The Haryana Local Area Development Tax Act, 2000

1. (1) This Act may be called the Haryana Local Area Development Tax Act, 2000.
2. (2) It extends to the whole of the State of Haryana.
3. (3) It shall be deemed to have come into force with effect from 5th May, 2000.

1. (1) "appellate authority" means any person appointed by the State Government by notification in the Official Gazette to hear appeals under this Act;
2. (3) "assessing authority" means any person appointed by the State Government by notification in the Official Gazette to act as assessing authority under this Act;
   • (b) "Assistant Excise and Taxation Officer" means an officer appointed as such by the State Government, by notification, in the Official Gazette;
3. (2) "business" includes any trade, commerce, manufacture, works contract or leasing, or any adventure or concern in the nature of trade, commerce, manufacture, works contract or leasing, whether or not such trade, commerce, manufacture, works contract, leasing, adventure or concern is carried on regularly and with a motive to make gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, works contract, leasing, adventure or concern;
4. (3) "Commissioner" means an officer appointed as such by the State Government by notification, in the Official Gazette;
5. (9) "entry of goods into a local area" means bringing goods into a local area from any place outside the State or from any place outside any other local area in the State;
6. (10) "goods" means all kinds of movable property including livestock;
7. (11) "goods carrier" means any kind of vehicle of transport of goods including a motor vehicle, boat, riding animal, beast of burden, pull cart, animal drawn cart, tractor-trailer and the like;
8. (12) "gross turnover" means in relation to an importer with reference to a period means the sum of value of goods which the importer brings or receives as entry of such goods into a local area during the given period;
9. (18) "importer" means a person who brings any goods into a local area from any place outside the State or from any other local area in the State for use or consumption or sale therein, and includes a person who owns the goods at the time of entry of such goods into a local area, or a person who holds the business of such agent;
10. (19) "prescribed" means prescribed by rules framed under this Act;
11. (22) "Registered importer" means an importer registered under this Act;
12. (23) "Sale tax" means the tax leviable in the State under the Haryana General Sales Tax Act, 1973 (Haryana Act 20 of 1973) or under the Central Sales Tax Act, 1956 (Central Act 74 of 1956);
13. (24) "Schedule" means a schedule appended to this Act;
14. (25) "State" means the State of Haryana;
15. (26) "tax" means the tax leviable under this Act;
16. (27) "taxable goods" means the goods which are not included in Schedule 'A';
17. (28) "turnover" used in relation to any assessee means the aggregate of the value of goods which the assessee brings or receives in any local area for consumption or use as determined in the manner prescribed under this Act;
18. (29) "value of the goods" means the purchase value of such goods, that is to say, the purchase price at which an importer has purchased the goods inclusive of charges borne by him as cost of transportation, packing, forwarding, commission, insurance, duties, taxes and the like, or if such goods have not been purchased by him, the value of such goods in the local area;
19. (30) "works contract" includes any agreement for carrying out for cash, deferred payment or other valuable consideration, the construction, fitting out, improvement, maintenance or repair of any building, road, bridge or any other immovable property, or fitting out, improvement, maintenance or repair of any goods.

Tax and assessment of goods [Section text not available in the official gazette publication.]

1. (1) Every importer, who is liable to pay tax under sub-section
2. (2) of section 3 of this Act shall himself registered under this Act: Provided that any importer who is finally exempt for payment of tax by virtue of notification issued under this Act, shall not be required to obtain registration under this Act as long as such notification remains in force.

