Chapter VI MISCELLANEOUS

Where any amount refundable to any person under an order made under any provision of this Act is not refunded to him within a period of ninety days of the date of such order, the assessing authority shall pay simple interest at the rate of twelve percent per annum on the said amount from the date immediately following the expiry of the said ninety days to the day of the refund: Provided that the interest shall be calculated on the balance of the amount remaining after adjusting out of refundable amount, any tax, penalty or other amount due under this Act, for any year by the person on the date from which such interest is calculable. Explanation.- If the delay in granting the refund within the aforesaid period of ninety days is attributable to the person to whom the refund is payable, the period of such delay shall be excluded for the purpose of calculation of interest.

1. (1) An assessing authority not below the rank of Deputy Excise and Taxation Commissioner, or such other officer as may be prescribed, may, in such manner and subject to such restrictions and conditions, as may be prescribed, suo motu or on an application made to him in this behalf, by order in writing, transfer any case or proceedings or class of proceedings from him to any other officer working under him and he may likewise transfer any such case (including a case already transferred under this section), from one such officer to another or to himself.
2. (2) Where any proceeding, or class of proceedings or case, is transferred under sub-section (1), the officer to whom such proceedings, or class of proceedings or case is transferred, shall proceed to dispose it off as if it had been initiated by the said officer irrespective of the local limits of the jurisdiction of such officer, and such transfer shall not render necessary the re-issue of any notice already issued before the transfer and the officer to whom the proceeding or class of proceedings or case is transferred may, in his discretion, continue it from the stage at which it was left by the officer from whom it was transferred.

1. (1) Any proprietor, who is entitled or required to attend before any authority in connection with any proceedings under this Act, may attend by a person authorised by him in writing in this behalf, being a relative or a whole time employee of the proprietor or an advocate or a tax consultant; not being disqualified by sub-section
2. (3) or sub-section (4). (2)
   • (i) any person, who before the 10th day of May, 1953, appeared before any assessing or other authority in connection with any proceedings under the Punjab General Sales Tax Act, 1941 or the Punjab General Sales Tax Act, 1955, on behalf of any assessee otherwise than in the capacity of an employee or relative of that assessee; or
   • (ii) a retired Gazetted Officer of the Haryana Excise and Taxation Department who has worked as an taxing authority or an appellate authority under the Haryana General Sales Tax Act, 1973 (Act 20 of 1973), or Haryana Value Added Tax Act, 2003 (Act 6 of 2003), for a period of not less than one, of the aforesaid capacities after a period of not less than two years has passed since the date of his retirement; or
   • (iii) any person who has passed any accountancy examination recognized by the Central Board of Direct Taxes or holds a degree in Commerce, Law, Economics or Banking including auditing conferred by any Indian University, incorporated by any law for the time being in force.
3. (3) No person, who has been dismissed from Government service, shall be qualified to represent any proprietor under sub-section (1).
4. (4) If any practitioner or other person, who represents a proprietor is found guilty of misconduct in any proceedings before any authority under this Act by the Commissioner, the Commissioner may direct that he shall be disqualified to represent a proprietor under sub-section (1): Provided that no such direction shall be made in respect of any person unless he is given a reasonable opportunity of being heard.
5. (5) Any person against whom any direction is made under sub-section (4), may appeal to the State Government against such direction within a period of sixty days of its communication to him.

1. (1) Subject to such restrictions and conditions as may be prescribed, the Commissioner may, by order in writing, delegate any of his powers under this Act.
2. (3) Subject to such restrictions and conditions as may be prescribed, any assessing authority may, by order in writing, delegate any of its powers conferred on it to any authority subordinate in rank to it.

1. (1) All particulars contained in any statement made, declaration furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this Act, except in proceedings before a court of law shall be treated as confidential.
2. (2) Save as provided in sub-sections
3. (1) and (3), if any officer of the State Government discloses any of the particulars referred to in sub-section (1), he shall be punishable with imprisonment, which may extend to six months, or with fine, or with both.
4. (3) Nothing in this section shall apply to the disclosure of any of the particulars referred to in sub-section (1), for the purpose of any investigation or prosecution under the Indian Penal Code, 1860 (Act 45 of 1860), in respect of such statement, return, accounts, documents or evidence, or for the purpose of audit or for departmental use of the officials of the Government of India or of any State Government, or for the purpose of an inquiry in relation to a business transaction by a person who is a party to such transaction.

1. (1) No suit shall lie in any civil court to set aside or modify an assessment made or order passed under this Act.
2. (2) No suit, prosecution or other legal proceeding shall lie against the State Government for anything which is in good faith done or intended to be done in pursuance of the provisions of this Act or any rules made thereunder.

1. (1) The State Government may make rules by notification in the Official Gazette for securing the payment of the tax and generally for carrying out the purposes of this Act.
2. (2) Any rule under this Act may be made with retrospective effect and when such rule is made, the reasons for making the rules shall be specified in a statement laid before the State Legislature. Subject to any modification made under sub-section (3), every rule made under this Act shall have effect as if enacted in this Act.
3. (3) Every rule made under this Act shall be laid, as soon as may be, after it is made, before the Legislative Assembly, while it is in session for a total period of fourteen days which may be comprised in one session or in two or more successive sessions and if before the expiry of the session in which it is so laid or the sessions immediately following Legislative Assembly agrees that the rules should be either modified or annulled, the rules shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under those rules.

Every notification issued under the provisions of this Act shall be laid as soon as may be after it is made before the Legislative Assembly while it is in session and if before the expiry of the session in which it is so laid or the session immediately following, the Legislative Assembly agrees that the notification should be either modified or annulled, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that notification.

1. (1) If any difficulty arises in giving effect to the provisions of this Act the State Government may, by order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act, as may be necessary or expedient for removing such difficulty.
2. (2) Every order made under this section shall, as soon as may be after it is made, be laid before the House of the State Legislature.

1. (1) The Haryana Tax on Luxuries Ordinance, 2007 (Haryana Ordinance No. 3 of 2007), is hereby repealed.
2. (2) Notwithstanding such repeal, anything done or any action taken under the said Ordinance, shall be deemed to have been done or taken under this Act.