HARYANA VALUE ADDED TAX ACT, 2003
An Act to provide for levy and collection of tax on the sale or purchase of goods in the State of Haryana and matters incidental thereto and connected therewith.
Be it enacted by the Legislature of the State of Haryana in the Fifty-fourth Year of the Republic of India as follows:-
(1) This Act may be called the Haryana Value Added Tax Act, 2003.
(2) It extends to the whole of the State of Haryana.
(3) It shall come into force on the appointed day.
(1) In this Act, unless the context otherwise requires, -
(a) "Act of 1973" means the Haryana General Sales Tax Act, 1973 (Act 20 of 1973);
(b) "appellate authority" means an officer referred to in, or appointed under, clause (a) or clause (b) of sub-section (1) of section 33 to entertain and decide appeals made under this Act and includes the Tribunal;
(c) "appointed day" means the 1st day of April, 2003, unless declared, by notification in the Official Gazette, otherwise by the State Government;
(d) "assessee" means any person who is required to pay any tax, interest, penalty, fee or any other sum under this Act or the rules made thereunder;
(e) "assessing authority" means any person authorised by the State Government to make any assessment under this Act and to perform such other duties as may be required, by or under this Act;
(f) "b
(1) Every dealer who would have continued to be liable to pay tax under the Act of 1973 had this Act not come into force, and every other dealer whose gross turnover during the year immediately preceding the appointed day exceeded the taxable quantum as defined or specified in the Act of 1973, shall, subject to the provisions of sub-section (4), be liable to pay tax on and from the appointed day on the sale of goods effected by him in the State.
(2) Every dealer to whom sub-section (1) does not apply and who is of the class or classes mentioned in column 2 of the Table below and whose gross turnover in any year first exceeds the taxable quantum specified in column 3 there against, shall, subject to the provisions of sub-section (4), be liable to pay tax on and from the day mentioned in column 4 there against on the sale of goods effected by him in the State -
(a) where such sale or purchase takes place outside the State;
(b) where such sale or purchase takes place in the course of import of the goods into, or export of the goods out of, the territory of India; or
(c) where such sale or purchase takes place in the course of inter-State trade or commerce.
Where any assessee claims -
(a) that any receipt or dispatch of goods by him is otherwise than by way of purchase or sale of such goods by him;
(b) that any sum of money received or receivable or paid or payable by him by any means including adjustment against a debt is not in the course of business, and where in the course of business such sum is not valuable consideration for any sale or purchase of goods effected by him in the year in which the said sum was received or receivable or paid or payable;
(c) that any purchase or sale of goods by him is not liable to tax by reason of such purchase or sale being outside the State or in the course of inter-State trade and commerce or in the course of the import of the goods into, or the export of the goods out of, the territory of India;
(d) that any purchase or sale of goods effected by him is exempt from tax or leviable to tax at a p
(1) Subject to the provisions of sub-section (2), in determining the taxable turnover of a dealer for the purposes of this Act, the following deductions shall be made from his gross turnover, namely: -
(a) turnover of sale of goods outside the State;
(b) turnover of sale of goods in the course of inter-State trade and commerce;
(c) turnover of sale of goods in the course of the import of the goods into the territory of India;
(d) turnover of sale of goods in the course of the export of the goods out of the territory of India;
(e) turnover of export of goods out of State;
(f) turnover of disposal of goods otherwise than by sale;
(g) turnover of sale of exempted goods in the State;
(h) turnover of sale of goods to such foreign diplomatic missions/consulates and their diplomats, and Determination
(1) The tax payable by a dealer on his taxable turnover in so far as such turnover or any part thereof relates to, -
(a) the sales of goods not falling within sub-section (2), -
(i) in the case of goods specified in Schedule A, shall be calculated at the rates specified therein;
(ii) in the case of declared goods except those specified in Schedule B, shall be calculated at four per cent or such other rate not exceeding the ceiling specified in clause (a) of section 15 of the Central Act as the State Government may, by notification in the Official Gazette, direct;
(iii) in the case of goods specified in Schedule C, shall be calculated at four per cent or such other rate not exceeding ten percent as the State Government may, by notification in the Official Gazette, direct;
(iv) in the case of other goods, shall be calculated at ten percent or such other rate no
(1) Input tax in respect of any goods purchased by a VAT dealer shall be the amount of tax paid to the State on the sale of such goods to him and shall, in case of a dealer who is liable to pay tax under sub-section (1) of section 3 or, as the case may be, makes an application for registration in time under sub-section (2) of section 11, include the tax paid under this Act and the Act of 1973 in respect of goods (except capital goods) held in stock by him on the day he becomes liable to pay tax but shall not include tax paid in respect of goods specified in Schedule E used or disposed of in the circumstances mentioned against such goods:
Provided that where the goods purchased in the State are used or disposed of partly in the circumstances mentioned in Schedule E and partly otherwise, the input tax in respect of such goods shall be computed pro rata:
Provided further that if input tax in respect of any goods purchased in t
(1) The State Government may, in the public interest and subject to such conditions as it may deem fit, accept from any class of dealers, in lieu of tax payable under this Act, for any period, by way of composition, a lump sum linked with production capacity or some other suitable measure of extent of business, or calculated at a flat rate of gross receipts of business or gross turnover of purchase or of sale or similar other measure, with or without any deduction therefrom, to be determined by the State Government, and such lump sum shall be paid at such intervals and in such manner, as may be prescribed, and the State Government may, for the purpose of this Act in respect of such class of dealers, prescribe simplified system of registration, maintenance of accounts and filing of returns which shall remain in force during the period of such composition.