Definitions.- In this Chapter, unless the context otherwise requires,-

1. (a) "accessories" means air-conditioners, music system and any other articles fitted to a motor vehicle not included in the original invoice;
2. (b) "bring motor vehicle into a local area" means causing the entry of motor vehicle into a local area by bringing it inside the local area or causing it to be brought inside the local area from any place outside the local area;
3. (c) "entry of a motor vehicle into a local area" with all its grammatical variations and cognate expressions means entry of motor vehicle into a local area from any place outside it for use or sale therein;
4. (d) "importer of a motor vehicle" means a person who brings a motor vehicle into a local area from any place outside the local area for use or sale therein and who owns the motor vehicle at the time of its entry into a local area and includes a person who owns the motor vehicle at the time of its registration in the State under the Motor Vehicles Act, 1988 (59 of 1988);
5. (e) "motor vehicle" means any vehicle registered or liable to be registered under the Motor Vehicles Act, 1988 (59 of 1988);
6. (f) "purchase value of a motor vehicle" means the value of motor vehicle as ascertained from the invoice and includes the value of accessories fitted to the vehicle, insurance, excise duty, countervailing duties, sales tax, transport fee, freight charges and all other charges incidentally levied on the purchase of motor vehicle: Provided that if the purchase value of a motor vehicle is not ascertainable on account of non-availability of the invoice or if the invoice produced is proved to be false or if the motor vehicle is acquired or obtained otherwise than by way of purchase, then the purchase value of a motor vehicle shall be the market value of a motor vehicle.

Levy of tax.-

1. (1) Notwithstanding anything contained in Section 3 of this Act there shall be levied and collected a tax on the entry of a motor vehicle into a local area for use or sale therein: Provided that such motor vehicle is liable for registration or assignment of a new registration mark in the State under the Motor Vehicles Act, 1988 (59 of 1988): Provided further that no tax shall be levied and collected in respect of a motor vehicle which was registered in any Union Territory or any other State under the Motor Vehicles Act, 1988 (59 of 1988), for a period of fifteen months or more before the date on which it is registered in the State under that Act.
2. (2) The tax shall be levied on purchase value of a motor vehicle at the rate equal to the difference between the sales tax rate applicable in the State and the sales or the central sales tax rate charged on the sale of the motor vehicle in the invoice relating to the purchase of the vehicle: Provided that the sales tax rate applicable in the State for the purpose of this section shall be taken as on the date mentioned in the invoice relating to the purchase of the motor vehicle: Provided further that if no invoice in respect of purchase of the motor vehicle is produced or if the invoice does not show the rate of sales tax or central sales tax, as the case may be, charged, then the tax rate applicable under this section shall be the rate of sales tax applicable in the State on the date of assessment.

Computation and payment of tax.-

1. (1) The importer of a motor vehicle for use or sale shall file his registration under the Motor Vehicles Act, 1988 (59 of 1988), in the State, compute his liability to pay tax under this Act by multiplying the purchase value of a motor vehicle with the rate of tax levied under Sub-section
2. (2) of Section 4 of this Act. He shall deposit the tax so computed in the Government treasury under the head of the Account "0041-Taxes on Goods and Passengers
3. (1) 101-Tax on entry of Goods into Local Area; 13-Haryana Local Area Development Tax" and shall produce the computation sheet along with the invoice relating to the purchase of the motor vehicle and the treasury receipt in respect of payment of tax before the assessing authority of the circle in which his business is situate. The assessing authority shall check the computation of tax liability and verify the payment of tax and shall issue a notice of assessment and demand to the importer of a motor vehicle in respect of the motor vehicle mentioning Engine No. and Chassis No. of the motor vehicle along with Registration No., wherever applicable. The importer of a motor vehicle shall, if any tax is found due against him, on the payment of the tax due and produce the receipt of payment before the assessing authority concerned who shall endorse the fact of payment on the notice of assessment and demand issued.
4. (2) If the importer of a motor vehicle fails to pay tax due from him before registration of the motor vehicle under the Motor Vehicles Act, 1988 (59 of 1988), in the State, then the assessing authority may, at any time before the expiry of three years of such registration, assess such importer of a motor vehicle to tax and charge interest from him computed at the rate of two percent per month for the first twelve months and at the rate of three percent per month for the remaining period beginning with the day following the date of registration of the motor vehicles under the Motor Vehicles Act, 1988 (59 of 1988), in the State to the date of assessment after giving him a reasonable opportunity of being heard and the tax and interest so assessed shall, on failure to pay the same within the time specified in the notice of assessment and demand which shall not be less than fifteen days and not more than thirty days, be recoverable as arrears of land revenue.
5. (3) Save as provided under Sub-sections
6. (1) and
7. (2) above and Section 9 of this Act the other provisions of this Act relating to maintenance of account and assessment including filing of returns, shall not apply to an importer of a motor vehicle.

