State Act

THE DELHI TAX ON LUXURIES ACT, 1996

This Act was repealed on 1 July 2017 by the Delhi Goods and Services Tax Act, 2017 (Delhi Act 3 of 2017), s.174(1)(iii); it may still apply to matters that began before then.

24. Interest on delayed refunds (1) Where an amount required to be refunded by the Commissioner to any person by virtue of an order issued under this Act is not so refunded to him within ninety days of the date of the order, the Government shall pay such person simple interest at a rate of twelve per cent per annum on the said amount from the date immediately following the expiry of the period of ninety days to the date of the refund. Explanation : If the delay in granting the refund within the period of ninety days aforesaid is attributable to the 1[proprietor], whether wholly or in part, the period of the delay attributable to him shall be excluded from the period for which interest is payable. (2) Where any question arises as to the period to be excluded for the purpose of calculation of interest under the provisions of this section, such question shall be determined by the Commissioner, whose decision shall be final.