(2) No dealer in whose case composition under sub-section (1) is in force, shall issue a tax
(1) The amount of tax, penalty or interest payable and the amount of refund due, under the provisions of this Act, shall be rounded off to the nearest rupee and for this purpose fifty paise or more shall be increased to one rupee and less than fifty paise shall be ignored.
(2) If after rounding off, as provided in sub-section (1), the sum payable by an assessee or refundable to him, as the case may be, is less than ten rupees, the same shall be ignored.
(3) Nothing in this section shall apply for the purpose of collection by a dealer of any amount by way of tax in respect of any purchase or sale of goods by him.
(1) Every dealer liable to pay tax under sub-section (1) of section 3, who either held registration certificate under the Act of 1973 or whose application for registration under the said Act was pending till the appointed day, shall inform the assessing authority of such particulars of his business in such form and manner within such period as may be prescribed and such authority after receipt of such information, if it is satisfied about the correctness of the same by making such inquiry as it may consider necessary, shall issue to him a registration certificate under this Act which shall be valid from the appointed day, otherwise, it shall, after giving the affected person a reasonable opportunity of being heard, pass an order declining registration:
Provided that during the period prescribed for furnishing the information and till such time final decision is taken on the same, the registration certificate issued under the Act of 1973 shall be
(1) Where it appears to the authority to whom an application is made under section 11 to be necessary so to do for the proper realisation of the tax payable or for the proper custody and use of any forms referred to in this Act or the rules made thereunder which are printed under the authority of the State Government or are required to be authenticated by any authority under this Act before use, he may, by an order in writing and for reasons to be recorded therein, impose as a condition for the issue of a certificate of registration, a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security as may be so specified, for all or any of the purposes of this Act.
(2) Where it appears to the assessing authority to be necessary so to do for the proper realisation of tax payable under this Act or for the proper custody and use of the forms referred to in sub-section (1), he ma
If any dealer to whom the provisions of sub-section (2) of section 14 apply, -
(a) sells, transfers or otherwise disposes of or discontinues his business;
(b) sells, transfers or otherwise disposes of or discontinues his place(s) of business or opens new place(s) of business;
(c) changes the name, constitution or nature of his business including change in the goods traded or manufactured or used in business or manufacture;
or
(d) appoints an authorised agent, he shall within the prescribed time, inform the assessing authority accordingly, and if any dealer dies, his legal representative shall in like manner inform the said authority:
Provided that if a dealer or his legal representative, as the case may be, fails to inform of the change as required under the foregoing provision having the effect of transferring the liability to pay tax o
(1) Tax payable under this Act shall be paid in the manner and at such intervals as hereinafter provided.
(2) The following dealers or class or classes of dealers, whether or not liable to pay tax, namely: -
(a) such class or classes of dealers as may be prescribed;
(b) such dealer as may be required so to do by the assessing authority by notice in the prescribed form served in the prescribed manner;
(c) a dealer who has applied for the grant of registration certificate but no final decision on his application has been taken; and
(d) every registered dealer, shall furnish such returns including for statistical purposes at such intervals, verified by such persons, by such dates and to such authority, as may be prescribed and different returns may be prescribed for different class or classes of dealers, and if the tax due according to such returns is more than
(1) The returns furnished by a dealer shall be duly acknowledged in the manner prescribed, and where all the returns relating to an assessment year have been filed and are complete in material particulars, the dealer shall, subject to the provisions of sub-section (2), be deemed to have been assessed for that year:
Provided that where the returns are not complete in material particulars, the dealer shall be given an opportunity to complete them.
Explanation. - A return is complete in material particulars if it contains the information required to be furnished therein, is correct arithmetically, accompanied with the statutory lists, documents and proof of payment of tax due according to the return in full and is duly signed by the dealer.
