Part I Legislative Department

Notification The 28th March, 2003 No. Leg. 7/2003.—The following Act of the Legislature of the State of Haryana received the assent of the Governor of Haryana on the 26th March, 2003, and is hereby published for general information :— HARYANA ACT NO, 6 OF 2003 THE HARYANA VALUE ADDED TAX ACT, 2003 AN ACT to provide for levy and collection of tax on the sale or purchase of goods in the State of ilaratta and matters incidental thereto and connected therewith. Bi-. it enacted by the Legislature of the State of Haryana in the Fifty-fourth Year of the Republic of India as follows :— . Chapter -1 Preliminary I. (1) This Act may be called the Haryana Value Added Tax Act, 2003. + Short title,

1. (2) It extends to the whole of the State of Haryana. po—
2. (3) It shall come into force on the appointed day. 2. (1) In this Act, unless the context otherwise requires,- - Detinittons,
   • (a) "Act of 1973" means the Haryana General Sales Tax Act, 1973 (Act 20 of 1973);
   • (b) "appellate authority" means an officer referred to in, or appointed under, clause (a) or clause (b) of sub -section (I) of section 33 to entertain and decide appeals made under this Act and includes the Tribunal;
   • (c) "appointed day" means the 1' day of April, 2003, unless declared, by notification in the Official Gazette, otherwise by the State Government;
   • (d) "assessee" means any person who is required to pay any tax, interest, penalty, fee or any other sum under this Act or the rules made thereunder;
   • (e) “assessing authority" means any person authorised by the State Government to make any assessment under this Act and to perform such other duties as may be required, by or under this Act;
   • (H) "business" includes --
     • (I) any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce or 70 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 (CHTR. 7, 1925 SAKA) manufacture. whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; and
     • (ii) any transaction, casual or otherwise, in connection with, or incidental or ancillary to, such trade. commerce, manufacture or concern. Explanation.— "Trade" includes trade of goods and services;
   • (g) "capital goods" means plant, machinery, dies, tools and equipment purchased for use in the State in manufacture or processing of goods for sale or in the telecommunication network or in mining or in the generation or distribution of electricity or other form of power. provided such purchase is capitalised;
   • (h) "casual trader” means a dealer who imports into and sells goods in the State for a period not exceeding thirty days at a time or such other period as may be prescribed;
     • (i) "Central Act" means the Central Sales Tax Act, 1956 (Act 74 0f 1956);
     • (i) "contractee" means any person for whom or for whose benefit a works contract is executed;
   • (k) "contractor" means any person who executes either himself or through a sub -contractor a works contract;
     • (I) "date of sale" means a date recorded on an invoice or a delivery note, as the case may be, issued in accordance with the provisions of clause (a) of sub -section (2) of section 28;
   • (m) "dealer" means any person including a department of Government who carries on, whether regularly or otherwise, business, directly or otherwise, in the course of. or as a result of, which, or incidental, ancillary or causal thereto, whether regularly, casually, occasionally or otherwise, whether for cash, deferred payment, commission, remuneration or other valuable consideration, such person purchases, sells, supplies or distributes any goods in the State, or imports into, or exports out of, the State, any goods, irrespective of the fact that the main place of business of such person is outside the State and where the main place of business of such person is not in the State, includes the local manager or agent of such person in the State in respect of such business: HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 71 (CHTR. 7, 1925 SAKA) Provided that a person or a member of his family who sells within the State exclusively the agricultural produce grown by himself or grown on any land in which he has an interest whether as owner, usufructuary mortgagee, tenant or otherwise, shall not be deemed to be a dealer. Explanation,— For the purpose of this clause,—
     • (i) aco-operative society or a club or any association which carries on business for and on behalf of its members, is a dealer;
     • (ii) a factor, a broker, a commission agent, a del credere agent, a dealer's agent, an auctioneer or any other mercantile agent by whatever name called and whether of the same description as hereinbefore mentioned or not, who carries on any trade as principal, agent or in any other capacity, is a dealer;
   • (iif) any person or a body of persons including a department of Government who disposes of any goods in exercise of a statutory authority or a court order, or as unclaimed, confiscated or acquired property, or as unserviceable, scrap, surplus, old, obsolete or discarded material or waste products whether by auction or otherwise, directly or through an agent, for cash or for deferred payment or for any other valuable consideration shall, notwithstanding anything contained in clause (f) of this section or section 3 or any other provision of this Act, be deemed to be a dealer liable to pay tax, to the extent of such disposalS, without prejudice to any liability which may accrue on account of the other provisions of this Act; In) "declared goods" shall have the meaning assigned to that expression in clause (c) of section 2 of the Central Act;
3. (0) "document" means title deeds, writing or inscription and includes electronic data, computer programs, computer tapes, computer discs or equipment and the like that furnishes evidence;
   • (p) "exempted goods" means the goods specified in Schedule B;
   • (q) "export out of State" means transfer of goods by a dealer to any other place of his business or to his agent or principal, as the case may be, outside the State otherwise than by reason of sale of such goods but shall, subject to such restrictions 72 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 (CHTR. 7, 1925 SAKA) and conditions as may be prescribed, not include transfer of goods for a job work where the goods are received back after the job work; Explanation.~ “Job work™ includes assembling, altering, manufacturing, processing, fabrication, fitting out, improvement, rectification or repair of any goods. >
   • (r) “goods” means every kind of movable property, tangible or intangible, other than newspapers. actionable claims, money, stocks and shares or securities but includes growing crops, » grass. trees and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale;
   • (s) “goods carrier” includes motor vehicle, vessel, boat, cart, animal or any other means of conveyance but shall exclude railway wagon or'coach;
   • (t) “Government” means the Central or any State Government;
   • (u) “gross turnover” when used in relation to any dealer means the aggregate of the sale prices received or receivable in respect of any goods sold, whether as principal, agent or in any other capacity. by such dealer and includes the value of goods exported out of State or disposed of otherwise than by sale; "Explanation.— (i) The aggregate of prices of goods in ¥ respect of transactions of forward contracts, in which goods are actually not delivered, shall not be included in the gross § turnover.
     • (ii) Any amount received or receivable or paid or payable on account of variation, escalation or de-escalation in the price of any goods sold previously to any person but not exactly determinable at that time, shall, subject to such conditions and restrictions. as may be prescribed, be included in, or excluded from, the gross turnover, as the case may be, in the manner prescribed.
     • (iii) Any amount collected by the dealer by way of tax shall not be included in the gross turnover and where no tax is shown to have been charged separately, it shall be excluded from the taxable turnover (denoted by ‘TTO’) taxable ata 4 particular rate of tax in per cent (denoted by ‘r’) by applying the following formula — i tax = LX TTO, 100 +r y 4 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 3 (CHTR. 7, 1925 SAKA) Illustration — If TTO is 220 and ris 10 (per cent), tax will be 20.
     • (v) “import into State” means bringing or receiving goods in the State from outside the State otherwise than by purchase of such goods in the course of inter-State trade or commerce or “« import of goods into the territory of India;
   • (w) “input tax” means the amount of tax paid to the State in respect of goods sold to a VAT dealer, which such dealer is allowed to take credit of as payment of tax by him, calculated in p accordance with the provisions of section 8;
     • (x) “manufacture” means processing of goods resulting into production of different commercial goods including by-products and waste products; Note — Every processing of goods may not result into different commercial goods;
   • (y) “minerals” mean all substances which can be obtained from the earth by mining, digging, drilling, dredging, hydraulicing, quarrying or by any other operation and include these substances processed for marketing;
   • (z) “place of business” in relation to a dealer means any place where the dealer carries on his business and includes — { (i) a place where he sells or purchases any goods, or carries 4 on any process of manufacture of goods;
     • (ii) a warehouse, godown or other place where he stores his goods;
     • (iii) a place where he keeps his books of account;
     • (iv) any of his office or branch office; and
     • (v) the place of business of his agent, by whatever name called;
   • (za) “prescribed” means prescribed by rules made under this Act;
   • (zb) “quarter” means a period of three months ending on 30th June, 30th September, 3 1st December or 31st March;
   • (zc) “registered” means registered under this Act;
   • (zd) ‘revising authority” means a person who exercises power of revision under this Act;
   • (ze) “sale” means any transfer of property in goods for cash or deferred payment or other valuable consideration except a mortgage or hypothecation of or a charge or pledge on goods; LS 74 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 (CHTR. 7, 1925 SAKA) and includes—
4. (1) the transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;
   • (ii) the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
   • (iii) the delivery of goods on hire-purchase or any system of payment by instalments;
   • (iv) the transfer of the right to us¢ any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;
   • (v) the supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;
   • (vi) the supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration, and such transfer, delivery or supply of any goods shall be deemed to be a sale of those goods by the person making the transfer, delivery or supply and a purchase of those goods by the person to whom such transfer, delivery or supply is made;
   • (zf) "sale in the State" in relation to a sale as defined in sub -clause
     • (ii) of clause (ze) means transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract in the State;
   • (zg) "sale price" means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed at the time of sale as cash or trade discount according to the practice, normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof and the expression "purchase price” shall be construed accordingly; Explanation.— (i) In relation to the transfer of property in goods (whether as goods or in some other form) involved in execution of a works contract, sale price shall mean such HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 75 (CHTR. 7, 1925 SAKA) amount as is arrived at by deducting from the amount of valuable consideration paid or payable to a person for the execution of such works contract, the amount representing labour and other service charges incurred for such execution, and where such labour and other service charges are not quantifiable, the sale price shall be the cost of acquisition of the goods and the margin of profit on them prevalent in the trade plus the cost of transferring the property in the goods and all other expenses in relation thereto till the property in them, whether as such or in any other form, passes to the contractee and where the property passes in a different form shall include the cost of conversion.
