Section 19 in The Delhi Municipal Corporation (Property Taxes) Bye-Laws, 2004
19. Form of furnishing return self-assessment to Commissioner.
(1)The return of self assessment under sub-section (5) of section 123B shall be furnished to the Commissioner in Form C.(2)For the purposes of the first proviso to sub-section (9) of section 123B, the suppression of any material fact in the return of self-assessment submitted under sub-section (5) of that section; resulting in the payment of an amount of tax which is lower than the amount of the tax determined in the final assessment, shall be deemed to be wilful suppression of fact, regardless of the consequences or effects of such suppression.(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.(4)For the purposes of the second proviso to sub-section (10) of section 123B, the Commissioner may, after giving the owner or the occupier or the other person, as the case may be, an opportunity of being heard, pass such order determining the tax and penalties., if any, as he may think fit.