(2) Subject to the rules which the State Government may frame for selection of cases for scrutiny in respect of dealers required to file returns under sub-section (2)
If upon information which has come into his possession, the assessing authority is satisfied that any dealer has been liable to pay tax in respect of any period but has failed to apply for registration, it shall, before the expiry of three years following the end of such period, after giving him a reasonable opportunity of being heard, assess, to the best of its judgement, the amount of tax due from him in respect of such period and all subsequent periods and shall direct him further to pay by way of penalty a sum equal to the amount of tax found due as a result of such assessment.
Explanation. - For the purposes of this section, a dealer shall be deemed to have failed to apply for registration, if he makes an incomplete application for registration or, having made an application for registration, fails to comply with any direction given to him by the assessing authority within the time specified by it as a result of which his application is fil
If in consequence of definite information which has come into its possession, the assessing authority discovers that the turnover of the business of a dealer has been under assessed or has escaped assessment or input tax or refund has been allowed in excess in any year, it may, at any time before the expiry of five years following the close of that year or before the expiry of two years following the date when the assessment for that year becomes final, whichever is later, after giving the dealer a reasonable opportunity, in the prescribed manner, of being heard, reassess the tax liability of the dealer for the year for which the reassessment is proposed to be made; and for the purpose of reassessment the assessing authority shall, in case the dealer fails to comply with the terms of the notice issued to him for the purpose of reassessment, have power to reassess to the best of its judgement.
(1) Notwithstanding the provisions relating to the period of limitation contained in sections 15, 16 and 17, assessment or reassessment, as the case may be, may be made -
(i) in consequence of, or to give effect to, any order made by any court, or any authority under this Act within a period of two years of receipt of copy of such order by the assessing authority;
(ii) before the expiry of five years following the close of the year, which any book, account, register or document seized under section 29 relates to, provided the proceedings do not extend after the expiry of the period specified in third proviso to sub-section (4) of section 29.
(2) Where the assessment or reassessment proceedings relating to any dealer remained stayed including stay of passing the final order for any period, by order of any court, or any authority under this Act, such period shall be excluded in computing the period of li
Any taxing authority or appellate authority, may, at any time, within a period of two years from the date of supply of copy of the order passed by it in any case, rectify any clerical or arithmetical mistake apparent from the record of the case:
Provided that no order shall be passed under this section without giving the person adversely affected thereby a reasonable opportunity of being heard.
(1) If any person has charged any amount purported to be tax in excess of the tax leviable, no order allowing refund of the excess amount shall be passed in his favour by any authority under this Act or by any court unless he refunds such amount to those from whom it was charged, and where charged from a VAT dealer, the input tax shall be duly adjusted.
(2) No refund of input tax shall be admissible to a VAT dealer except -
(a) in respect of input tax relating to the goods which have been sold in the course of export of goods out of the territory of India or have been used in Rectification of clerical mistakes. manufacture and the manufactured goods have been sold in the course of export of goods out of the territory of India, in full; and
(b) in respect of input tax relating to the goods which have been sold in the State or in the course of inter- State trade or commerce or have been used in manufactu
(1) Where an order giving rise to a refund is the subject matter of further proceedings and the taxing authority interested in the success of such proceedings is of the opinion that the grant of the refund is likely to adversely affect the recovery in the event of success of such Power to withhold refund. proceedings, he may, for reasons to be recorded in writing, withhold the refund and shall, if such authority is below the rank of Commissioner, refer the case, within thirty days of the application for the refund, to the Commissioner for order.
(2) If a reference has been made to the Commissioner under sub-section (1) in time, he may either pass an order withholding refund or direct that refund be made on furnishing of security except cash security of the like amount or decline to withhold the refund:
Provided that if no order withholding the refund is received within ninety days of making the reference to the Commissioner
(1) The amount of any tax assessed and the penalty imposed under this Act shall be paid by the dealer in the manner prescribed within a period of thirty days from the date of service of notice of demand in the prescribed form issued by the assessing authority for this purpose.
(2) A taxing authority who is required to recover any dues under this Act from an assessee, if satisfied that the assessee is unable to pay the whole of the amount due against him within the time allowed to him for payment, it may, with the prior approval of the officer incharge of the district by order in writing, extend the date of payment of such dues or allow him to pay the same by instalments against an adequate security or bank guarantee subject to payment of interest under the provisions of section 23.
