Vidhi Codex

section 18

Offences and penalties

The Haryana Local Area Development Tax Act, 2000
Tax200032 of 28 sections available
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Statutory text
  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.

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