Computation and payment of tax

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.