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This Act was repealed on 1 July 2017 by the Delhi Goods and Services Tax Act, 2017 (Delhi Act 3 of 2017), s.174(1)(iii); it may still apply to matters that began before then.

47. Power to transfer proceedings The Commissioner may, after recording reason by order in writing transfer any proceedings or class of proceedings under any provision of this Act, from himself to any other officer and he may likewise transfer any such proceedings from any officer to any other officer or to himself. Explanation: In this section, the word "proceedings" in relation to any 1[proprietor] whose name is specified in any order issued thereunder, means all proceedings under this Act in respect of any year which may be pending on the date of such order or which may have been completed on or before such date, and includes also all proceedings under this Act which may be commenced after the date of such order in respect of any year in relation to such 1[proprietor].