Vidhi Codex

section 9

Payment and recovery of tax

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

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