Exemption of tax in certain circumstances.- Where any person brings a motor vehicle into a local area for his personal use within a period of fifteen months from the date of its registration in any Union Territory or any other State under the Motor Vehicles Act, 1988 (59 of 1988), and that such entry is occasioned as a result of shifting the place of his residence from such Union Territory or State into this State, Commissioner may, by order in writing, on application made to him in this regard, exempt such person from the payment of any tax on entry of such vehicle subject to production of proof in this regard by him.

1. (1) In calculating, the turnover, liable to tax for a period, an importer may deduct from his gross turnover -
   • (a) the value of goods specified in Schedule B;
   • (c) the value of goods which have been subjected to tax once, whether such as such or in different form.

1. (1) If the assessing authority is satisfied that an importer will be liable to pay tax under sub-section
2. (2) of section 3 of this Act and has failed to apply for registration, then the assessing authority shall, within the prescribed period, after giving the importer a reasonable opportunity of being heard, determine, to the best of its judgment, the amount of tax, if any, due from the importer in respect of such period and all subsequent periods and in case where such importer has willfully failed to apply for registration, the assessing authority may direct that the importer shall pay by way of penalty an amount equal to the amount of tax so found due against him. Explanation.- For the purposes of this clause, an importer shall be deemed to have failed to apply for registration, if he makes an incomplete application for registration, having made an application for registration, fails to comply with any direction given to him by the assessing authority within the time specified for the purpose.
3. (2) If the assessing authority has reasons to believe that the whole or any part of the turnover of an assessee has escaped assessment of tax or has been under-assessed or has been assessed at a rate lower than the rate at which it is assessable under this Act or any deduction or exemption has been wrongly applied in respect thereof, the assessing authority may, notwithstanding the fact that the whole or part of such escaped turnover of value of taxable goods was already before the assessing authority at the time of an assessment or re-assessment, subject to the provisions of sub-section (3), at any time within a period of three years from the date of finalising the assessment or re-assessment made earlier, proceed to assess or re-assess to the best of its judgment the tax payable by the assessee in respect of such turnover, after giving him a reasonable opportunity of being heard, and after making such enquiry as it may consider necessary.
4. (3) In computing the period of limitation for assessment or re-assessment under this section-
   • (a) the time during which the proceedings for assessment in question have been deferred, on account of any stay order granted by any court or any other authority, shall be excluded;
   • (b) the time during which the assessment has been deferred, in any case or classes of cases by the Commissioner, for reasons to be recorded in writing, shall be excluded: Provided that nothing contained in this section limiting the time within which the assessment may be made shall apply to an assessment made on the assessee in consequence of, or to give effect to any finding, direction or order made on appeal or revision under this Act, or any judgement or order made by any court or any other competent authority.

1. (1) For the purpose of levying tax under this Act, burden of proving that the turnover declared in any return under section 6, or stock of any goods held by any person are not liable to tax or exempt from tax or leviable to tax at a rate lower than the rate notified under sub-section
2. (1) of section 3, shall be on such person.
3. (2) If any authority under this Act, during the course of any proceeding before it, finds that any person has, with a view to claim that he or any other person is not liable to pay tax on entry of any goods into a local area or is liable to pay tax at a rate lower than the rate applicable, furnished or issued any self-memorandum, bill of sale, delivery note, voucher, declaration, certificate or any other document produced before such authority in respect of such goods, which such authority has reasons to believe that such person knows or has reasons to believe to be false or incorrect, then such assessing authority may, after holding such further enquiry as it may consider necessary, direct that such person shall pay by way of penalty an amount equal to the tax payable or additionally payable on entry of such goods: Provided that before issuing any direction for payment of penalty under this sub-section, such authority shall give to the person concerned an opportunity of being heard against the levy of such penalty.