(3) The Commissioner or an officer authorised by him in writing in this behalf, may, on an application made to him, modify an order passed under
(1) If any amount, specified in a notice of demand issued under section 22, or directed to be deposited by an order passed under this Act, whether as tax or penalty or both, is not paid within a period of thirty days from the date of service of the notice or the supply of the copy of the order to the assessee, as the case may be, then, he shall be liable to pay in addition to the amount due from him simple interest on such amount at one-and-a-half per cent per month if the payment is made within ninety days but if the default continues thereafter, at three per cent per month for the period from the last date for the payment of the amount in time to the date he makes the payment:
Provided that where the recovery of any tax or penalty is stayed by the High Court or the Supreme Court, the amount of such tax or penalty shall be recoverable with simple interest at one-and-a-half per cent per month on the amount ultimately found due for the period the
(1) The State Government may, having regard to the effective recovery of tax, require in respect of contractors or any other class or classes of dealers that any person making payment of any valuable consideration to them for the execution of a works contract in the State involving transfer of property in goods, whether as goods or in some other form or for sale of goods in the State, as the case may be, shall, at the time of making payment, whether by cash, adjustment, credit to the account, recovery of dues or in any other manner, deduct tax in advance therefrom which shall be calculated by multiplying the amount paid in any manner with such rate not exceeding ten per cent, as the State Government may, by notification in the Official Gazette, specify and different rates may be specified for different works contracts or class or classes of dealers, and that such person shall keep record, of the payments made and, of the tax deducted in advance therefrom, for a perio
(1) Notwithstanding anything to the contrary contained in section 11, section 15 and section 28, a casual trader shall, -
(a) at least three days before commencing business in the State, inform the assessing authority of such particulars of his business in such form and manner as may be prescribed;
(b) deposit security in cash as may be fixed by the assessing authority which shall not exceed estimated liability to pay tax for seven days or such lesser period for which the casual trader is conducting the business;
(c) pay tax daily on the sales made during the previous day;
(d) furnish to the assessing authority immediately after conclusion of his business in the State a return of the business in the prescribed form and manner;
and
(e) not issue any tax invoice for sale of goods by him and no dealer to whom any goods are sold by such Spec
Any amount due under this Act including the tax admitted to be due according to the returns filed, which remains unpaid after the last date specified for payment, shall be the first charge on the property of the defaulter and shall be recoverable from him as if the same were arrears of land revenue.
Where any person liable to pay any tax or other dues under this Act creates during the period any proceedings under this Act are pending against him, a charge on, or transfers, any immovable property belonging to him in favour of any other person, such charge or transfer shall be void as against any claim in respect of any tax or other dues payable by such person as a result of the completion of the said proceedings unless he proves that such charge or transfer was not with the intention of defrauding any such tax or other dues.
(1) Every dealer liable to furnish returns under sub-section (2) of section 14 shall keep a true and proper account of his business, and if the assessing authority considers that such account is not sufficiently clear and intelligible to enable him to make a proper check of the returns referred to in that sub-section, he may require such dealer by notice in writing to keep such accounts, as he may, in writing, direct subject to anything that may, with a view to making proper assessment of tax, be prescribed.
(2) Every dealer required to furnish returns under sub-section (2) of section 14 shall,-
(a) in respect of every sale of goods, effected by him -
(i) to any dealer;
(ii) to any other person on credit;
(iii) to any other person on cash, where the sale price of the goods exceed one hundred rupees or such other amount not exceeding five hundred rupees, as ma
(1) A taxing authority may, for the purposes of this Act, require any dealer to produce before him any book, document or account relating to his business and may inspect, examine and copy the same and make such enquiries from such dealer relating to his business, as may be necessary.
(2) Every registered dealer shall -
(a) maintain day to day accounts of his business;
(b) maintain a list of his account books, display it along with his registration certificate and furnish a copy of such list to the assessing authority;
(c) produce, if so required, account books of his business before the assessing authority for authentication in the prescribed manner;
(d) retain his account books at the place of his business, unless removed therefrom by an official for inspection, by any official agency or by auditor, or for any other reason which may be considered to be satis
(1) A taxing authority may, for the purpose of identifying an unregistered dealer liable to tax or estimating extent of business of any dealer or making verification of documents furnished to or produced before it or any other authority under this Act, or for the purpose of collecting any data or conducting a market survey which may be useful for tax administration under this Act, or for carrying out other purposes of this Act, visit -
(a) any place of business within the area of its jurisdiction; or
(b) any place of business of a dealer to whom such authority, granted or, as the case may be, is competent to grant, a certificate of registration under this Act, whether such place be the principal place or not of such business, and require any proprietor, employee or any other person who may at that time and place be attending in any manner to, or helping in, the carrying on of such business -
(i) to aff
(1) If with a view to preventing or checking evasion of tax in any place or places in the State, the State Government, considers it necessary so to do, it may, by notification in the Official Gazette direct the establishment of a check-post or the erection of a barrier or both, at such place or places as may be notified.