     • (ii) In respect of transactions covered under sub -clause (iii) of clause (ze), the amount to be included in sale price shall be the total sum payable by the hirer under a hire purchase agreement in order to complete the purchase of, or the ’ acquisition of property in, the goods to which the agreement relates and includes any sum so payable by the hirer under the hire purchase agreement by way of a deposit or other initial payment, or credited or to be credited to him under such agreement on account of any such deposit or payment, whether that sum is to be or has been paid to the owner or to any person or is to be or has been discharged by payment of money or by transfer,pr delivery of goods or by any other means; but does not include any sum payable as a penalty or as compensation or damages for breach of the agreement.
   • (zh) "Schedule" means a Schedule appended to this Act and the description of any goods specified therein shall be subject to the excepti?ns, restrictions and conditions, if any, and the application of the provisions of this Act referring to the Schedule shall be subject to the circumstances, if any, mentioned therein generally or against such goods;
   • (zi) "State" means the State of Haryana;
   • (zj) "State Government" means the Government of Haryana;
   • (zk) "tax" means the tax levied under this Act;
   • (zl) "tax invoice" means an invoice required to be issued according to the provisions of sub -section (2) of section 28 by a VAT dealer for sale of taxable goods to another VAT dealer for resale by him or for use by him in manufacture or processing of goods for sale, and which entitles him to claim input tax in accordance with the provisions of section 8; 76 HARYANA GOVT. GAL. (EXTRA.), MARCH 28. 2003 CCHTR. 7. 1925 SAKA) tam) "taxable goods- means the goods which are not exempted goods:
   • (zn) "taxable tumover" means that part of the gross tumover which is left after making deductions therefrom in accordance with the provisions of section 6; plus purchase value of goods liable to tax under sub-section (3) of section 3;
   • (zo) "taxing authority" means an officer not below the rank of Assistant Excise and Taxation Officer appointed under sub -section (1) of section 55 to carry out the purposes of this Act and includes an assessing authority and a revising authority but does not include an appellate authority;
   • (zp) "Tribunal" means the Tribunal constituted under section 57;
   • (zq) "value of goods" means, if the goods has been sold or purchased, the true sale price or the true purchase price, as the case may be, of the goods, otherwise, the lair market value of like goods in like circumstances;
   • (Zr) "value added taX' means a tax on sale or purchase of goods payable under this Act:
   • (Zs) "VAT dealer" means a registered dealer who is not a casual trader and in whose case composition of tax under section 9 is not in force, whether by choice or exclusion by law;
   • (zt) "works contract" includes any agreement for carrying out for cash, deterred payment gr other valuable consideration, the assembling, construction, building, altering, manufacturing, processing, fabrication, installation, fitting out, improvement, repair or commissioning of any movable or immovable property;
   • (zu) "year" means the financial year.
5. (2) Words and expressions not defined under this Act or the rules made thereunder shall have the same meaning as assigned to them in section 2, section 3, section 4, section 5 or section 6A of the Central Act or the Punjab General Clauses Act, 1898 (Punjab Act 10f 1898), as applicable to the State of Haryana, as the case may be. Chapter -II Incidence and levy of tax Incidence ot tax 3. (1) Every dealer who would have continued to be liable to pay tax under the Act of 1973 had this Act not come into force, and every other dealer whose gross turnover during the year immediately preceding the appointed day exceeded the taxable quantum as defined or specified in the Act of 1973, shall, subject to the provisions of sub -section (4), be liable to pay tax on and from the appointed day on the sale of goods effected by him in the State. HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 wn (CHTR. 7, 1925 SAKA)
6. (2) Every dealer to whom sub -section (1) does not apply and who is of the class or classes mentioned in column 2 of the Table below and whose gross turnover in any year first exceeds the taxable quantum specified in column 3 thereagainst, shall, subject to the provisions of sub -section (4), be liable to pay tax on and from the day mentioned in column 4 thereagairtst on the sale of goods effected by him in the State — Table Sr. Description of ciass or Taxable Day on and from which the No. dasses of dealers quantum dealer is liable to tax 1 2 3 4 I. Dealer who sels or purchases Nil Onand from the day he makes any goods inthe course of suchsale or purchase for the first time inter State trade or commerce or in the course of export of the goods out of. or the import of the goods into, the territory of India 2. Dealer who imports any goods Nil On and from the day he imports intostate any goods into State for the first time

goods inthe Sate and exports purcheseof such goods in the State out of State such goods or the for the first time goods manufactured therefrom

owner or a Hawaii or a liquor inany year first exceeds the taxable licensee under the Punjab Excise quantum Act, 1914(1 of 1914), or who deals in minerals, lottery tickets or such other goods as may be prescribed S. Anyotherciass orclassesof ~~ Onelakhrupees On and from the day fonowing the day dealers orsuchother his gross tumoverin any year first sumasmaybe exceeds the taxable quantum prescribed and different sums including nil may be prescribed for different classes of dealers Provided that this sub -section shall not apply to a dealer who deals exclusively in exempted goods. Noile—Where a dealer is covered under more than one of the dlass or classe s mentioned in the Table above, the liability to pay tax shall commence from tl ae earliest day he becomes liable to tax.

78 HARYANA GOVT. GAZ. (EXTRA... MARCH 28, 2003 ((MIR. 7, 1925 SAKAI

1. (3) Ifa dealer liable to pay tax under sub -section (1) or sub -section (21 purchases any taxable goods in the State from any source in the circumstances that no tax is levied or paid under this Act on their sale to him and he either exports them out of State or uses or disposes them of in the circumstances in which no tax is payable under this Act or the Central Act by him to the State on them or the goods manufactured theretrom, then. he shall, subject to the provisions of sub -section (4), be liable to pay tax on the purchase thereof: Provided that where such goods (except those specified in Schedule F) or the goods manufactured therefrom are sold in the course of export of the goods out of the territory of India, no tax shall be levied on their purchase: Provided further that where the goods purchased are used or disposed of partly in the circumstances mentioned in the foregoing provisions of this sub -section and partly otherwise, the tax leviable on such goods shall be computed pro rata.
2. (4) The tax levied under sub -sections (1), (2) and (3) shall be calculated on the taxable turnover, determined in accordance with the provisions of section 6, at the rates of tax applicable under section 7, and where the taxable turnover is taxable at different rates of tax, the rate of tax shall be applied separately in respect of each part of the taxable turnover liable to a different rate of tax.
3. (5) If the tax calculated under sub -section (4) is more than the input tax, determined in accordance with the provisions of section 8. the difference of the two shall be the tax payable; and if the input tax is more than the tax calculated, the excess amount shall be either refundable or adjustable with future tax liability in accordance with the provisions of section 20; but if the input tax is a negative value on account of reversal of input tax under the second proviso to sub -section (n of section §, the absolute value thereof shall be added to the tax calculated under sub -section (4) and the resultant amount shall he the tax payable. Ilustration - Serial Tax calculated under Input tax Tax Refundable! No. sub -section (4) payable Adjustable L Rs 100 Rs. 50 Rs. 50 Nil 2. R:s.100 Rs. 150 Nil Rs.50 3. Rs.100 (-)Rs.50 Rs. 150 Nil
4. (6) Every dealer who has become liable to pay tax, shall continue to be so liable until after the expiry of three consecutive years during each of which his gross turnover has failed to exceed the taxable quantum and such further period after the date of such expiry, as may be prescribed, and on the expiry of this tatter period his liability to pay tax shall cease. HARYANA GOVT. GAL. (EXTRA.). MARCH 28. 2003 79 (CHTR. 7, 1925 SAKA)
5. (7) Every dealer, whose liability to pay tax has ceased under the provisions of sub-section o. shall again he liable to pay tax in accordance with the provision’. seer 11,2 4. Notwithstanding anything contained in this Act, a tax on the sale or No tax payable in purchase of goods shall not be imposed under this Act, — case of inter -State trade etc
   • (a) where such sale or purchase takes place outside the State:
   • (b) where such sale or purchase takes place in the course of import of the goods into. or export of the goods out of, the territory of India: or (Cl where such sale or purchase takes place in the course of inter- State trade or commerce. S. Where any assessee claims — Burden of proof.