1. (1) The amount of security demanded under sub-section
2. (1) for it shall not, unless the assessee is in default of filing of return or payment of tax due according to the returns filed by him, exceed an amount equivalent to the tax anticipated to be payable by the assessee for a year: Provided that the assessing authority shall have power to demand at any time additional security if it has reasons to believe that the security obtained was not sufficient after affording the assessee an opportunity of being heard.

1. (1) The amount of any tax or interest assessed and penalty imposed under this Act by any authority shall be paid by the assessee in the manner prescribed and within such time as may be specified in the notice of demand served upon the assessee and the date to be specified shall not be less than fifteen days but not more than thirty days from the date of service of such notice: Provided that the prescribed authority may, in the manner and subject to conditions as may be prescribed, in respect of any assessee, for reasons to be recorded in writing, extend the date of payment specified in the notice of demand, or allow such importer to pay the tax due in instalments after taking adequate security, subject to payment of interest for the extended period of instalments up to the actual date of payment at the rate specified in sub-section
2. (3) of section 6 or section 8 of this Act.
3. (3) Notwithstanding anything contained in the proviso to sub-section (1), if the amount specified in any notice of demand whether as tax or penalty is not paid within the time specified therein from the date of service of the notice, the importer shall be liable to pay simple interest on such amount for the period beginning with the day following the last date for filing assessment till the date of payment (interest), calculated at the rate of two per cent per month for the first twelve months and at the rate of three per cent per month for the remaining period for which recovery of any amount remained stayed by any competent authority or court, shall not be excluded for the purpose of calculation of interest:
4. (4) If any person liable to pay any tax or other dues creates a charge on, or transfers, any immovable property belonging to him in favour of any other person with the intention of defrauding the State of any such tax or other dues, 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.

1. (1) Where an order giving rise to a refund is the subject matter of an appeal, revision, reference or re-assessment and the authority competent to grant such refund is likely to adversely affect the revenue, such authority may, with the prior approval of the Commissioner, withhold the refund till such time as the Commissioner may determine which may at the most extend to final decision of the pending proceeding:

1. (1) The State Government may, if in its opinion it is necessary in the public interest so to do, by notification and subject to such restrictions and conditions and for such period as may be specified in the notification, exempt or reduce tax payable by any class of importers under this Act.
2. (2) Where any restriction or condition specified under notification issued under sub-section
3. (1) is contravened or is not observed by an importer or where a declaration, if any, specified under the said notification in respect of observance of any condition or restriction imposed thereunder is found to be incorrect, then such importer shall, in addition to tax calculated at the full rate, notified under sub-section
4. (1) of section 3, on the value of such goods in respect of which such contravention or non-observance has taken place or a wrong declaration has been furnished, be liable to pay interest in terms of sub-section
5. (5) of section 6 of this Act:

