Section 123D in The Delhi Municipal Corporation Act, 1957
123D. [] [Inserted by Delhi Act 6 of 2003, section 13 (w.e.f. 1-8-2003)] 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.
