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The Haryana Tax on Luxuries Act, 2007

The Haryana Tax on Luxuries Act, 2007

Tax200742 sections3 chapters

The Haryana Tax on Luxuries Act, 2007, establishes a legal framework for levying and collecting taxes on specific luxury services within the state of Haryana. It primarily targets proprietors of hotels and banquet halls that meet specific financial thresholds for their services. By defining "luxuries" as services providing comfort or pleasure beyond basic necessities, the Act mandates registration, regular tax filing, and payment by business owners. For the ordinary citizen, this law ensures that luxury consumption is taxed, contributing to state revenue, while providing a clear legal structure for business compliance and dispute resolution regarding tax assessments.

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Chapter III Chapter III →

  1. 13Return
  2. 14Payment of tax in advance
  3. 15Provided that before making such assessment, the proprietor shall be given an opportunity of being heard.
  4. 16Assessment of escaped tax
  5. 17Assessment of unregistered proprietor liable to pay tax
  6. 18Collection of tax by a proprietor and forfeiture of illegal or excess collection of taxes
  7. 19Penalty for non-payment
  8. 21Recovery of tax
  9. 22Recovery of tax from third party
  10. 23Liability of firms
  11. 24Information to be furnished regarding change of business
  12. 25Provided further that nothing in the foregoing proviso shall discharge the transferee or the succeeding proprietor as a result of change of his liability to pay tax.
  13. 26Maintenance of accounts
  14. 27Power of authorities
  15. 28Power to call for information
  16. 29Power to determine real proprietor
  17. 30Provided that before passing any order under this section, the person concerned shall be given a reasonable opportunity of being heard.

Chapter V APPEAL, REVISION, REVIEW, REFERENCE AND RECTIFICATION →

  1. 31Appeal
  2. 32Revision
  3. 33Rectification of mistake

Chapter VI MISCELLANEOUS →

  1. 34Payment of interest
  2. 35Payment and transfer of proceedings
  3. 36Proprietors permitted to attend through authorized person
  4. 37Delegation of powers
  5. 38Information to be confidential
  6. 39Bar of suit and proceeding
  7. 40Power to make rules
  8. 41Laying of notifications before the State Legislature
  9. 42Power to remove difficulties
  10. 43Repeal and saving

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