Power to enter and administration

1. (1) The Commissioner may, by general or special order in writing, confer on the authorities for the time being empowered to assess, enforce payment of tax, interest and penalty under the Haryana General Sales Tax Act, 1973 (hereinafter called "the Sales Tax Act"), to assess, enforce and enforce payment of tax, interest and penalty, payable by an importer under this Act as tax, interest or penalty payable under the Sales Tax Act, and for this purpose they may exercise all or any of the powers they have under the Sales Tax Act, and the provisions of the Sales Tax Act relating to registration of the dealer of any business, imposition of the taxability of a person carrying a business, transferred of, or successor to such business, tax on liability of firm or Hindu Undivided family to pay in the event of the dissolution of such firm or partition of such family, recovery of tax from legal heir or representatives in case of discontinuance of business or in case of partition, revision, reference, rectification of clerical and arithmetical mistakes, power to take evidence on oath, power to compel to call for information from banking companies etc., power to transfer proceedings, delegation of powers, assessment through authorised agents, information to be furnished regarding change of business, trust or documentary furnished by an assessee as the result of tax and other matters, shall apply, mutatis mutandis, accordingly, and for this purpose an assessee under this Act shall possess to Sales Tax the dealer and under addition to discharge the liabilities as an assessee under the Sales Tax Act : Provided that power of coercion shall not be exercised by any authority other than the Commissioner and the appellate authorities. (2)
   • (a) The State Government or the Commissioner may, from time to time, issue such order, instructions and directions to all officers and persons employed in the execution of this Act as they may deem fit for the administration of this Act and such officers and persons shall observe and follow such orders, instructions and directions of the State Government and the Commissioner.
   • (b) Without prejudice to the foregoing power, the Commissioner may, of his own motion, or on an application by an importer or a body of importers, accompanied by proof of payment of such fee, if any, as may be prescribed, if it is considered expedient so to do, for the purpose of maintaining uniformity in the work of assessments and collection of revenue or, for the removal of any doubt, clarify any point relating to levy, assessment and collection of tax payable under this Act and all officers and persons employed in the execution of this Act shall observe and follow such clarification :

Maintenance of accounts by importers, issue of cash bill or cash memorandum

1. (1) Every importer registered under this Act and every importer who is liable for registration shall maintain and keep true and complete accounts of his business in such form and manner as may be prescribed in this regard. All such accounts, registers or records shall be retained by the importer for the period till the assessment for the relevant year is completed or in cases where any appeal, revision, reference or other proceedings in respect of such year has been filed and is pending, the same is disposed of, or for a period of at least six years from the end of the year to which these relate, whichever is later.
2. (2) Every importer shall, and every importer whose application for registration under this Act is pending with the assessing authority shall, save as specified in sub-section
3. (3) of this section, issue -
   • (i) in respect of all goods sold by him, a bill of sale or cash memorandum, as the case may be;
   • (ii) in respect of goods he wishes to despatch by way other than by way of sale, a delivery note;
   • (iii) in respect of goods purchased by him in respect of which the importer has not received any bill of sale or cash memorandum, a purchase invoice;
   • (iv) in respect of goods bought or received by him and in respect of which the consignor has not issued a delivery note, a bill of sale or a delivery note.
4. (3) Every such bill of sale, cash memorandum, purchase invoice, delivery note, shall be dated and signed by the person as specified in clause
   • (b) of this clause, address including address of additional place of business, telephone number, Tax number, E-mail address, web site address etc., if any, Registration number, if any, all information required to be provided and printed on the document or the Department, and full description, quantity and value of the goods so sold, received, or bought as also shall keep the carbon copy of such bill of sale, cash memorandum or delivery note with all and retain it in his custody for the period mentioned in sub-section
5. (1) : Provided further that a cash memorandum or bill of sale, as the case may be, shall be issued to every customer, on demand, even though the value of goods sold to him does not exceed five hundred rupees.
6. (4) Every document required to be issued or used as per sub-section (2), shall be serially numbered or printed before being used and the importer shall, from time to time, keep the assessing authority posted with the information relating to series of serial numbers of such documents in use.