   • (a) that any receipt or dispatch of goods by him is otherwise than by way of purchase or sale of suoh goods by him;
   • (b) that any sum of money received or receivable or paid or payable by him by any means including adjustment against a debt is not in the course of business, and where in the course of business such sum is not valuable consideration for any sale or purchase of goods effected by him in the year in which the said sum was received or receivable or paid or payable;
   • (e) that any purchase or sale of goods by him is not liable to tax by reason of such purchase or sale being outside the State Or in the course of inter -State trade and commerce or in the course of the import of the goods into, or the export of the goods out of, the territory of India;
   • (d) that any purchase or sale of goods effected by him is exempt from tax or leviable to tax at a particulai rate;
   • (e) that any purchase or sale of goods effected by him is not taxable because of return of such goods;
   • (f) that he is entitled to any deduction from gross turnover or any deduction of input tax from the tax calculated on the sale of goods:
   • (g) that in case of a composite works contract, he is entitled to a deduction in respect of labour and service charges from the valuable consideration for the execution of the contract;
   • (h) that any particular sum has been paid by him as tax, interest or penalty under this Act;
     • (i) that any goods. book of account and document discovered at his business premises, or at any other place or in any goods carrier 80 HARYANA GOVT. GAZ. (EXTRA., MARCH 28, 2003 (CHTR. 7. 1925 SAKA) or other vehicle, over which he has control at the time of such discovery, do not relate to his business; or that any ~~ liefunddr wc. Act or the rules made thereundei is admissible to him, the burden of so proving shall be on him. Determination 6. (I) Subject to the provisions of sub -section (2), in determining the of taxable taxable turnover of a dealer for the purposes of this Act, the following deductions turnover shall he made from his gross turnover, namely: —
   • (a) turnover of sale of goods outside the State;
   • (b) turnover of sale of goods in the course of inter -State trade and commerce;
   • (c) tumover of sale of goods in the course of the import of the goods into the territory of India;
   • (d) tumover of sale of goods in the course of the export of the goods out of the territory of India;
   • (e) turnover of export of goods out of State;
   • (f) turnover of disposal of goods otherwise than by sale;
6. (2) turnover of sale of exempted goods in the State;
   • (h) turnover of sale of goods to such foreign diplomatic missions/ consulates and their diplomats, and agencies and organisations of the United Nations and their diplomats as may be prescribed; and
     • (i) turnover of sale of goods returned to him, subject to such restrictions and conditions as may be prescribed, and to the remainder shall be added the purchases taxable under sub -section (3) of section 3, if any. Note. -1. In this sub -section "turnover" means, * —
     • (i) for the purpose of clauses (a), (b), (c), (d), (g) and (h), the aggregate of the sale prices of goods which is part of the gross turnover;
     • (ii) for the purpose of clauses (e) and (f), the aggregate of value of goods, exported out of State or disposed of otherwise than by sale, as the case may be, which is part of the gross turnover; and
     • (iii) for the purpose of clause (i), the aggregate of the sale prices of goods which is or has been part of gross turnover (including under the Act of 1973). HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 81 (CHTR. 7, 1925 SAKA) Note. -2. 1f the turnover in respect of any goods is included in a deduction under any clause of this sub -section. it shall not form part of deduction under any other clause of the sub -section.
7. (2) The deductions mentioned in sub -section (1) shall be admissible on furnishing to the assessing authority in such circumstances, such documents or such proof, in such manner as may be prescribed.
8. (3) Save as otherwise provided in sub -section (1), in determining the taxable turnover of a dealer for the purposes of this Act, no deduction shall be made from his gross turnover. 7. (I) The tax payable by a dealer on his taxable turnover in so far as such Rates orton turnover or any part thereof relates to, — onde fod
   • (a) the sales of goods not falling within sub -section (2), — State.
     • (i) in the case of goods specified in Schedule A, shall be calculated at the rates specified therein;
     • (ii) in the case of declared goods except those specified in Schedule B. shall be calculated at four per cent or such other rate not exceeding the ceiling specified in clause (a) of section 15 of the Central Act as the State Government may, by notification in the Official Gazette, direct;
     • (iii) in the case of goods specified in Schedule C, shall be calculated at four per cent or such other rate not exceeding ten per cent as the State Government may, by notification in the Official Gazette, direct;
     • (iv) in the case of other goods, shall be calculated at ten per cent or such other rate not exceeding fifteen per cent, as the State Government may, by notification in the Official Gazette, direct: Provided that where any goods are sold in containers or packed in any packing materials, the rate of tax applicable to such containers or packing materials shall, whether the price of the containers or packing materials is charged separately or not, be the same as those applicable to the goods contained or packed therein; and where such goods are exempt from tax, the sale of the containers or packing materials shall also be exempt from tax;
   • (b) the purchase of goods, shall be calculated at four per cent or such tower rate applicable on sate of such goods had it been a sale falling under clause (a) : Provided that the State Government may, by notification in the Official Gazette, direct that the tax shall be calculated at a tower rate. 82 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 (CHTR. 7, 1925 SAKA)
9. (2) The tax payable by a dealer on his taxable turnover in so far as such turnover or any part thereof relates to goods sold to the Government or to goods of the description referred to in sub-section (4) sold to a VAT dealer or such other registered dealer as may be prescribed (hereinafter both referred to in this section as ‘authorised dealer’), shall be calculated —
   • (a) if the goods are of the description contained in Schedule D, at the rate > mentioned against such goods, otherwise:
   • (b) at four per cent or such lower rate applicable on sale of such goods had it been a sale falling under clause (a) of sub-section (1) : + Provided that the State Government may, by notification in the Official Gazette, direct that tax under clause (b) shall be calculated at a lower rate : Provided further that the State Government, if satisfied that it is necessary or expedient so to do in the interest of promotion of exports out of the country may. by notification in the Official Gazette, direct that tax under clause (b) on the taxable turnover which relates to the sale of goods of such class or classes to such class or classes of authorised dealers for such use by them. as may be specified in the notification, shall be calculated at zero rate.
10. (3) The provisions of sub-section (2) so far as the rate of tax applicable thereunder on a sale of goods in the State is lower than the rate of tax applicable under clause (a) of sub-section (1) if such sale had been a sale falling within that clause, shall not apply unless the dealer selling the goods furnishes to the assessing * authority in the prescribed circumstances and in the prescribed manner —
    • (a) if the goods are sold to an authorised dealer, a declaration duly filled in and signed by him containing the prescribed particulars in the prescribed form obtained from the prescribed authority and in case such form is not available with such authority, a self printed and serially numbered form authenticated by such authority in the prescribed manner; or
    • (b) if the goods are sold to the Government, not being a registered dealer, a certificate in the prescribed form duly filled in and signed by a duly authorised officer of the Government.
11. (4) The goods sold to an authorised dealer referred to in sub-section 2)—
    • (a) are goods of the class or classes specified in the certificate of ~ registration of the authorised dealer purchasing the goods as being intended, subject to any rules made by the State Government in this behalf, for use by him —
      • (i) in the manufacture of goods for sale;
      • (ii) in the telecommunications network; i" HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 83 (CIiTR, 1. 1925 SAK A) Ji) in mining; or i+ * nthe generation or distribution of electricity or any other 11, ofposker: it)) are goods of the cL. or classes specified in the certificate of registration of the authorised dealer who is covered under the notification issued under the second proviso to clause (b) of sub -section (2), purchasing the goods as being intended for use by him for the purposes specified in the said notification:
    • (c) are containers or other materials used for the packing of any goods or classes of goods specified in the certificate of registration referred to in clause (a) or clause (b).
