi Act 6 of 2003, s. 13 (w.e.f. 1-8-2003).