1. (1) The Commissioner or an officer not below the rank of Assistant Excise and Taxation Officer may, for the purposes of this Act, require an importer carrying on business in taxable goods to produce before him the accounts and other documents, and to furnish any information relating to the stocks or purchases, sales, receipts, and deliveries of any goods by the importer and also any other information relating to his business.
   • (a) All accounts and registers maintained by an importer in the ordinary course of his business and documents relating to stocks, purchases, sales, receipts and other data of such goods, the goods in his possession and all offices, shops, godowns, vessels, receptacle and vehicles used by him in connection with his business, shall be open to inspection at all reasonable time by the Commissioner or any officer, not below the rank of Assistant Excise and Taxation Officer.
   • (b) For the purpose of sub-section referred to in clause (a), any such officer shall have power to enter and search any office, shop, godown, vessel, receipt, vehicle or any other place of business or any building or place where such officer has reasons to believe that the importer keeps or is for the time being keeping goods or any accounts, registers or documents of his business and to take copies or extracts from any account, register or document or to seize any account, register or document in the opinion of the officer is useful for or relevant to any proceedings under this Act and to take search of any person present at the time of such search: Provided that accounts, registers and documents so seized shall not be retained by such officers, in the same document was in use at the time of seizing, not a period exceeding sixty days and in other cases not exceeding ninety days from the date of seizure, unless the reasons for retention the said beyond the said period are recorded by him in writing, and the approval of the Commissioner or officer, authorised by him in writing in this behalf is obtained beforehand and such approval in any case shall not be for more than sixty days at a time :
     • (i) record for ownership of the goods carrier;
     • (ii) log book or log-book, containing such particulars as may be prescribed;
     • (iii) goods receipt;
     • (iv) delivery-note or cash memorandum or sale/purchase invoice, as the case may be, containing such particulars, as they may be prescribed.
2. (2) When required by any officer referred to in sub-section (1), the owner, driver or any other person in charge of a goods carrier, shall stop the goods carrier, or as the case may be, the vehicle so long as may reasonably be necessary, and allow for the officer to examine the contents in the goods carrier and inspect all records relating to the goods carried, which are in the possession of the driver or any other person in charge of the goods carrier, and or any other person in charge of the goods carrier who shall also furnish such other information, as may be required by the aforesaid officer, who, if he considers necessary, may also search the goods carrier and the driver or other person in charge of the goods carrier or the goods carrier and make necessary query or ask for a detailed statement.
3. (3) If the officer as mentioned in sub-section
4. (2) has reasons to suspect that the goods under transport are not covered by proper and genuine documents as required in sub-section
5. (1) of this Act, persons transporting the goods is attempting to evade the tax payable under this Act, he may, for reasons to be recorded in writing, and after holding such inquiry, order the unloading and detention of the goods, and shall allow the same to be transported only after the owner of the goods of the driver or other person in charge of the goods carrier or the owner of the goods carrier pays the penalty, in such manner as may be prescribed for an amount not less than ten per cent and not more than twenty percent of the value of goods : Provided that such officer may, if he deems fit, having regard to the nature of the carrier or the goods and other facts, allow the goods to be transported, on the owner of the goods or representative or the driver or other person in charge of the goods carrier, executing a bond with or without such surety, settling the amount due as security : Provided further that such officer may, if he deems fit, having regard to the nature of the goods and the goods carrier, and other relevant matters, hand over the goods on spurdnama to any person for safe custody, on payment of custody charges for the custody, as he may consider reasonable which shall be recovered from the owner of the goods. The person to whom the goods is handed over on spurdnama shall not hand over the same to anybody except with the written permission of such officer otherwise the value of the goods shall be recoverable as arrears of land revenue from him : Provided further that where any goods are detained, report shall be made within twenty-four hours of the detention of the goods by the officer detaining the goods to the Deputy Excise and Taxation Commissioner in-charge of the district where the goods are detained seeking his permission for the detention of the goods for a period exceeding twenty four hours, as and when required, and if no intimation to the contrary is received from the latter, the former may assume that his proposal has been accepted.
6. (4) The officer detaining the goods shall record the statement, if any, given by the owner of the goods or his representative or the driver or other person in charge of the goods carrier and shall require him to produce proper documents and if after enquiry, such officer finds that there has been an attempt to evade the tax payable under this Act, he shall, by order, impose on the owner of the goods and in case the owner is not forthcoming or his identity is not disclosed by the person in-charge of the goods or the driver or person in-charge of the goods carrier, the owner of the goods or the goods carrier or the driver or person in-charge of the goods or the goods carrier or said driver, a penalty of not less than ten per cent and not more than twenty per cent of the value of goods : Provided that no penalty shall be imposed unless the owner of the goods or his representative or person in-charge of the goods or the goods carrier or the driver has been given a reasonable opportunity of being heard.
7. (5) If the owner of the goods or his representative or the driver or other person in charge of the goods carrier does not furnish security or execute the bond as required under sub-section
8. (3) within ten days from the date of detaining the goods or goods carrier, the officer referred to in that sub-section may order further detention of the goods, and in the case of the owner of the goods not paying the penalty imposed under sub-section
9. (4) within twenty days from the date of the order imposing the penalty, the goods detained shall be liable to be confessed for confiscation with penalty payable in the manner provided in sub-section (7).
10. (6) When any goods are detained under sub-section (3), the officer detaining the goods shall issue to the owner of the goods, if present or, if the owner of the goods is not present, to his representative or the driver or other person incharge of the goods carrier, a receipt specifying the description and quantity of the goods so detained and obtain an acknowledgment from such person or, if such person refuses to give an acknowledgment, record the fact of refusal in the presence of two witnesses.
11. (7) The goods detained under sub-section
12. (6) shall be sold, by the officer who imposed the penalty by public auction in the manner prescribed and the sale proceeds shall be deposited in the Government treasury.
13. (8) If goods detained are of a perishable nature, or subject to speedy and natural decay, or where the expenses of keeping them in custody are likely to exceed their value, the officer empowered under sub-section (1), shall immediately sell such goods or otherwise dispose of them.