12. (5) If an authorised dealer after purchasing any goods for any of the purposes specified in clause (a). clause (b) or clause (c) of sub -section (4) fails, without reasonable excuse, to make use of the goods for any such purpose, the assessing authority may, after giving him a reasonable opportunity of being heard. by order in writing, impose upon him by way of penalty a sum not exceeding one -and -a -half times the tax which would have been levied additionally under clause
    • (a) of sub -section (1), if the sale made to him had been a sale falling within that clause: Provided that no penalty shall be imposed where an authorised dealer voluntarily pays the tax which would have been levied additionally, as referred to in the foregoing provision, with the return for the period when he failed to make use of the goods purchased for the specified purposes. 8. 1) Input tax in respect of any goods purchased by a VAT dealer shalt ~~ Determination be the amount of tax paid to the State on the sale of such goods to him and shall, in ~~ °f input tax. case of a dealer who is liable to pay tax under sub -section (1) of section 3 or, as the case may be. makes an application for registration in time under sub -section (2) of section II include the tax paid under this Act and the Act of 1973 in respect of goods (except capital goods) held in stock by him on the day he becomes liable to pay tax but shall not include tax paid in respect of goods specified in Schedule E used or disposed of in the circumstances mentioned against such goods ; Provided that where the goods purchased in the State are used or disposed of partly in the circumstances mentioned in Schedule E and partly otherwise, the input tax in respect of such goods shall be computed pro rata : Provided further that if input tax in respect of any goods purchased in the State has been availed of but such goods are subsequently used or disposed of in the circumstances mentioned in Schedule E, the input tax in respect of such goods shall be reversed.
13. (2) Atax invoice issued to a VAT dealer showing the tax charged to him on the sale of invoiced goods shall, subject to the provisions of sub -section (3), be sufficient proof of the tax paid on such goods for the purpose of sub -section (1). 84 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 (CHTR. 7, 1925 SAKA)
14. (3) Where any claim of input tax in respect of any goods sold to a dealer is called into question in any proceeding under this Act, the authority conducting such proceeding may require such dealer to produce before it in addition to the tax invoice issued to him by the selling dealer in respect of the sale of the goods, a certificate furnished to him in the prescribed form and manner by the selling dealer; and such authority shall allow the claim only if it is satisfied after making such inquiry as it may deem necessary that the particulars contained in the certificate produced before it are true and correct.
15. (4) The State Government may, from time to time, frame rules consistent with the provisions of this Act for computation of input tax and when such rules are framed, no input tax shall be computed except in accordance with such rules. Payment of 9. (1) The State Government may, in the public interest and subject to Lump sum inlien such conditions as it may deem fit, accept from any class of dealers, in lieu of tax ; payable under this Act, for any period, by way of composition, a lump sum linked with production capacity or some other suitable measure of extent of business, or calculated at a fiat rate of gross receipts of business or gross turnover of purchase or of sale or similar other measure, with or without any deduction therefrom, to be determined by the State Government, a*nd such lump sum shall be paid at such intervals and in such manner, as may be prescribed, and the State Government may, for the purpose of this Act in respect of such class of dealers, prescribe simplified system of registration, maintenance of accounts and filing of returns which shall remain in force during the period of such composition.
16. (2) No dealer in whose case composition under sub -section (1) is in force, shall issue a tax invoice for sale of goods by him and no dealer to whom goods are sold by such dealer shall be entitled to any claim of input tax in respect of the sale of the goods to him.
17. (3) A dealer in whose case composition under sub -section (1) is made and is in force may, subject to such restrictions and conditions, as may be prescribed, opt out of such composition by making an application containing the prescribed particulars in the prescribed manner to the assessing authority, and in case the application is in order, such composition shall cease to have effect on the expiry of such period after making the application as may be prescribed. Rounding off 10. (1) The amount of tax, penalty or interest payable and the amount of tax. - refund due, under the provisions of this Act, shall be rounded off to the nearest rupee and for this purpose fifty paise or more shall be increased to one rupee and less than fifty paise shall be ignored.
18. (2) Ifafter rounding off, as provided in sub -section (1), the sum payable by an assessee or refundable to him, as the case may be, is less than ten rupees, the same shall be ignored.
19. (3) Nothing in this section shall apply for the purpose of collection by a dealer of any amount by way of tax in respect of any purchase or sale of goods by him. HARYANA GOVT. GAZ. (EXTRA.). MARCH 28, 2003 85 (CHTR. 7, 1925 SAKA) Chapter-II1 Registration of dealers ~ 11. (1) Every dealer liable to pay tax under sub-section (1) of section 3, Registration. who either held registration certificate under the Act of 1973 or whose application for registration under the said Act was pending till the appointed day, shall inform the assessing authority of such particulars of his business in such form and manner 3 within such period as may be prescribed and such authority after receipt of such information, if it is satisfied about the correctness of the same by making such inquiry as it may consider necessary, shall issue to him a registration certificate under this Act which shall be valid from the appointed day, otherwise, it shall, after giving the affected person a reasonable opportunity of being heard, pass an order declining registration : | Provided that during the period prescribed for furnishing the information and till such time final decision is taken on the same, the registration certificate issued under the Act of 1973 shall be deemed to have been issued under this Act except when registration is declined.
20. (2) Every dealer liable to pay tax, on whom sub-section (1) does not apply, shall, and any dealer, who does not deal exclusively in exempted goods, may, notwithstanding that he is not liable to pay tax under section 3, make an application for registration to the assessing authority within such time, in such y form and manner, on payment of such fees not-more than five hundred rupees, as may be prescribed.
21. (3) Ifthe prescribed authority is satisfied that the applicant is a bonafide dealer and the application for registration made by him is in order, he shall, subject to the provisions of section 12, grant him a certificate of registration in the prescribed form and such certificate of registration shall be valid from such date, as may be prescribed.
22. (4) Any dealer to whom a registration certificate has been granted shall, from the date specified in the registration certificate which shall not be later than the date of grant of the registration certificate to him, be liable to tax and shall continue to be liable to tax so long as the registration certificate held by him is not cancelled notwithstanding that his liability to pay has ceased under sub-section (6) of section 3.
23. (5) The assessing authority may, on information furnished to him under . section 13 from time to time, by order, amend any certificate of registration and may cancel the same if the business is closed and such amendment in, or cancellation of, the certificate shall take effect from such date as may be prescribed.
24. (6) When —
    • (a) any business, in respect of which certificate has been granted, rs has been discontinued; or I-1Ait ANA C.IOVT. GAL (EXTR MARCH 28, 2003 (CHTR. J 25 SAKA)
    • (b) the liability to pay tur, oi any dealer ceases in terms of sub -section io) ut seLn in the assessing autnority snail, after giving a reasonaole opportunity or being heard to me affected prison, %.:aiit.el the certilicaie of registration and the eal.cellation shall come into force after the expiry of such period. as may be piescrtbed.
25. (7) A taxing authority not below the rank ir Deputy I- xci, ¢ and "taxation Commissioner incharge of a district may In the prescribed manner, caned, subject to such restrictions and conditions. as may be prescribed, the certificate of registration issued to a dealer -
    • (a) for being held guilty of avoidance of tax under this Act or the Central Act;
    • (b) for misusing the certificate of registration; or
    • (c) for any other sufficient cause : Provided that no order affecting any dealer adversely shall be made under this sub -section without affording him a reasonable opportunity of being heard. Security from 12. (1) Where it appears to the authority to whom an application is made ceitti nchss of ; ers under section 11 to be necessary so to do for the proper realisation of the tax payable or for the proper custody and use of any forms referred to in this Act or the rules made thereunder which are printed under the authority of the State Government or are required to oe authenticated by any authority under this Act before use, he may, by an (Kier in writing and for reasons to be recorded therein, impose as a condition for the issue of a certificate of registration. a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security as may be xo specified, for all or any of the purposes of this Act.
26. (2) Where it appears to the assessing authority to be necessary so to ao for the proper reatisation of tax payable under this Act or for the proper custody and use of the forms reieirecl to in sub -section (1), he may, at any time while such certificate is in force. ny an order in writing anu for reasons to be recorded therein, require the dealer, To whom the certificate aas been eranted, to furnish within such time as may be specified in tne owe’ ;mu in me prescribed manner such security or, if the dealer has already furaisned any ..:.curity lit irucsuatwe an order under this sub -section or sun -section (Ii, tap:ii additional security as may be specified in the order, for all of any of me aforesaid put poses.
