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Bare Act

The Haryana Local Area Development Tax Act, 2000

Tax200032 of 28 sections available

The Haryana Local Area Development Tax Act, 2000, establishes a tax on the entry of goods, specifically motor vehicles, into local areas within Haryana for use, consumption, or sale. The Act mandates that importers of such goods must register with the authorities and pay tax based on the purchase value of the goods. It grants government officials broad powers to inspect vehicles, search business premises, and seize goods to prevent tax evasion. A key feature of the law is that at least 60% of the collected tax revenue must be utilized for local development projects to improve trade infrastructure.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Tax and assessment of goods
  4. 4. Registration
  5. 4A. Definitions
  6. 4B. Levy of tax
  7. 4C. Computation and payment of tax
  8. 4D. Exemption of tax in certain circumstances
  9. 5. Deduction from gross turnover
  10. 6. Assessment of tax
  11. 7. Burden of proof and penalty for furnishing false evidence
  12. 8. Security
  13. 9. Payment and recovery of tax
  14. 10. Power to withhold refund in certain cases
  15. 11. Power of State Government to exempt or reduce tax
  16. 12. Provided that before taking action under this sub-section, the importer shall be given a reasonable opportunity of being heard.
  17. 13. Provided further that any clarification issued at the instance of an importer or a body of importers shall be binding on the Commissioner.
  18. 14. Power to order production of accounts and power of entry, inspection and search
  19. 15. Power to stop and search goods carrier
  20. 16. Submission of returns by owners, etc., of goods carriers
  21. 17. ILLEGIBLE]
  22. 18. Offences and penalties
  23. 19. ILLEGIBLE]
  24. 20. ILLEGIBLE]
  25. 21. ILLEGIBLE]
  26. 22. Utilisation of proceeds of tax
  27. 23. Protection of action taken in good faith
  28. 24. ILLEGIBLE]
  29. 25. Provided that nothing in this section shall apply for the purpose of collection by an importer of any amount by way of tax under this Act.
  30. 27. Laying of rules and notifications before the State Legislature
  31. 28. So however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
  32. I. Schedule

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