Section 19(3) in The Delhi Municipal Corporation (Property Taxes) Bye-Laws, 2004
(3)For the purposes of the third proviso to sub-section (9) of section 123B, the Commissioner(a)on receipt of the return of self-assessment as aforesaid, may, if necessary, send a notice, in writing, to the owner or the occupier or the other person as the case may be, directing him to appear before him either in person or through an authorised representative, with all necessary documents in support of the return of self-assessment, and(b)after giving the owner or the occupier or the other person, as the case may be, an opportunity of being, heard, may pass such order determining the tax and the penalty or refund, if any, as he may think fit.
