Section 123B(10) in The Delhi Municipal Corporation Act, 1957
(10)Where no notice is sent by the Commissioner under section 123C within twelve months after the year to which such self-assessment relates, such self- assessment shall be regarded as assessment made under this Act:Provided that in any case, where there has been wilful suppression of facts, penalty upto thirty per cent. of the tax due may be imposed:Provided further that the procedure for sending of notice, hearing of objection and determination of tax and penalties shall be such as may be specified in the bye-laws.
