Section 177 in The Delhi Municipal Corporation Act, 1957
177. General power of exemption.
- The [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a), "for the Corporation" (w.e.f. 13-1-2012)] may, by resolution passed in this behalf, exempt either wholly or in part from the payment of any tax levied under this Act, any class of persons or any class of property or goods.[*] [The heading Terminal taxes on goods and sections 178 to 183 omitted by Ordinance No. 21 of 1993 (w.e.f. 31-1-1993)]Terminal taxes on goods[*] [The heading Terminal taxes on goods and sections 178 to 183 omitted by Ordinance No. 21 of 1993 (w.e.f. 31-1-1993)]178. Terminal tax on goods carried by railway or road.(1)On and from the date of the establishment of the [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a) for "the Corporation" (w.e.f. 13-1-2012)] under section 3, there shall be levied on all goods carried by railway or road into the Union territory of Delhi from any place outside thereof, a terminal tax at the rates specified in the Tenth Schedule.(2)The [Government] [Substituted by Delhi Act 12 of 2011, section 2(b) for "Central Government" (w.e.f. 13-1-2012)] may, by notification in the Official Gazette, vary from time to time, the rates specified in that Schedule, in relation to any goods or classes of goods so, however, that where the rates are increased, the increased rate shall not be more than treble the rates so specified.(3)The [Government] [Substituted by Delhi Act 12 of 2011, section 2(b) for "Central Government" (w.e.f. 13-1-2012)] may by like notification declare that with effect from such date as may be specified in the notification, the terminal tax levied in relation to any goods or class of goods shall, for reasons specified in the notification, cease to be levied.[*] [The heading "Terminal taxes on goods and sections 178 to 183" omitted by Ordinance No. 21 of 1993 (w.e.f. 31-1-1993)]179. Recovery of terminal taxes.(1)The terminal tax levied under this Act shall be payable on demand and shall be collected by the Central [Government] [Substituted by Delhi Act 12 of 2011, section 2(b) for "Central Government" (w.e.f. 13-1-2012)] in such manner and through such agency as may be specified by notification in the Official Gazette.(2)Such portion of the total proceeds of the terminal tax as the Central [Government] [Substituted by Delhi Act 12 of 2011, section 2(b) for "Central Government" (w.e.f. 13-1-2012)] may determine shall be deducted to meet the cost of collection of the tax.[*] [The heading "Terminal taxes on goods and sections 178 to 183" omitted by Ordinance No. 21 of 1993 (w.e.f. 31-1-1993)]180. Payment by the Central Government to the Corporation and other local authorities.- The proceeds of the terminal tax collected under this Act (which shall form part of the Consolidated Fund of India) reduced by the cost of collection as determined under sub-section (2) of section 179 shall, if Parliament by appropriation made by law in this behalf so provides, be paid by the Central [Government] [Substituted by Delhi Act 12 of 2011, section 2(b) for "Central Government" (w.e.f. 13-1-2012)] to the [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a) for "the Corporation" (w.e.f. 13-1-2012)] and to other local authorities within the Union territory of Delhi in such proportion as may from time to time be determined by the Central [Government.] [Substituted by Delhi Act 12 of 2011, section 2(b) for "Central Government" (w.e.f. 13-1-2012)][*] [The heading Terminal taxes on goods and sections 178 to 183 omitted by Ordinance No. 21 of 1993 (w.e.f. 31-1-1993)]181. Power of exemption.- The Central [Government] [Substituted by Delhi Act 12 of 2011, section 2(b) for "Central Government" (w.e.f. 13-1-2012)] may, by notification in the Official Gazette, exempt either wholly or in part from the payment of terminal tax imposed by this Act any class of goods.[*] [The heading "Terminal taxes on goods" and sections 178 to 183 omitted by Ordinance No. 21 of 1993 (w.e.f. 31-1-1993)]182. Powers and liabilities of persons authorised to collect terminal taxes.- Every person authorised under the provisions of this Act and the rules made thereunder to collect the terminal tax shall have, in respect of the collection of such tax and of the confiscation of goods in connection therewith, same powers as are conferred by any law for the time being in force on the Collector of Land Customs Delhi and the officers subordinate to him in respect of the levy and collection of land customs duties and the confiscation of goods in connection therewith and shall also be subject to the same liabilities in respect of anything done by him in or for the purpose of collecting the terminal tax as the said Collector of Land Customs and the officers subordinate to him are subject to under any law for the time being in force relating to land customs duties.[*] [The heading "Terminal taxes on goods and sections 178 to 183" omitted by Ordinance No. 21 of 1993 (w.e.f. 31-1-1993)]183. Power to make rules.- The Central [Government] [Substituted by Delhi Act 12 of 2011, section 2(b) for "Central Government" (w.e.f. 13-1-2012)] may make rules in relation to the levy, assessment and collection of terminal tax under this Act and may by such rules provide for the following among other matters, namely:(a)the examination of goods liable to payment of terminal tax;(b)the inspection, weighing or otherwise examining the contents of any conveyance or package for the purpose of ascertaining whether it contains any goods in respect of which terminal tax is payable;(c)the seizure and confiscation of goods liable to terminal tax in case of refusal to pay such tax;(d)the measures to prevent evasion of terminal tax;(e)any other matter which is to be or may be prescribed for the levy, assessment or collection of the terminal tax.[***] [The words "Taxes on motor vehicles" and omitted by Act 52 of 1964, section 3 and Sch. II (w.e.f. 29-12-1964).] Taxes on entertainment and betting