27. (3) No dealer stall oe required to furnish a seeui ity under sup -section (1) or sub -section (2) by tne uenori ty referred to Mei en). unless he has been given a reasonable opportunity of being fici.nd and me amount of security that flay beretdalreu LO oe furiiisned by any dealer under either of the afbresaid sup -sections oi aggvegate of me amount of such security and the amount of additional ce.tnity ula may be required to be furnished by any dealer under sub -section (2), shall in no case exceeli the tax payable, in accordance with the 86 HARYANA GOVT. GAZ. (EXTRA... MARCH 28, 2003 (CHTR. 7, 1925 SAKA)
    • (b) the liability to pay tax of any dealer ceases in terms of sub-section (6) of section 3, the assessing authority shall, afier giving a reasonable opportunity of being heard to the affected person, cancel the certificate of registration and the cancellation shall come inio force after the expiry of such period, as may be prescribed. » 8 § (7) Ataxing authority not below the rank of Deputy Excise and Taxation Commissioner incharge of a district may, in the prescribed manner, cancel, subject to such restrictions and conditions, as may be prescribed, the certificate of registration issued to a dealer - A +
    • (a) for being held guilty of avoidance of tax under this Act or the Central Act;
    • (b) for misusing the certificate of registration; or
    • (c) for any other sufficient cause : Provided that no order affecting any dealer adversely shall be made under this sub-section without affording him a reasonable opportunity of being heard. g Security from 12. (1) Where it appears to the authority to whom an application is made Fs fed EX under section 11 to be necessary so to do for the proper realisation of the tax payable or for the proper custody and use of any forms referred to in this Act or the rules made thereunder which are printed under the authority of the State Government or are required to be authenticated by any authority under this Act before use, he may, ¥ by an order in writing and for reasons to be recorded therein, impose as a condition for the issue of a certificate of registration, a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security as may be so specified, for all or any of the purposes of this Act.
28. (2) Where it appears to the assessing authority to be necessary so to h do for the proper realisation of tax payable under this Act or for the proper custody and use of the forms referred to in sub-section (1), he may, at any time while such certificate is in force, by an order in writing and for reasons to be recorded therein, require the dealer, to whom the certificate has been granted, to furnish within such time as may be specified in the order and in the prescribed manner such security or, if the dealer has already furnished any security in pursuance of an order under this sub-section or sub-section (1), such additional security, as may be specified in the order, for all or any of the aforesaid purposes.
29. (3) No dealer shall be required to furnish a security under «< sub-section (1) or sub-section (2) by the authority referred to therein, unless he has been given a reasonable opportunity of being heard and the amount of security that may be required to be furnished by any dealer under either of the aforesaid sub-sections or the aggregate of the amount of such security and the amount of additional security that may be required to be furnished by any dealer under sub-section (2), shall in no case exceed the tax payable, in accordance with the HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 87 (CHTR. 7, 1925 SAKA) . estimate of such authority. by the dealer for the year in which such security or, as the case may be, additional security is required to be furnished.
30. (4) Where the security furnished by a dealer under sub-section (1) or sub-section (2) is in the form of a surety bond and the surety becomes insolvent or gs otherwise incapacitated or dies or withdraws, the dealer shall, within thirty days of the occurrence of any of the aforesaid events, inform the authority granting the certificate of registration and shall within ninety days of such occurrence furnish a fresh surety bond or furnish in the prescribed manner other security for the amount g 4 of the bond.
31. (5) The assessing authority may. by order and for good and sufficient cause, forfeit the whole or any part of the security furnished by a dealer —
    • (a) for realising any amount payable by the dealer under this Act; or
    • (b) if the dealer is found to have misused any of the forms referred to in sub-section (1) or to have failed to keep them in proper custody or to have failed to furnish information in respect of their use or surrender them as prescribed : Provided that no order shall be passed under this sub-section without giving the dealer a reasonable opportunity of being heard. -
32. (6) Where by reason of an order under sub-section (5), the security © furnished by any dealer is rendered insufficient, he shall make up the deficiency in such manner and within such time, as may be prescribed.
33. (7) If a dealer fails to comply, with an order under sub-section (1) or s sub-section (2), or with the provisions of sub-section (4) or sub-section (6), the prescribed authority, may; after affording the.dealer a reasonable opportunity of being heard, order —
    • (a) that no form referred to in sub-section (1) shall be issued to him 0 or authenticated until the dealer has complied with such orders or such provisions, as the case may be; or
    • (b) the rejection of the application for registration, or if the dealer is already registered under this Act, cancellation of his registration certificate, as the case may be, and in the event of rejection of application for registration, the dealer shall be deemed to have failed to apply for registration for the purposes of section 16. 3 | > 13. If any dealer to whom the provisions of sub-section (2) of section 14 information to be | apply, — furnished regarding change | (a) sells, transfers or otherwise disposes of or discontinues his of business etc. business;
    • (b) sells, transfers or otherwise disposes of or discontinues his place(s) J of business or opens new place(s) of business; 3 88 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 (CHTR. 7, 1925 SAKA)
    • (c) changes the name, constitution or nature of his business including change in the goods traded or manufactured or used in business or manufacture; or
    • (d) appoints an authorised agent, he shall within the prescribed time, inform the assessing authority. 5 accordingly, and if any dealer dies, his legal representative shall in like manner inform the said authority : Provided that if a dealer or his legal representative, as the case may be, fails to inform of the change as required under the foregoing + provision having the effect of transferring the liability to pay tax on h another person, then, notwithstanding the change, any tax which such person has become liable to pay after the change has taken place, may be recovered as if no change has taken place : Provided further that nothing in the foregoing proviso shall discharge the transferee or the succeeding dealer as a result of change, of his liability to tax. Chapter-IV Filing of returns, assessment and collection of tax, refund ¥ Submission of 14. (1) Tax payable under this Act shall be paid in the manner and at such y ger! intervals as hereinafter provided. payment of tax
34. (2) The following dealers or class or classes of dealers, whether or not 2 liable to pay tax, namely: —
    • (a) such class or classes of dealers as may be prescribed;
    • (b) such dealer as may be required so to do by the assessing authority by notice in the prescribed form served in the prescribed manner;
    • (c) a dealer who has applied for the grant of registration certificate A but no final decision on his application has been taken; and
    • (d) every registered dealer, shall furnish such returns including for statistical purposes at such intervals, verified by such persons, by such dates and to such authority, as may be prescribed and different returns may be prescribed for different class or classes of dealers, and if < the tax due according to such returns is more than the tax paid under sub-section (3) or sub-section (4), as the case may be, he shall, in the manner prescribed, pay the balance with interest at the rate specified in sub-section (6) before furnishing the returns and attach therewith the proof thereof.
35. (3) Every dealer whose aggregate liability to pay tax under this Act, Act of 1973 and the Central Act for the last year or part thereof according to the Em \ HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 89 y (CHTR. 7, 1925 SAKA) filed'by him is equal to or more than one lakh rupees or such other sum, as may be prescribed, shall, in the manner prescribed, pay on or before the fifteenth day of each month the full amount of tax payable by him for the previous month, computed by him in accordance with the provisions of this Act and the rules made thereunder: ps : Provided that if he is not able to quantify his tax liability accurately by that time, he shall pay an amount equal to monthly average of his tax liability in the last year (or such shorter period for which he has been liable to pay tax in that year) as tax provisionally, and he shall pay the ; balance, if any, on or before the twenty-fifth day of the month, and the excess, if any, he may adjust with his future tax liability.
36. (4) Every dealer on whom sub-section (3) does not apply, shall, in the prescribed manner, pay in the month immediately following each quarter, the full amount of tax payable by him for the quarter, computed by him in accordance with the provisions of this Act and the rules made thereunder.
37. (5) If a dealer discovers in any return furnished by him, any omission or other error, which he could not have rectified after the exercise of due diligence before furnishing the return, he may at any time before the date prescribed for furnishing of return for the next period by him, furnish a revised return, and if the revised return shows a greater amount of tax to be due than was shown in the original return, it shall be accompanied by a receipt showing payment of the extra amount along with simple interest thereon calculated at the rate of one-and-a-half per cent per month for the period the amount remained unpaid due to the omission X or error, in the State Government treasury in the manner prescribed.
38. (6) If any dealer fails to make payment of tax as required by sub-sections (3), (4) and (5), he shall be liable to pay in addition to the tax payable by him, simple interest at one-and-a-half per cent per month if the payment is made 5 within ninety days from the last date specified for the payment of tax, but if the default continues thereafter, he shall be liable to pay simple interest at three per cent per month for the whole of the period from the last date specified for the payment of tax to the date he makes the payment. 15. (1) The returns furnished by a dealer shall be duly acknowledged in the Assessment of manner prescribed, and where all the retirns relating to an assessment year have registered dealer been filed and are complete in material particulars, the dealer shall, subject to the provisions of sub-section (2), be deemed to have been assessed for that year: Provided that where the returns are not complete in material particulars, the dealer shall be given an opportunity to complete them. Explanation.— A return is complete in material particulars if it / contains the information required to be furnished therein, is correct arithmetically, accompanied with the statutory lists, documents and proof of payment of tax due according to the return in full and is duly signed i by the dealer. 90 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 (CHTR. 7, 1925 SAKA)
39. (2) Subject to the rules which the State Government may frame for selection of cases for scrutiny in respect of dealers required to file returns under sub-section (2) of section 14, the assessing authority shall, in respect of each selected case, serve on the dealer concerned the prescribed notice in the prescribed manner requiring him, on a date and at a place specified therein, either to attend in person or to produce or to cause to be produced any evidence on which such dealer may he rely in support of the returns filed by him relating to the period under assessment (hereinafter referred to in this section as ‘assessment period’) : Provided that the assessment period covered by a notice referred 1 to in the foregoing provision shall not exceed one year and such notice shall be served on the dealer before the expiry of one year from, the last date prescribed for filing the last return relating to the assessment period or, the actual date when any return relating to the assessment period has been filed last, whichever is later.