1. (1) With a view to observing such conditions, as may be prescribed, with a view to stopping the contravention of the purpose of this Act-
   • (a) no driver or person in charge of a goods carrier or any person in charge of a place of loading or unloading of goods, other than a post office, shall accept any consignment of goods for transport or give delivery of any consignment of such goods, other than personal luggage or goods for personal consumption;
   • (b) an importer or any person including a carrier of goods acting on behalf of an importer shall, take delivery of, or transport from any station of transport of goods, bus stand or any other station or place of loading or unloading of goods, airport or any other place, whether or not of similar nature or otherwise other than a post office, any consignment of goods referred to above.

Every clearing or forwarding agency, transport agency, railway agency, shipping agency, courier service in the State shall submit to the assessing authority of the area such returns as may be prescribed in respect of all goods cleared, forwarded, transported or shipped by it into the concerned local area. The assessing authority concerned shall have the power to call for and examine the books of account or the documents in possession of such agency with a view to verify the correctness of the return submitted.

The owner or other person in charge of a goods carrier shall, in respect of the goods transported by him, such goods carriers submit to the assessing authority having jurisdiction over the local area in which the goods are transported, such particulars thereof within such time and manner as may be prescribed.

1. (1) An importer or any person shall pay the amount so collected to the assessing authority as if the said amount had been collected as tax payable under this Act : Provided that, in addition to the tax, the assessing authority may, after giving him an opportunity of being heard, impose a penalty which may extend to an amount equal to the said amount.
2. (2) [Text illegible in source]
3. (3) Any amount collected by any person considering the same to be tax payable under this Act, to the extent it is not due as tax, shall be forfeited to the State Government and, if not paid, be recovered from him and such payment or recovery shall discharge him of the liability to refund the amount to the person from whom it was collected.
4. (4) Where an amount is paid by or recovered from any person under sub-section(3), the amount so paid, or any part thereof can be claimed from the State Government by the person from whom it was so realised by way of tax provided an application in writing in the prescribed form is made within one year from the date of realization of tax from him, to the Commissioner or to such other officer not below the rank of Deputy Excise and Taxation Commissioner, as is authorised by the Commissioner either generally or subject to such restrictions and conditions, as he may impose, in this behalf. On receipt of any such application, the Commissioner or other officer, as the case may be, shall hold such enquiry as he deems fit and if he is satisfied that the claim is not passed on the burden of tax to any other person whatsoever either directly or indirectly, the claim is valid and admissible and the amount claimed as refund is actually paid or recovered, he shall refund the amount or any part thereof, which is found due to the person concerned.