(2) The owner or person incharge of the goods and, when the goods are carried by a goods carrier, the driver or any other person incharge of the goods carrier, shall carry with him a goods carrier record, a trip sheet or log book, along with a sale invoice or tax invoice or delivery note, as the case may be, and a declaration containing the prescribed particulars in the prescribed form obtained from the prescribed authority, duly filled in and signed by the prescribed persons, in respect of the goods meant for the purpose of business and are carried by him or in the goods carrier and produce the same before an officer incharge o
(1) Any assessee considering himself aggrieved by an original order may prefer an appeal and the said appeal shall lie, -
(a) if the order is made by any authority or officer who is lower in rank to Joint Excise and Taxation Commissioner, to the Joint Excise and Taxation Commissioner or such other officer as the State Government may, by notification in the Official Gazette, appoint;
(b) if the order is made by any authority or officer who is not lower in rank to Joint Excise and Taxation Commissioner, to the Commissioner or such other Appeal. officer as the State Government may, by notification in the Official Gazette, appoint;
(c) if the order is made by the Commissioner to the Tribunal.
Note. - An original order means an order passed under this Act except an order passed on appeal or on revision.
(2) Any order passed by a revising authority or an appellate
(1) The Commissioner may, on his own motion, call for the record of any case pending before, or disposed of by, any taxing authority for the purposes of satisfying himself as to the legality or to the propriety of any proceeding or of any order made therein which is prejudicial to the interests of the State and may, after giving the persons concerned a reasonable opportunity of being heard, pass such order in relation thereto as he may think fit:
Provided that no order passed by a taxing authority shall be revised on an issue which on appeal or in any other proceeding from such order is pending before, or has been settled by, an appellate authority or the High Court or the Supreme Court, as the case may be:
Provided further that no order shall be revised after the expiry of a period of three years from the date of the supply of the copy of such order to the assessee except where the order is revised as a result of retrospec
(1) Any person including an authority under this Act considering himself aggrieved by an order of the Tribunal and who, from the discovery of any new and important matter or evidence which, after the exercise of due diligence, was not within his knowledge or could not be produced by him at the time when such order was made, or on account of some mistake or error of law or facts, desires to obtain a review of the order made against the State or him, may apply for a review of such order to the Tribunal.
(2) The application for review shall be preferred within one year from the date of the order sought to be reviewed in the manner prescribed and where the application is preferred by an assessee it shall be accompanied by such fee not exceeding five hundred rupees, as may be prescribed.
(3) The Tribunal of its own accord after giving notice to the parties concerned, review on account of some mistake or error of law or facts, an
(1) Within sixty days from the passing of an order under section 33 or section 35 by the Tribunal affecting any liability of any dealer to pay tax under this Act, such dealer or the Commissioner may, by an application in writing, accompanied by a fee of five hundred rupees in case the application is made by a dealer, require the Tribunal to refer to the High Court any question of law arising out of such order:
Provided that for the purposes of calculating the period of sixty days the period spent in obtaining the copy of the order shall be excluded.
(2) If for the reasons to be recorded in writing, the Tribunal refuses to make such reference, the applicant may within ninety days of such refusal either -
(a) withdraw his application (and if he does so, the fee paid shall be refunded); or
(b) apply to the High Court against such refusal.
(3) If upon the receipt
An officer appointed to assist the Commissioner under sub-section (1) of section 55 shall, for the purpose of investigation of all or any of the offences punishable under this Act, have the powers conferred by the Code of Criminal Procedure, 1973 (Act 2 of 1974), upon an officer incharge of a police station for the investigation of a cognizable offence.
If a dealer has maintained false or incorrect accounts or documents with a view to suppressing his sales, purchases, imports into State, exports out of State, or stocks, of goods, or has concealed any particulars in respect thereof or has furnished to or produced before any authority under this Act or the rules made thereunder any account, return, document or information which is false or incorrect in any material particular, such authority may, after affording such dealer a reasonable opportunity of being heard, direct him to pay by way of penalty, in addition to the tax to which he is assessed or is liable to be assessed, a sum thrice the amount of tax which would have been avoided had such account, return, document or information, as the case may be, been accepted as true and correct.
(1) No person, who is not a registered dealer or not otherwise authorised to collect tax, shall collect in respect of any sale of goods effected by him in the State any amount by way of tax, and no registered dealer shall make any such collection except in accordance with this Act and the rules made thereunder.
(2) If any person wilfully collects any amount by way of tax in contravention of the provisions contained in sub-section (1), the assessing authority may, after affording such person a reasonable opportunity of being heard, direct him to pay by way of penalty, in addition to the tax for which he may be liable, a sum equal to the amount of tax so collected.
(1) Whosoever contravenes, or fails to comply with, any of the provisions of this Act or the rules made thereunder or any order or direction made or given thereunder, shall, if no other penalty or levy of interest is provided under this Act for such contravention or failure, be liable to imposition of a penalty of an amount which is not more than two thousand rupees and not less than one thousand rupees and where such contravention or failure continues after an order or direction to comply with the law has been issued to the offender, he shall be further liable to a daily penalty of one hundred rupees till the contravention or failure continues.