40. (3) On the day specified in the notice or as soon afterwards as may be, the assessing authority shall, after hearing such evidence as the dealer may produce and such other evidence as it may require on specified points, assess the amount of tax due from him : Provided that no order under this sub-section shall be passed after the expiry of three years from the close of the year to which the assessment relates.
41. (4) If a dealer, having furnished returns in respect of a period, fails to Yy comply with the terms of a notice issued under sub-section (2) or sub-section (3), the assessing authority shall, before the expiry of three years from the close of the year to which such returns relate, assess to the best of its judgement the amount of tax due from him.
42. (5) If a dealer fails to furnish return(s) in respect of any period by the prescribed date, the assessing authority may, at any time before the expiry of three years from the close of the year to which such return(s) relate, after giving the dealer a reasonable opportunity of being heard, assess, to the best of its judgement, the amount of tax, if any, due from him and for this purpose he may presume that his taxable turnover for the assessment period is the same as for the corresponding period of the last year and input tax is nil: Provided that if the return(s) is(are) filed in the mean time the assessing authority may consider the same.
43. (6) ‘The assessing authority may, for the purpose of complying with the : requirements of this section, visit after prior notice any or all place(s) of business of a dealer of such class or classes as may be prescribed, and may inspect and examine with the assistance of such persons as it considers necessary all business activities, processes, accounts, records, documents and ether things relevant to the proceedings, and the dealer shall render all the necessary assistance in carrying out HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 91 (CHTR. 7, 1925 SAKA) such inspection and examination for as long a period as such authority considers necessary.
44. (7) Any assessment made under this section shall be without prejudice _ to any penalty imposed under this Act. nd Note — An assessment relating to a part of a year shall, for the purpose of computing time limitation under this section, be deemed to relate to the year.

turnover or any part thereof relates to, — onde fod

1. (a) the sales of goods not falling within sub -section (2), — State.
   • (i) in the case of goods specified in Schedule A, shall be calculated at the rates specified therein;
   • (ii) in the case of declared goods except those specified in Schedule B. shall be calculated at four per cent or such other rate not exceeding the ceiling specified in clause (a) of section 15 of the Central Act as the State Government may, by notification in the Official Gazette, direct;
   • (iii) in the case of goods specified in Schedule C, shall be calculated at four per cent or such other rate not exceeding ten per cent as the State Government may, by notification in the Official Gazette, direct;
   • (iv) in the case of other goods, shall be calculated at ten per cent or such other rate not exceeding fifteen per cent, as the State Government may, by notification in the Official Gazette, direct: Provided that where any goods are sold in containers or packed in any packing materials, the rate of tax applicable to such containers or packing materials shall, whether the price of the containers or packing materials is charged separately or not, be the same as those applicable to the goods contained or packed therein; and where such goods are exempt from tax, the sale of the containers or packing materials shall also be exempt from tax;
2. (b) the purchase of goods, shall be calculated at four per cent or such tower rate applicable on sate of such goods had it been a sale falling under clause (a) : Provided that the State Government may, by notification in the Official Gazette, direct that the tax shall be calculated at a tower rate. 82 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 (CHTR. 7, 1925 SAKA)

1. (2) The tax payable by a dealer on his taxable turnover in so far as such turnover or any part thereof relates to goods sold to the Government or to goods of the description referred to in sub-section (4) sold to a VAT dealer or such other registered dealer as may be prescribed (hereinafter both referred to in this section as ‘authorised dealer’), shall be calculated —
   • (a) if the goods are of the description contained in Schedule D, at the rate > mentioned against such goods, otherwise:
   • (b) at four per cent or such lower rate applicable on sale of such goods had it been a sale falling under clause (a) of sub-section (1) : + Provided that the State Government may, by notification in the Official Gazette, direct that tax under clause (b) shall be calculated at a lower rate : Provided further that the State Government, if satisfied that it is necessary or expedient so to do in the interest of promotion of exports out of the country may. by notification in the Official Gazette, direct that tax under clause (b) on the taxable turnover which relates to the sale of goods of such class or classes to such class or classes of authorised dealers for such use by them. as may be specified in the notification, shall be calculated at zero rate.
2. (3) The provisions of sub-section (2) so far as the rate of tax applicable thereunder on a sale of goods in the State is lower than the rate of tax applicable under clause (a) of sub-section (1) if such sale had been a sale falling within that clause, shall not apply unless the dealer selling the goods furnishes to the assessing * authority in the prescribed circumstances and in the prescribed manner —
   • (a) if the goods are sold to an authorised dealer, a declaration duly filled in and signed by him containing the prescribed particulars in the prescribed form obtained from the prescribed authority and in case such form is not available with such authority, a self printed and serially numbered form authenticated by such authority in the prescribed manner; or
   • (b) if the goods are sold to the Government, not being a registered dealer, a certificate in the prescribed form duly filled in and signed by a duly authorised officer of the Government.
3. (4) The goods sold to an authorised dealer referred to in sub-section 2)—
   • (a) are goods of the class or classes specified in the certificate of ~ registration of the authorised dealer purchasing the goods as being intended, subject to any rules made by the State Government in this behalf, for use by him —
     • (i) in the manufacture of goods for sale;
     • (ii) in the telecommunications network; i" HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 83 (CIiTR, 1. 1925 SAK A) Ji) in mining; or i+ * nthe generation or distribution of electricity or any other 11, ofposker: it)) are goods of the cL. or classes specified in the certificate of registration of the authorised dealer who is covered under the notification issued under the second proviso to clause (b) of sub -section (2), purchasing the goods as being intended for use by him for the purposes specified in the said notification:
   • (c) are containers or other materials used for the packing of any goods or classes of goods specified in the certificate of registration referred to in clause (a) or clause (b).
4. (5) If an authorised dealer after purchasing any goods for any of the purposes specified in clause (a). clause (b) or clause (c) of sub -section (4) fails, without reasonable excuse, to make use of the goods for any such purpose, the assessing authority may, after giving him a reasonable opportunity of being heard. by order in writing, impose upon him by way of penalty a sum not exceeding one -and -a -half times the tax which would have been levied additionally under clause
   • (a) of sub -section (1), if the sale made to him had been a sale falling within that clause: Provided that no penalty shall be imposed where an authorised dealer voluntarily pays the tax which would have been levied additionally, as referred to in the foregoing provision, with the return for the period when he failed to make use of the goods purchased for the specified purposes.

be the amount of tax paid to the State on the sale of such goods to him and shall, in ~~ °f input tax. case of a dealer who is liable to pay tax under sub -section (1) of section 3 or, as the case may be. makes an application for registration in time under sub -section (2) of section II include the tax paid under this Act and the Act of 1973 in respect of goods (except capital goods) held in stock by him on the day he becomes liable to pay tax but shall not include tax paid in respect of goods specified in Schedule E used or disposed of in the circumstances mentioned against such goods ;

Provided that where the goods purchased in the State are used or disposed of partly in the circumstances mentioned in Schedule E and partly otherwise, the input tax in respect of such goods shall be computed pro rata :

Provided further that if input tax in respect of any goods purchased in the State has been availed of but such goods are subsequently used or disposed of in the circumstances mentioned in Schedule E, the input tax in respect of such goods shall be reversed.

1. (2) Atax invoice issued to a VAT dealer showing the tax charged to him on the sale of invoiced goods shall, subject to the provisions of sub -section (3), be sufficient proof of the tax paid on such goods for the purpose of sub -section (1). 84 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 (CHTR. 7, 1925 SAKA)
2. (3) Where any claim of input tax in respect of any goods sold to a dealer is called into question in any proceeding under this Act, the authority conducting such proceeding may require such dealer to produce before it in addition to the tax invoice issued to him by the selling dealer in respect of the sale of the goods, a certificate furnished to him in the prescribed form and manner by the selling dealer; and such authority shall allow the claim only if it is satisfied after making such inquiry as it may deem necessary that the particulars contained in the certificate produced before it are true and correct.
