section 14
Payment of tax in advance
The Haryana Tax on Luxuries Act, 2007Tax200742 sections3 chapters
Chapter III Chapter III
Statutory text
- (1) Every proprietor liable to pay tax under this Act shall furnish to the assessing authority within a period of fifteen days of the expiry of a month, a statement in such form as may be prescribed showing therein the whole amount of tax due from him according to such statement.
- (2) Every statement under sub-section
- (1) shall be accompanied by a treasury challan in proof of payment of the full amount of tax due according to the statement, and a statement without such proof of payment shall not be deemed to have been duly filed and the amount so payable shall for the purposes of section 19 and section 21 be deemed to be tax due from such proprietor.
- (3) If a default is committed in the payment of tax in any month beyond ten days whether or not a statement as required under sub-section
- (1) is filed; or if the amount of tax paid is less than the amount of tax payable for any month, the proprietor defaulting payment of tax or making less-payment of tax shall, in addition to the tax, pay interest calculated at the rate of two per cent per month or part thereof from the date of such default or less payment to the date of payment of such tax.
- (4) If no such statement is submitted by any proprietor under sub-section
- (1) before the date specified therein or if the statement submitted by him appears to the assessing authority to be incorrect or incomplete, the assessing authority may assess the proprietor provisionally for that month to the best of its judgment, recording the reasons for such assessment and proceed to demand and collect the tax on the basis of such assessment:
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