Chapter VII MISCELLANCEOUS

There shall be charged, levied and paid simple interest at the rate of two per centum per month on any outstanding sum of tax or penalty due under this Act except the penalty imposed under section 19 from the day such sum first becomes due to the day it is paid notwithstanding any order of permitting payment by installment of stay of recovery if the outstanding sum is ultimately found due against the dealer: Provided that for the purpose of calculation of interest, a period of fifteen day or more shall be deemed to be one month and the amount of fifty rupees or more shall be deemed to be one hundred rupees and a period of less than fifteen days and an amount of less than fifty rupees shall be ignored.

The Government may, in the public interest and subject to such conditions, as it may deem fit, accept from any class of dealers, in lieu of the tax payable under this Act, for any period, by way of composition, a lump sum to be determined by the Government and to be paid at such intervals and in such manner, as may be prescribed, and thereupon during the period such composition remains in force, the provisions of this Act and the rules made there under relating to the filing of returns and the maintenance of accounts by such dealers shall not apply to them.

Subject to the other provisions of this Act and the rules made there under, the authorities for the time being empowered to assess, reassess, collect and enforce payment of any tax, interest or penalty under the Haryana General Sales Tax Act, 1973, shall assess, reassess, collect and enforce payment of tax, interest or penalty, payable by a dealer under this Act as if the tax, interest or penalty payable by such dealer under this Act is a tax, interest or penalty payable under the Haryana General Sales Tax Act, 1973, and for this Act as if the tax, interest or penalty payable by such dealer under this Act is a tax, interest or penalty payable under the Haryana General Sales Tax Act, 1973, and for this purpose they may exercise all or any of the powers they have under the Haryana General Sales Tax Act, 1973, and the provisions of that Act including provisions relating to returns, provisional assessment, advance payment of tax, registration of the transferee of any business, imposition of tax liability of a person carrying on business on the transferee, of or successor to such business, transfer of liability of any firm or Hindu undivided family to pay tax in the event of the dissolution of such firms or partition of such family recovery of tax from third parties or in case of death of owner, from legal heirs, appeals, revisions, reviews, references, refunds, power to take evidence on oath, power to determine as to who is dealer, power to call for information from banking companies, post offices or any dealer or person, power to transfer proceeding, delegation of powers, permitting assesses to attend through authorised agents, furnishing of information regarding change of business, imposition of tax liability of a person carrying on business on the transferor of such business in the event of his failure to furnish information, making transfer or property to defraud revenue void, rounding off tax and treatment of documents furnished by a dealer as confidential, shall apply accordingly.

1. (1) No assessment made and no order passed, under this Act or the rules made there under, by the Tribunal or the Commissioner or any person appointed under sub-section
2. (1) of section 3 to assist the Commissioner, shall be called in question in any civil court.
3. (2) No injunction shall be granted by any court other than the High Court or any State or the Supreme Court of India in respect of any assessment made or any proceedings initiated, or in respect of any action taken, or to be taken, in pursuance of any provisions of this Act or the rules made there under.

1. (1) The Government may, subject to the condition of previous publication, make rules for carrying out the purposes of this Act.
2. (2) in particular and without prejudice to the generality of the foregoing power, such rules may provide for-
   • (a) the manner of furnishing the returns, proof of payment of tax and the supply of tobacco outside the State as provided under section 5;
   • (b) the form and manner in which certificate under section 7 is to be furnished. The authority to which application for registration shall be made, the form and manner for the grant or renewal of the application, the fees for registration or renewal and the procedure for the payment of fees for grant of renewal of certificate, other matters incidental to the registration of dealers, grant or renewal of certificates of registration and the form of such certificate and the conditions for the grant of certificates;
   • (c) the validity of certificate of registration, refusal or renewal under sub-section
3. (4) of section 7;
   • (d) the manner to amend or cancel the registration certificate under subsections
4. (5) and
5. (6) of section 7;
   • (e) the manner in which the security is to be obtained and the conditions of furnishing such security, the conditions for the issuing certificate of registration as required under sub-section
6. (1) of section 8;
   • (f) requiring the dealer to furnish additional security and to make up the deficiency where the security already furnished is rendered insufficient under sub-sections (2),
7. (4) and
8. (6) of section 8;
   • (g) the manner to issue cash memorandum, bill or invoice in a transaction exceeding hundred rupees in value or such higher value as may be required under items
   • (a) and
   • (b) of sub-section
9. (2) of section 9;
   • (h) the particulars of cash memorandum, bill as required under item
   • (b) of sub-section
10. (2) of section 9;
    • (i) the production of account books of the business before assessing authority for authentication under item © of section 11;
    • (j) the time to pay the amount of penalty under sub section
11. (7) of section 11;
    • (k) the particulars of the challan referred to in sub-section
12. (2) of section 12, form of declaration, the authority from whom such declaration can be obtained, and the manner of furnishing the declaration in the case of non-validity of from the prescribed authority, particulars of declaration referred to in sub-section
13. (4) of section 12;
    • (l) the manner of executing a bond with or without sureties for securing the amount due as security as provided under the proviso to subsection
14. (5) of section 12;
    • (m) the manner of hading over the tobacco at superdari to any person for safe custody as required under the second proviso to sub-section
15. (5) of section 12;
    • (n) the manner of sale by auction of the detained goods under sub-section
16. (9) of section 12;
    • (o) the conditions of loading or unloading of goods and acceptance of any consignment of tobacco for transport under sub-section
17. (14) of section 12;
    • (p) the manner to serve a notice for imposition of penalty as required in sub-section
18. (4) of section 18;
    • (q) the manner and interval to pay a lump sum in lieu of the tax payable, by way of composition, under section 22; and
    • (r) any other matter for which provision in the opinion of the Government is necessary for giving effect to the purposes of this Act.

The Haryana Tax on Luxuries Ordinance, 1994 (Ordinance No. 3 of 1994), share by repealed.