3. (4) The State Government may, from time to time, frame rules consistent with the provisions of this Act for computation of input tax and when such rules are framed, no input tax shall be computed except in accordance with such rules. Payment of 9. (1) The State Government may, in the public interest and subject to Lump sum inlien such conditions as it may deem fit, accept from any class of dealers, in lieu of tax ; payable under this Act, for any period, by way of composition, a lump sum linked with production capacity or some other suitable measure of extent of business, or calculated at a fiat rate of gross receipts of business or gross turnover of purchase or of sale or similar other measure, with or without any deduction therefrom, to be determined by the State Government, a*nd such lump sum shall be paid at such intervals and in such manner, as may be prescribed, and the State Government may, for the purpose of this Act in respect of such class of dealers, prescribe simplified system of registration, maintenance of accounts and filing of returns which shall remain in force during the period of such composition.
4. (2) No dealer in whose case composition under sub -section (1) is in force, shall issue a tax invoice for sale of goods by him and no dealer to whom goods are sold by such dealer shall be entitled to any claim of input tax in respect of the sale of the goods to him.
5. (3) A dealer in whose case composition under sub -section (1) is made and is in force may, subject to such restrictions and conditions, as may be prescribed, opt out of such composition by making an application containing the prescribed particulars in the prescribed manner to the assessing authority, and in case the application is in order, such composition shall cease to have effect on the expiry of such period after making the application as may be prescribed. Rounding off 10. (1) The amount of tax, penalty or interest payable and the amount of tax. - refund due, under the provisions of this Act, shall be rounded off to the nearest rupee and for this purpose fifty paise or more shall be increased to one rupee and less than fifty paise shall be ignored.
6. (2) Ifafter rounding off, as provided in sub -section (1), the sum payable by an assessee or refundable to him, as the case may be, is less than ten rupees, the same shall be ignored.
7. (3) Nothing in this section shall apply for the purpose of collection by a dealer of any amount by way of tax in respect of any purchase or sale of goods by him. HARYANA GOVT. GAZ. (EXTRA.). MARCH 28, 2003 85 (CHTR. 7, 1925 SAKA) Chapter-II1 Registration of dealers ~ 11. (1) Every dealer liable to pay tax under sub-section (1) of section 3, Registration. who either held registration certificate under the Act of 1973 or whose application for registration under the said Act was pending till the appointed day, shall inform the assessing authority of such particulars of his business in such form and manner 3 within such period as may be prescribed and such authority after receipt of such information, if it is satisfied about the correctness of the same by making such inquiry as it may consider necessary, shall issue to him a registration certificate under this Act which shall be valid from the appointed day, otherwise, it shall, after giving the affected person a reasonable opportunity of being heard, pass an order declining registration : | Provided that during the period prescribed for furnishing the information and till such time final decision is taken on the same, the registration certificate issued under the Act of 1973 shall be deemed to have been issued under this Act except when registration is declined.
8. (2) Every dealer liable to pay tax, on whom sub-section (1) does not apply, shall, and any dealer, who does not deal exclusively in exempted goods, may, notwithstanding that he is not liable to pay tax under section 3, make an application for registration to the assessing authority within such time, in such y form and manner, on payment of such fees not-more than five hundred rupees, as may be prescribed.
9. (3) Ifthe prescribed authority is satisfied that the applicant is a bonafide dealer and the application for registration made by him is in order, he shall, subject to the provisions of section 12, grant him a certificate of registration in the prescribed form and such certificate of registration shall be valid from such date, as may be prescribed.
10. (4) Any dealer to whom a registration certificate has been granted shall, from the date specified in the registration certificate which shall not be later than the date of grant of the registration certificate to him, be liable to tax and shall continue to be liable to tax so long as the registration certificate held by him is not cancelled notwithstanding that his liability to pay has ceased under sub-section (6) of section 3.
11. (5) The assessing authority may, on information furnished to him under . section 13 from time to time, by order, amend any certificate of registration and may cancel the same if the business is closed and such amendment in, or cancellation of, the certificate shall take effect from such date as may be prescribed.
12. (6) When —
    • (a) any business, in respect of which certificate has been granted, rs has been discontinued; or I-1Ait ANA C.IOVT. GAL (EXTR MARCH 28, 2003 (CHTR. J 25 SAKA)
    • (b) the liability to pay tur, oi any dealer ceases in terms of sub -section io) ut seLn in the assessing autnority snail, after giving a reasonaole opportunity or being heard to me affected prison, %.:aiit.el the certilicaie of registration and the eal.cellation shall come into force after the expiry of such period. as may be piescrtbed.
13. (7) A taxing authority not below the rank ir Deputy I- xci, ¢ and "taxation Commissioner incharge of a district may In the prescribed manner, caned, subject to such restrictions and conditions. as may be prescribed, the certificate of registration issued to a dealer -
    • (a) for being held guilty of avoidance of tax under this Act or the Central Act;
    • (b) for misusing the certificate of registration; or
    • (c) for any other sufficient cause : Provided that no order affecting any dealer adversely shall be made under this sub -section without affording him a reasonable opportunity of being heard. Security from 12. (1) Where it appears to the authority to whom an application is made ceitti nchss of ; ers under section 11 to be necessary so to do for the proper realisation of the tax payable or for the proper custody and use of any forms referred to in this Act or the rules made thereunder which are printed under the authority of the State Government or are required to oe authenticated by any authority under this Act before use, he may, by an (Kier in writing and for reasons to be recorded therein, impose as a condition for the issue of a certificate of registration. a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security as may be xo specified, for all or any of the purposes of this Act.
14. (2) Where it appears to the assessing authority to be necessary so to ao for the proper reatisation of tax payable under this Act or for the proper custody and use of the forms reieirecl to in sub -section (1), he may, at any time while such certificate is in force. ny an order in writing anu for reasons to be recorded therein, require the dealer, To whom the certificate aas been eranted, to furnish within such time as may be specified in tne owe’ ;mu in me prescribed manner such security or, if the dealer has already furaisned any ..:.curity lit irucsuatwe an order under this sub -section or sun -section (Ii, tap:ii additional security as may be specified in the order, for all of any of me aforesaid put poses.
15. (3) No dealer stall oe required to furnish a seeui ity under sup -section (1) or sub -section (2) by tne uenori ty referred to Mei en). unless he has been given a reasonable opportunity of being fici.nd and me amount of security that flay beretdalreu LO oe furiiisned by any dealer under either of the afbresaid sup -sections oi aggvegate of me amount of such security and the amount of additional ce.tnity ula may be required to be furnished by any dealer under sub -section (2), shall in no case exceeli the tax payable, in accordance with the 86 HARYANA GOVT. GAZ. (EXTRA... MARCH 28, 2003 (CHTR. 7, 1925 SAKA)
    • (b) the liability to pay tax of any dealer ceases in terms of sub-section (6) of section 3, the assessing authority shall, afier giving a reasonable opportunity of being heard to the affected person, cancel the certificate of registration and the cancellation shall come inio force after the expiry of such period, as may be prescribed. » 8 § (7) Ataxing authority not below the rank of Deputy Excise and Taxation Commissioner incharge of a district may, in the prescribed manner, cancel, subject to such restrictions and conditions, as may be prescribed, the certificate of registration issued to a dealer - A +
    • (a) for being held guilty of avoidance of tax under this Act or the Central Act;
    • (b) for misusing the certificate of registration; or
    • (c) for any other sufficient cause : Provided that no order affecting any dealer adversely shall be made under this sub-section without affording him a reasonable opportunity of being heard. g Security from 12. (1) Where it appears to the authority to whom an application is made Fs fed EX under section 11 to be necessary so to do for the proper realisation of the tax payable or for the proper custody and use of any forms referred to in this Act or the rules made thereunder which are printed under the authority of the State Government or are required to be authenticated by any authority under this Act before use, he may, ¥ by an order in writing and for reasons to be recorded therein, impose as a condition for the issue of a certificate of registration, a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security as may be so specified, for all or any of the purposes of this Act.
16. (2) Where it appears to the assessing authority to be necessary so to h do for the proper realisation of tax payable under this Act or for the proper custody and use of the forms referred to in sub-section (1), he may, at any time while such certificate is in force, by an order in writing and for reasons to be recorded therein, require the dealer, to whom the certificate has been granted, to furnish within such time as may be specified in the order and in the prescribed manner such security or, if the dealer has already furnished any security in pursuance of an order under this sub-section or sub-section (1), such additional security, as may be specified in the order, for all or any of the aforesaid purposes.
17. (3) No dealer shall be required to furnish a security under «< sub-section (1) or sub-section (2) by the authority referred to therein, unless he has been given a reasonable opportunity of being heard and the amount of security that may be required to be furnished by any dealer under either of the aforesaid sub-sections or the aggregate of the amount of such security and the amount of additional security that may be required to be furnished by any dealer under sub-section (2), shall in no case exceed the tax payable, in accordance with the HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 87 (CHTR. 7, 1925 SAKA) . estimate of such authority. by the dealer for the year in which such security or, as the case may be, additional security is required to be furnished.
