State Act
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Section 4. Liability of 1[proprietor]
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This Act was repealed on 1 July 2017 by the Delhi Goods and Services Tax Act, 2017 (Delhi Act 3 of 2017), s.174(1)(iii); it may still apply to matters that began before then.
4. Liability of 1[proprietor] (1) Subject to the provisions of this Act and the rules made thereunder there shall be paid by every .1[proprietor] who is liable to pay tax under this Act, the tax or taxes pay tax leviable in accordance with the provisions of this Act. (2) If a person other than the owner (including part-owner) is for the time being in charge of the business, then such person and the owner (including part-owner) shall jointly and severally be liable to pay the tax.