Amendment of section 52 of Haryana Act 19 of 2017.

In section 52 of the principal Act,–– (I) in sub-section (4),- (i) for the sign ‘‘.’’ existing at the end, the sign ‘‘:’’ shall be substituted; (ii) the following provisos shall be inserted, namely:–– “Provided that the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing the statement for such class of registered persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.”; (II) in sub-section (5),- (i) for the sign ‘‘.’’ existing at the end, the sign ‘‘:’’ shall be substituted; (ii) the following provisos shall be inserted, namely:–– “Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual statement for such class of registered persons, as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.”.