HARYANA VALUE ADDED TAX ACT, 2003

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Preliminary Haryana Act No. 6 of 2003

Chapter.I Preliminary

S.1 Short title, extent and commencement

S.2 Definitions

Chapter.II Incidence and levy of tax

S.3 Incidence of tax

S.4 No tax payable in case of inter-State trade etc.

S.5 Burden of proof

S.6 Determination the taxable turnover

S.7 Rates of tax on sale or purchase of goods in the State

S.8 Determination of input tax

S.9 Payment of lump sum in lieu of tax

S.10 Rounding off tax

Chapter.III Registration of dealers

S.11 Registration

S.12 Security from certain class of dealers

S.13 Information to be furnished regarding change of business etc.

Chapter.IV Filing of returns, assessment and collection of tax, refund

S.14 Submission of returns and payment of tax

S.15 Assessment of registered dealer

S.16 Assessment of unregistered dealer liable to tax

S.17 Reassessment of tax

S.18 Period of limitation for completion of assessment or reassessment not to apply in certain cases

S.19 Rectification of clerical mistakes

S.20 Refund

S.21 Power to withhold refund

Chapter.V Recovery of tax

S.22 Demand notice and payment of tax etc.

S.23 Interest on failure to pay tax or penalty

S.24 Special provisions relating to deduction of tax at source in certain cases

S.25 Special provisions relating to deduction of tax at source in certain cases

S.26 Amount due under this Act recoverable as arrears of land revenue

S.27 Transfer to defraud revenue void

Chapter.VI Maintenance of accounts, Inspection of business premises, Survey, Checking of goods in transit, Furnishing of information by clearing and forwarding agents

S.28 Maintenance of accounts

S.29 Production and inspection of books, documents and accounts

S.30 survey of place of business

S.31 Establishment of check-post, barriers and inspection of goods in transit

Chapter.VII Appeal, Revision, Review and Reference

S.33 Appeal

S.34 Revision

S.35 Review

S.36 Statement of case to High Court

Chapter.VIII Offences and Penalties

S.37 Investigation of offences

S.38 Failure to maintain correct accounts and to furnish correct returns

S.39 Prohibition against collection of tax in certain cases

S.40 Other offences

S.41 Limitations for imposition of penalty

Chapter.IX Special liability in certain cases

S.42 Joint and several liability of certain class of dealers

S.43 Liability of partitioned Hindu family, dissolved firm etc. to tax

S.44 Transfer of business

S.45 Liability to pay tax in respect of goods specified in Schedule G

Chapter.X Proceedings and powers

S.46 Power to take evidence on oath

S.47 Power to determine as to who is a dealer

S.48 Power to call for information from any person or company

S.49 Power to purchase under priced goods

S.50 Power to transfer proceedings

S.51 Delegation of powers

S.52 Assessee permitted to attend through authorised agent

S.53 Returns etc. to be confidential

S.54 Bar of certain proceedings

Chapter.XI Taxing authorities and Tribunal

S.55 Appointment of commissioner and other officers.

S.56 Tax administration

S.57 Tribunal

S.58 Indemnity

Chapter.XII Power to make rules, amend Schedules, and Repeal and saving

S.59 Power to amend Schedules

S.60 Power to make rules

S.61 Indemnity

S.62 Construction of references in the repealed act of officers and authorities

S.63 Removal of difficulties

Sch.A .

Sch.B .

Sch.C .

Sch.D .

Sch.E .