section 6
Assessment of tax
The Haryana Local Area Development Tax Act, 2000Tax200032 of 28 sections available
Statutory text
- (1) If the assessing authority is satisfied that an importer will be liable to pay tax under sub-section
- (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.
- (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.
- (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.
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