The Delhi Motor Vehicles Taxation Act, 1962
Administered Ministry: Ministry of Road Transport and Highways
Section
Section 21 Trial of offences.
No court inferior to that of a magistrate of the second class shall try an offence punishable under this Act.
Section 22 Protection for bona fide acts.
No prosecution, suit or other proceedings, shall lie against the taxation authority or any other authority for anything in good faith done or intended to be done under this Act.
Section 23 Power to make rules.
(1) The 1[Administrator] may, subject to the condition of previous publication, make rules for carrying out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing provision, the 1[Administrator] may make rules for all or any of the following matters, namely:--
(a) the time within which, and the manner in which, the tax shall be paid;
(b) the form of declaration and additional declaration, particulars to be stated therein and the time within which the declaration or additional declaration shall be delivered under section 4 or section 6, as the case may be;
(c) the form of the tax token and the manner in which the tax token shall be displayed in the motor vehicle under section 5;
(d) the conditions subject to which refund of tax may be allowed under section 10;
(e) the authority before which, the manner in which, the time within which and the fee on payment of which, an appeal may be filed and the manner in which such appeal shall be heard and decided under section 16;
(f) the issue of duplicate tokens and of certified copies of the records of the taxation authority and the fees chargeable therefor;
(g) any other matter which is to be, or may be prescribed.
2[(3) Every rule made under this section and every notification issued under sub-section (2) of section 3 3[and sub-section (3) of section 10] shall be laid, as soon as may be, after it is made or issued, before each House of Parliament, while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or notification, or both Houses agree that the rule should not be made or the notification should not be issued, the rule or notification shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification.]
(2) In particular and without prejudice to the generality of the foregoing provision, the 1[Administrator] may make rules for all or any of the following matters, namely:--
(a) the time within which, and the manner in which, the tax shall be paid;
(b) the form of declaration and additional declaration, particulars to be stated therein and the time within which the declaration or additional declaration shall be delivered under section 4 or section 6, as the case may be;
(c) the form of the tax token and the manner in which the tax token shall be displayed in the motor vehicle under section 5;
(d) the conditions subject to which refund of tax may be allowed under section 10;
(e) the authority before which, the manner in which, the time within which and the fee on payment of which, an appeal may be filed and the manner in which such appeal shall be heard and decided under section 16;
(f) the issue of duplicate tokens and of certified copies of the records of the taxation authority and the fees chargeable therefor;
(g) any other matter which is to be, or may be prescribed.
2[(3) Every rule made under this section and every notification issued under sub-section (2) of section 3 3[and sub-section (3) of section 10] shall be laid, as soon as may be, after it is made or issued, before each House of Parliament, while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or notification, or both Houses agree that the rule should not be made or the notification should not be issued, the rule or notification shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification.]
1. Subs. by Act 17 of 1983, s. 2, for "Chief Commissioner" (w.e.f. 1-12-1983).
2. Subs. by Act 17 of 1983, s. 5, for sub-section (3) (w.e.f. 1-12-1983).
3. Ins. by Act 25 of 1989, s. 5 (w.e.f. 1-2-1990)
2. Subs. by Act 17 of 1983, s. 5, for sub-section (3) (w.e.f. 1-12-1983).
3. Ins. by Act 25 of 1989, s. 5 (w.e.f. 1-2-1990)
Section 24 Repeal.
(1) On and from the commencement of this Act, the Acts specified in Schedule II shall stand repealed.
(2) The repeal of the said Acts by sub-section (1) shall not affect,--
(a) the previous operation of the said Acts or anything duly done or suffered thereunder; or
(b) any right, privilege, obligation or right conferred, accrued or incurred under any of the said Acts; or
(c) any penalty, forfeiture or punishment incurred in respect of any offence committed against any of the said Acts;
(d) any investigation, legal proceedings or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid;
and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the said Acts had not been repealed.
(3) Subject to the provisions contained in sub-section (2) and notwithstanding the repeal of the Punjab Motor Vehicles Taxation Act, 1924 (Punjab Act 4 of 1924), as extended to Delhi,--
(i) every declaration delivered under that Act in respect of any motor vehicle shall be deemed to be a declaration delivered under this Act; and
(ii) every token issued under that Act and valid immediately before the commencement of this Act, shall continue to be valid after such commencement for the unexpired portion of the period for which it has been issued.
(2) The repeal of the said Acts by sub-section (1) shall not affect,--
(a) the previous operation of the said Acts or anything duly done or suffered thereunder; or
(b) any right, privilege, obligation or right conferred, accrued or incurred under any of the said Acts; or
(c) any penalty, forfeiture or punishment incurred in respect of any offence committed against any of the said Acts;
(d) any investigation, legal proceedings or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid;
and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the said Acts had not been repealed.
(3) Subject to the provisions contained in sub-section (2) and notwithstanding the repeal of the Punjab Motor Vehicles Taxation Act, 1924 (Punjab Act 4 of 1924), as extended to Delhi,--
(i) every declaration delivered under that Act in respect of any motor vehicle shall be deemed to be a declaration delivered under this Act; and
(ii) every token issued under that Act and valid immediately before the commencement of this Act, shall continue to be valid after such commencement for the unexpired portion of the period for which it has been issued.
Section 25 Amendment of section 184, Act 66 of 1957.
In the Delhi Municipal Corporation Act, 1957, for section 184, the following section shall be substituted, namely:--
"184. Central Government to pay proceeds of entertainment and betting taxes to Corporation.--The proceeds of the entertainment and betting taxes collected in Delhi under the provisions, of the U. P. Entertainment and Betting Tax Act, 1937 (U.P. Act 8 of 1937), as extended to Delhi (which shall form part of the Consolidated Fund of India) reduced by the cost of collection as determined by the Central Government shall, if Parliament by appropriation made by law in this behalf so provides, be paid to the Corporation for the performance of its functions under this Act.".
"184. Central Government to pay proceeds of entertainment and betting taxes to Corporation.--The proceeds of the entertainment and betting taxes collected in Delhi under the provisions, of the U. P. Entertainment and Betting Tax Act, 1937 (U.P. Act 8 of 1937), as extended to Delhi (which shall form part of the Consolidated Fund of India) reduced by the cost of collection as determined by the Central Government shall, if Parliament by appropriation made by law in this behalf so provides, be paid to the Corporation for the performance of its functions under this Act.".