The Haryana Tax on Luxuries Act, 1994

The Haryana Tax on Luxuries Act, 1994

The Haryana Tax on Luxuries Act, 1994, establishes a regulatory framework for taxing the supply of tobacco products within the state of Haryana. It defines tobacco as a "luxury" item and mandates that dealers, or "tobacconists," who supply these products must register and pay tax on their turnover if it exceeds specific thresholds. The Act empowers state authorities to inspect business premises, establish check-posts to prevent tax evasion, and impose penalties for non-compliance or failure to maintain accurate accounts. For the ordinary citizen, this law ensures that the tobacco trade is monitored and taxed, contributing to state revenue while curbing illegal supply chains.

PDF: pending for this language.