(2) A taxing authority may, after affording to the person concerned a reasonable opportunity of being heard, impose the penalty mentioned in sub-section (1).
No penalty under sub-section (5) of section 7, section 16, section 38 and section 39 shall be imposed on a dealer by any taxing authority after the expiry of two years following the date when the assessment of tax becomes final for the period during which the offence was committed.
(1) Where a works contractor appoints a sub-contractor, who executes the works contract, whether in whole or in part, the contractor and the sub-contractor shall both be jointly and severally liable to pay tax in respect of transfer of property in goods whether as goods or in some other form involved in the execution of the works contract by the sub-contractor.
(2) If the contractor proves to the satisfaction of the assessing authority that the tax has been paid by the sub-contractor on the sale of the goods involved in the execution of the works contract by the sub-contractor and the assessment of such tax has become final, the contractor shall not be liable to pay tax on the sale of such goods but he shall be entitled to claim input tax, if any, in respect of them if the same has not been availed of by the sub-contractor.
(3) Where an agent purchases or sells any goods on behalf of a principal, such agent and the principa
(1) Where a dealer is an undivided Hindu family, firm, or other association of persons, and such family, firm or association is partitioned, dissolved or disrupted, as the case may be, -
(a) the tax payable under this Act by such family, firm or association of persons for the period upto the date of such partition, dissolution or disruption may be assessed as if no such partition, dissolution or disruption had taken place and all the provisions of this Act shall apply accordingly; and
(b) every person who was at the time of such partition, dissolution or disruption, a member of an undivided Hindu family or association of persons or partner of a firm shall, notwithstanding such partition, dissolution or disruption, be liable severally and jointly for the payment of the tax including interest and penalty, if any, payable under this Act by such family, firm or association of persons, whether assessment is made prior to or afte
Where a dealer registered or liable to pay tax, -
(a) dies; or
(b) transfers or otherwise disposes of his business in whole or in part; or
(c) effects any change in the ownership of his business, in consequence of which he is succeeded in the business or part thereof by any other person and such successor in business carries on such business either in its old name or in some other name, such successor shall for all the purposes of this Act be deemed to be and to have always been registered as if the certificate of registration of such dealer had initially been granted to the successor; and he shall be liable to discharge the liabilities of such dealer. The successor shall, on application to the assessing authority, be entitled to have the registration certificate amended accordingly.
(1) Notwithstanding anything to the contrary contained in other provisions of this Act, tax on sale or purchase of goods specified in Schedule G, shall be levied and collected on the sale or purchase price, maximum retail price, face value or the quantity of such goods at the rates and at the stage of sale or purchase and under the circumstances mentioned against such goods in the said Schedule.
(2) Save as otherwise provided in sub-section (1), no tax under this Act shall be levied and collected on sale or purchase of goods specified in Schedule G.
A taxing authority and an appellate authority shall for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (Act 5 of 1908), when trying a suit, in respect of the following matters, namely: -
(a) enforcing the attendance of any person and examining him on oath or affirmation;
(b) compelling the production of documents and impounding or detaining them;
(c) issuing commissions for the examination of witnesses;
(d) requiring or accepting proof of facts by affidavits;
(e) such other powers as may be prescribed, and any proceeding under this Act before a taxing authority or appellate authority shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 and for the purposes of section 199 of the Indian Penal Code, 1860 (Act 45 of 1860).
A taxing authority shall for the purposes of this Act, have the power to determine as to who is the dealer:
Provided that before passing any order under this section, the person concerned shall be given a reasonable opportunity of being heard.
A taxing authority may, for carrying out the purposes of this Act, require any dealer or person including a banking company, insurance company, electricity supply and distribution company, courier-service company, post office, railway, a Government corporation, or a Government agency or body regulating any trade, manufacture or commerce, or any officer thereof, to furnish any information, data or statistics which may be relevant to any proceedings or useful for tax administration under this Act.
(1) Where a taxing authority has, for the purpose of any proceeding under this Act, reasons to believe that any goods whether in stock or in transit, are under priced in a document or book of account produced before it, it may, with prior approval of the Commissioner or such officer as the Commissioner may, in writing, authorise for the purpose, make an offer to purchase such goods at the price shown in the document or book of account increased by ten per cent plus freight and other expenses, if any, incurred by the owner in relation to the goods.
