State Act
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Section 14. Applicability of the provisions of this Act to persons liable to pay tax under section 6
THE DELHI TAX ON LUXURIES ACT, 1996
Act no. 10 of 19961996Repealed 1 July 2017Delhi (State Act)
This Act was repealed on 1 July 2017 by the Delhi Goods and Services Tax Act, 2017 (Delhi Act 3 of 2017), s.174(1)(iii); it may still apply to matters that began before then.
14. Applicability of the provisions of this Act to persons liable to pay tax under section 6 Where in respect of any fax due from a 1[proprietor] under this Act, any other person is liable for payment thereof under section 6, then such other person shall be deemed to be a 1[proprietor] for the purpose of this Act, and all the relevant provisions of this Act shall in respect of such liability apply to such person also, as if he were the 1[proprietor].