CourtMesh

Section 123D: Power of Commissioner regarding assessment.

The Delhi Municipal Corporation Act, 1957Central Act · Act 66 of 1957

[123D. Power of Commissioner regarding assessment.The Commissioner may, at any time

(a) make, suo motu, an assessment in any case where a return on the basis of self assessment has not been filed;

(b) revise any assessment where the information furnished in the return of self assessment is found to be incorrect;

(c) reopen any assessment even after the period of one year in any case where it has been detected that there is wilful suppression of information; and

(d) impose a penalty not exceeding thirty per cent of the difference in tax arising from non-filing of a return in time, giving wrong information or wilful suppression of facts].

Where this provision sits

ActThe Delhi Municipal Corporation Act, 1957
Section123D
Marginal notePower of Commissioner regarding assessment.
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted, Delhi Act 6 of 2003. . Ins. by Delhi Act 6 of 2003, s. 13 (w.e.f. 1-8-2003).

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Delhi Municipal Corporation Act, 1957 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.