(2) If the owner of the goods accepts the offer, he shall make delivery of the goods on a date and time and at a place specified by the officer making the offer and shall be paid the offered price with other expenses within ten days of the delivery of the goods but if he rejects the offer, or after accepting the offer fails to deliver the goods on the specified date and time and at the specified place,
(1) A taxing authority not below the rank of Deputy Excise and Taxation Commissioner, or such other rank, as may be prescribed, may, in such manner and subject to such restrictions and conditions, as may be prescribed, suo motu or on an application made to him in this behalf by order in writing transfer any case or proceedings or class of proceedings from him to any other officer working under him and he may likewise transfer any such case (including a case already transferred under this section) from one such officer to another or to himself.
(2) Where any proceedings or class of proceedings or case is transferred under sub-section (1), the officer to whom such proceedings or class of proceedings or case is transferred, shall proceed to dispose it of as if it had been initiated by the said officer irrespective of the local limits of the jurisdiction of such officer, and such transfer shall not render necessary the re-issue of any notice already
(1) Subject to such restrictions and conditions as may be prescribed, the Commissioner may, by order in writing, delegate any of its powers under this Act, except those of revision, to any taxing authority.
(2) Subject to such restrictions and conditions as may be prescribed, any taxing authority may, by order in writing, delegate any of its powers conferred on it to other taxing authority subordinate in rank to it.
(1) Any assessee or dealer, who is entitled or required to attend before any authority in connection with any proceedings under this Act, may attend by a person authorised by him in writing in this behalf, being a relative or a whole time employee of the assessee or an advocate or a tax consultant; not being disqualified by or under sub-section (3) or sub-section (4).
(2) In this section a "tax consultant" means -
(i) any person, who before the 10th day of May, 1953, appeared before any assessing or other sales tax authorities in connection with any proceedings under the Punjab General Sales Tax Act, 1941 or the Punjab General Sales Tax Act, 1948, on behalf of any assessee otherwise than in the capacity of an employee or relative of that assessee; or
(ii) a retired Gazetted Officer of the Haryana Excise and Taxation Department who has worked as an taxing authority or an appellate authority under the Ac
(1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this Act, other than proceedings before a Criminal Court, shall, save as provided in sub-section (3), be treated as confidential, and notwithstanding anything contained in the Indian Evidence Act, 1872 (Act 1 of 1872), no court shall save as aforesaid, be entitled to require any officer of the State Government to produce before it any such statement, return, account, document or record or any part thereof or to give evidence before it in respect thereof.
(2) Save as provided in sub-section (3), if any officer of the State Government discloses any of the particulars referred to in sub-section (1), he shall be punishable with imprisonment, which may extend to six months, or with fine or with both.
(3) Nothing in this secti
(1) No assessment made and no order passed under this Act or the rules made thereunder, by an appellate authority or a taxing authority shall be called in question in any civil court and, save as is provided in sections 33, 34, 35, 36, sub-section (5) of section 52 and sub-section (5) of section 56, no appeal or application shall lie against any such assessment or order.
(2) No injunction shall be granted by any court other than the High Court of any State or the Supreme Court of India in respect of any assessment made or any proceedings initiated, or in respect of any action taken, or to be taken, in pursuance of any provisions of this Act or the rules made thereunder.
(1) The State Government may appoint a Commissioner for carrying out the purposes of this Act, and as many Additional Excise and Taxation Commissioners, Joint Excise and Taxation Commissioners, Deputy Excise and Taxation Commissioners, Assistant Excise and Taxation Commissioners, Excise and Taxation Officers, Assistant Excise and Taxation Officers and such other officers to assist him as it thinks fit and may authorise the Commissioner to appoint as many Taxation Inspectors and other officials to assist him as it thinks fit.
(2) The Commissioner shall have jurisdiction over the whole of the State and shall exercise all the powers conferred and perform all the duties imposed on the Commissioner, by or under this Act; and other officers appointed under sub-section (1) shall exercise such powers as may be conferred, and perform such duties as may be required, by Appointment of Commissioner and other officers. or under this Act in the area of jurisd
(1) The State for the purpose of administration and collection of tax may be divided into such ranges comprising of such districts as may be prescribed. Each district may further be divided into circles. A range, district or circle shall be headed by such officers as may be prescribed.
(2) The State Government or the Commissioner may, from time to time, issue such orders, instructions and directions to all such persons who are employed in the administration of this Act as the State Government or the Commissioner may deem fit for such administration and all such persons shall observe and follow such orders, instructions and directions of the State Government and the Commissioner:
Provided that no such orders, instructions or directions shall be issued so as to interfere with the discretion of any appellate authority in the exercise of its appellate functions.
(3) The Sate Government may, if it considers
(1) The State Government may constitute a Tribunal to be called the Haryana Tax Tribunal consisting of three or more odd number of members including the Chairman as the State Government may appoint for the purpose of performing such functions and exercising such powers as may be assigned to, or conferred on, the Tribunal by or under this Act.
