Vidhi Codex

section 2

Definitions

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

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