section 11
Registration
The Haryana Tax on Luxuries Act, 2007Tax200742 sections3 chapters
Statutory text
- (1) Every proprietor liable to pay tax shall himself get registered under this Act in such manner and within such period as may be prescribed and shall pay such registration fee as may be prescribed.
- (2) Every proprietor, registered under sub-section
- (1) shall be granted a registration certificate and the same shall be valid until cancelled.
- (3) The assessing authority may for good and sufficient reasons, demand from a proprietor liable to pay tax, security for securing payment of tax and on such demand, the proprietor shall furnish security within a period of ten days from the date of receipt of the order demanding security.
- (4) The amount of security payable under sub-section
- (3) shall not exceed an amount equivalent to one-fourth of tax anticipated for the year from the proprietor. The assessing authority may demand an additional security, if, it has reason to believe that the security furnished already is inadequate.
- (5) The security furnished shall be maintained in full until the registration is cancelled.
- (6) Where a proprietor has more than one place of business, the registration shall cover all such places of business. The assessing authority shall issue, free of cost, copies of the registration certificates to the proprietor for exhibition at each of his places of business.
- (7) A proprietor registered under sub-section
- (1) shall be entitled to have his registration cancelled if he is able to prove to the satisfaction of the assessing authority that he has discontinued, transferred or otherwise disposed of his business.
- (8) The assessing authority shall have power for good and sufficient reasons, to cancel, modify or amend any registration certificate issued by it.
- (9) A registration certificate shall be personal to the proprietor to whom it is granted and shall not be transferable.
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