1. (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 interest, penalty or best judgment assessment is proceeded under this Act for such contravention or failure, be liable to an imposition of a penalty, not exceeding five thousand rupees or such higher amount which shall not be more than five thousand rupees, as may be prescribed, and where such contravention or failure is a continuing one, to a daily penalty not exceeding two hundred rupees or such other higher amount which shall not be more than two hundred rupees, as may be prescribed, during the period of continuance of such contravention or failure.
2. (2) An assessing authority or an officer not below the rank of an Assistant Excise and Taxation Officer may, after affording to the person concerned a reasonable opportunity of being heard, impose the penalty mentioned in sub-section(1).

[The text starting with section 20 in this document appears to define the power of an officer:] An officer not below the rank of Assistant Excise and Taxation Officer shall have the same powers as are conferred by the Code of Criminal Procedure, 1973 (Act 2 of 1974), upon an officer-in-charge of a police station for the investigation of a cognizable offence.

1. (1) The assessing authority or an officer not below the rank of Assistant Excise and Taxation Officer shall, in the prescribed manner, refund to an importer or any other person the amount of tax or penalty or interest paid by him in excess of the amount due from him under this Act, either by a refund voucher, etc., the adjustment of the amount so paid against the amount due from him in respect of any other period : Provided that the assessing authority referred to in sub-section
2. (1) shall first adjust the amount to be refunded towards the recovery of any amount due or the State Government from the importer and shall then refund the balance, if any.
3. (2) Where an amount required to be refunded by the assessing authority to any person by virtue of an order issued under this Act is not so refunded to him within the period as may be prescribed, such person shall be entitled to interest at such rates and on such terms and conditions as may be prescribed.

Utilisation of proceeds of tax.- The tax collected under this Act shall be utilised by the State Government through the local bodies in such manner that a substantial portion of the tax collected, not less than sixty percent is utilized for development for clearing free flow of trade and commerce or the payers of the tax individually or as a class.

Protection of action taken in good faith.- No suit, prosecution or other legal proceedings shall lie against the State Government or any officer for any act done or intended to be done under this Act or the rules made therein.

The amount of tax, penalty, interest or any other sum 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, where such amount contains a part of a rupee consisting of paise, then if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise, it shall be ignored:

[ILLEGIBLE] The State Government may, after giving by notification, a reasonable notice, ordinarily of not less than 14 days of its intention to do so, by notification, add to, or omit, or otherwise amend Schedule and the Schedule shall be deemed to be amended accordingly.

Laying of rules and notifications before the State Legislature. Every rule made under this Act and notification issued under the provisions of this Act shall be laid as soon as may be after it is published before the State Legislative Assembly while it is in session for a total period of fourteen days which may be comprised in one session or two or more successive sessions. And if before the expiry of the session in which it is so laid or the session immediately following, the legislative assembly agrees that the rules should be either modified, or annulled, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be.

Power to remove difficulties Power to remove difficulties.- If any difficulty arises in giving effect to the provisions of this Act, the State Government may, by notification, make such provision as appears to it to be necessary, or expedient for removing the difficulty.

1. Rice, Jowar and Maize. 2. Cattle feed and poultry feed. 3. Celery seeds. 4. Common salt. 5. Cotton seed. 6. Electric energy. 7. Flowers. 8. Fresh vegetables, fruits, milk, meat including meat on hoof, poultry, fish and eggs. 9. Gram. 10. Hand spun yarn. 11. Kikar bark. 12. Textiles, tobacco and sugar on which additional excise duty in lieu of sales tax is leviable notwithstanding that the rate of such duty is nil.