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This Act was repealed on 1 July 2017 by the Delhi Goods and Services Tax Act, 2017 (Delhi Act 3 of 2017), s.174(1)(iii); it may still apply to matters that began before then.

7. Authorities under the Act (1) (a) For carrying out the purposes of this Act, the Government shall, by notification, appoint an officer to be the Commissioner of Luxury Tax. (b) To assist the Commissioner in the discharge of his functions under this Act the Government may appoint one or more officers to be Additional Commissioners of Luxury Tax, and such number of Deputy Commissioners of Luxury Tax, Assistant Commissioners of Luxury Tax and Luxury Tax Officers and such other officers with such designations as the Government may think necessary. (2) The Government may, by notification in Official Gazette. specify the powers and functions which an officer appointed under clause (b) of sub-section (1) may exercise and discharge. (3) The Commissioner shall have jurisdiction over whole of the National Capital Territory of Delhi and the other officers appointed under clause (b) of sub-section (1) shall have jurisdiction either over the whole of the National Capital Territory of Delhi or such areas or 2[establishments] as the Commissioner may specify by notification in official Gazette. (4) The superintendence and control for the proper execution of the provisions of this Act and the rules made thereunder relating to the levy and the collection of tax shall vest in the Commissioner.