(2) The functions of the Tribunal may be discharged by the members sitting in Benches of two or more members, as may be determined by the Chairman.
(3) If the members of a Bench are divided over some matter, the decision shall be the decision of the majority, if there be a majority, but if the members are equally divided they shall state the point or points on which they differ, and the case shall be heard by the full-member Tribunal and such point or points shall be decided according to the decision of majority of the members of the Tribunal.
(4) The decision of
(1) All persons appointed under sub-section (1) of section 55 or sub-section (1) of section 57 shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860 (45 of 1860).
(2) No suit, prosecution or other legal proceedings shall lie against any officer or servant of the State Government for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.
(1) Subject to the provisions of sub-section (2), the State Government may, after giving a reasonable notice of not less than ten days of its intention to do so by uploading the said notices on the website www.haryanatax.com under the head "Legal notices", add to, or omit, or otherwise amend, by notification in the Official Gazette, any or all the Schedules and the Schedules shall be deemed to be amended accordingly.
(2) An amendment to a Schedule shall take effect from the first day of the month following the publication of the notification in the Official Gazette, unless otherwise specified in the notification.
(1) The State Government may, subject to the provisions of sub-section (3) and subject to the condition of previous publication by uploading on the website www.haryanatax.com under the head "Legal notices", make rules by notification in the Official Gazette for carrying out the purposes of this Act and may give them prospective or retrospective effect:
Provided that the condition of previous publication shall not be applicable when the rules are made for the first time under this Act.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the matters which under any provision of this Act are required to be prescribed or to be provided for by the rules.
(3) After the rules have, for the first time, been made under this Act, an amendment in the rules shall take effect from the first day of the month following the publication of the notif
(1) The Haryana General Sales Tax Act, 1973 (20 of 1973), is hereby repealed:
(2) Notwithstanding anything contained in sub-section (1), -
(a) any application, appeal, revision or other proceedings made or preferred to any authority under the said Act, and pending at the commencement of this Act, shall, after such commencement, be transferred to and disposed of by the officer or authority who would have had jurisdiction to entertain such application, appeal, revision or other proceedings under this Act as if it had been in force on the date on which such application, appeal, revision or other proceedings was made or preferred;
(b) any security in the form of cash deposit, bank guarantee, personal bond, surety bond or in any other form furnished on any day before the commencement of this Act for the payment of any tax or other dues under the said Act, shall remain Repeal and saving. in force and may be
Any reference in any provision of the law contained in the repealed Act to an officer, authority or Tribunal, shall for the purpose of carrying into effect the provisions contained in section 61, be construed as a reference to the corresponding officer, authority or Tribunal and if any Construction of references in the repealed Act to officers and authorities. question arises as to who such corresponding officer, authority or Tribunal is, the decision of the State Government thereon shall be final.
If any difficulty arises in giving effect to the provisions of section 61 of this Act, the State Government may by order, published in the Official Gazette, make such provision or give such direction as appears it to be necessary for removing the difficulty.
[See sub-clause (i) of clause (a) of sub-section (1) of section 7].
| Serial No. | Description of goods | [See clause (p) of sub-section (1) of section 2]. |
1. Fresh fruits and vegetables.
2. Betel leaves.
3. Sugarcane.
4. Fresh milk, pasteurised milk, curd and buttermilk.
5. Fresh meat, fish, meat on hoof, poultry and eggs.
6. Livestock.
7. Plants and saplings.
8. Water except when sold in sealed containers.
9. Common salt except when sold in retail packs under brand name.
10. Cereals other than wheat, paddy, rice and barley.
11. Flours of exempted cereals.
12. Natural flowers.
13. Manually operated or animal drawn agricultural implements.
14. Hand carts and animal drawn vehicles.
15. Organic manure.
16. Fodder, that is to sa
[See sub-clause (iii) of clause (a) of sub-section (1) of section 7].
1. Agricultural implements except manually operated or animal drawn.
2. Agricultural tractors and trailers, harvester combines.
3. Sprinkler irrigation and drip irrigation systems and components, parts and accessories thereof.
4. Mono-block or submersible pump sets of the type generally used for agricultural purposes of five horse power and above.
5. Seeds.
6. Fertilisers except organic manure.
7. Pesticides and weedicides for plants protection.
8. Bone meal, crushed bones, bone sinews and burnt bones.
9. Cattle feed, poultry feed and aquatic feed and feed supplements, concentrates, and additives.
10. Oil cakes and de-oiled cakes including de-oiled rice bran.
1
[See clause (a) of sub-section (2) of section 7].
| Serial No. | Description of goods | [See sub-section (1) of section 8]. |
| Serial No. | Description of goods | [See first proviso to sub-section (3) of section 3]. |
1. Paddy
[See sub-section (1) of section 45].
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