18. (4) Where the security furnished by a dealer under sub-section (1) or sub-section (2) is in the form of a surety bond and the surety becomes insolvent or gs otherwise incapacitated or dies or withdraws, the dealer shall, within thirty days of the occurrence of any of the aforesaid events, inform the authority granting the certificate of registration and shall within ninety days of such occurrence furnish a fresh surety bond or furnish in the prescribed manner other security for the amount g 4 of the bond.
19. (5) The assessing authority may. by order and for good and sufficient cause, forfeit the whole or any part of the security furnished by a dealer —
    • (a) for realising any amount payable by the dealer under this Act; or
    • (b) if the dealer is found to have misused any of the forms referred to in sub-section (1) or to have failed to keep them in proper custody or to have failed to furnish information in respect of their use or surrender them as prescribed : Provided that no order shall be passed under this sub-section without giving the dealer a reasonable opportunity of being heard. -
20. (6) Where by reason of an order under sub-section (5), the security © furnished by any dealer is rendered insufficient, he shall make up the deficiency in such manner and within such time, as may be prescribed.
21. (7) If a dealer fails to comply, with an order under sub-section (1) or s sub-section (2), or with the provisions of sub-section (4) or sub-section (6), the prescribed authority, may; after affording the.dealer a reasonable opportunity of being heard, order —
    • (a) that no form referred to in sub-section (1) shall be issued to him 0 or authenticated until the dealer has complied with such orders or such provisions, as the case may be; or
    • (b) the rejection of the application for registration, or if the dealer is already registered under this Act, cancellation of his registration certificate, as the case may be, and in the event of rejection of application for registration, the dealer shall be deemed to have failed to apply for registration for the purposes of section 16. 3 | > 13. If any dealer to whom the provisions of sub-section (2) of section 14 information to be | apply, — furnished regarding change | (a) sells, transfers or otherwise disposes of or discontinues his of business etc. business;
    • (b) sells, transfers or otherwise disposes of or discontinues his place(s) J of business or opens new place(s) of business; 3 88 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 (CHTR. 7, 1925 SAKA)
    • (c) changes the name, constitution or nature of his business including change in the goods traded or manufactured or used in business or manufacture; or
    • (d) appoints an authorised agent, he shall within the prescribed time, inform the assessing authority. 5 accordingly, and if any dealer dies, his legal representative shall in like manner inform the said authority : Provided that if a dealer or his legal representative, as the case may be, fails to inform of the change as required under the foregoing + provision having the effect of transferring the liability to pay tax on h another person, then, notwithstanding the change, any tax which such person has become liable to pay after the change has taken place, may be recovered as if no change has taken place : Provided further that nothing in the foregoing proviso shall discharge the transferee or the succeeding dealer as a result of change, of his liability to tax. Chapter-IV Filing of returns, assessment and collection of tax, refund ¥ Submission of 14. (1) Tax payable under this Act shall be paid in the manner and at such y ger! intervals as hereinafter provided. payment of tax
22. (2) The following dealers or class or classes of dealers, whether or not 2 liable to pay tax, namely: —
    • (a) such class or classes of dealers as may be prescribed;
    • (b) such dealer as may be required so to do by the assessing authority by notice in the prescribed form served in the prescribed manner;
    • (c) a dealer who has applied for the grant of registration certificate A but no final decision on his application has been taken; and
    • (d) every registered dealer, shall furnish such returns including for statistical purposes at such intervals, verified by such persons, by such dates and to such authority, as may be prescribed and different returns may be prescribed for different class or classes of dealers, and if < the tax due according to such returns is more than the tax paid under sub-section (3) or sub-section (4), as the case may be, he shall, in the manner prescribed, pay the balance with interest at the rate specified in sub-section (6) before furnishing the returns and attach therewith the proof thereof.
23. (3) Every dealer whose aggregate liability to pay tax under this Act, Act of 1973 and the Central Act for the last year or part thereof according to the Em \ HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 89 y (CHTR. 7, 1925 SAKA) filed'by him is equal to or more than one lakh rupees or such other sum, as may be prescribed, shall, in the manner prescribed, pay on or before the fifteenth day of each month the full amount of tax payable by him for the previous month, computed by him in accordance with the provisions of this Act and the rules made thereunder: ps : Provided that if he is not able to quantify his tax liability accurately by that time, he shall pay an amount equal to monthly average of his tax liability in the last year (or such shorter period for which he has been liable to pay tax in that year) as tax provisionally, and he shall pay the ; balance, if any, on or before the twenty-fifth day of the month, and the excess, if any, he may adjust with his future tax liability.
24. (4) Every dealer on whom sub-section (3) does not apply, shall, in the prescribed manner, pay in the month immediately following each quarter, the full amount of tax payable by him for the quarter, computed by him in accordance with the provisions of this Act and the rules made thereunder.
25. (5) If a dealer discovers in any return furnished by him, any omission or other error, which he could not have rectified after the exercise of due diligence before furnishing the return, he may at any time before the date prescribed for furnishing of return for the next period by him, furnish a revised return, and if the revised return shows a greater amount of tax to be due than was shown in the original return, it shall be accompanied by a receipt showing payment of the extra amount along with simple interest thereon calculated at the rate of one-and-a-half per cent per month for the period the amount remained unpaid due to the omission X or error, in the State Government treasury in the manner prescribed.
26. (6) If any dealer fails to make payment of tax as required by sub-sections (3), (4) and (5), he shall be liable to pay in addition to the tax payable by him, simple interest at one-and-a-half per cent per month if the payment is made 5 within ninety days from the last date specified for the payment of tax, but if the default continues thereafter, he shall be liable to pay simple interest at three per cent per month for the whole of the period from the last date specified for the payment of tax to the date he makes the payment.

1. (1) The returns furnished by a dealer shall be duly acknowledged in the Assessment of manner prescribed, and where all the retirns relating to an assessment year have registered dealer been filed and are complete in material particulars, the dealer shall, subject to the provisions of sub-section (2), be deemed to have been assessed for that year: Provided that where the returns are not complete in material particulars, the dealer shall be given an opportunity to complete them. Explanation.— A return is complete in material particulars if it / contains the information required to be furnished therein, is correct arithmetically, accompanied with the statutory lists, documents and proof of payment of tax due according to the return in full and is duly signed i by the dealer. 90 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 (CHTR. 7, 1925 SAKA) (2) Subject to the rules which the State Government may frame for selection of cases for scrutiny in respect of dealers required to file returns under sub-section (2) of section 14, the assessing authority shall, in respect of each selected case, serve on the dealer concerned the prescribed notice in the prescribed manner requiring him, on a date and at a place specified therein, either to attend in person or to produce or to cause to be produced any evidence on which such dealer may he rely in support of the returns filed by him relating to the period under assessment (hereinafter referred to in this section as ‘assessment period’) : Provided that the assessment period covered by a notice referred 1 to in the foregoing provision shall not exceed one year and such notice shall be served on the dealer before the expiry of one year from, the last date prescribed for filing the last return relating to the assessment period or, the actual date when any return relating to the assessment period has been filed last, whichever is later. (3) On the day specified in the notice or as soon afterwards as may be, the assessing authority shall, after hearing such evidence as the dealer may produce and such other evidence as it may require on specified points, assess the amount of tax due from him : Provided that no order under this sub-section shall be passed after the expiry of three years from the close of the year to which the assessment relates. (4) If a dealer, having furnished returns in respect of a period, fails to Yy comply with the terms of a notice issued under sub-section (2) or sub-section (3), the assessing authority shall, before the expiry of three years from the close of the year to which such returns relate, assess to the best of its judgement the amount of tax due from him. (5) If a dealer fails to furnish return(s) in respect of any period by the prescribed date, the assessing authority may, at any time before the expiry of three years from the close of the year to which such return(s) relate, after giving the dealer a reasonable opportunity of being heard, assess, to the best of its judgement, the amount of tax, if any, due from him and for this purpose he may presume that his taxable turnover for the assessment period is the same as for the corresponding period of the last year and input tax is nil: Provided that if the return(s) is(are) filed in the mean time the assessing authority may consider the same. (6) ‘The assessing authority may, for the purpose of complying with the : requirements of this section, visit after prior notice any or all place(s) of business of a dealer of such class or classes as may be prescribed, and may inspect and examine with the assistance of such persons as it considers necessary all business activities, processes, accounts, records, documents and ether things relevant to the proceedings, and the dealer shall render all the necessary assistance in carrying out 32 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 91 (CHTR. 7, 1925 SAKA) such inspection and examination for as long a period as such authority considers necessary. (7) Any assessment made under this section shall be without prejudice _ to any penalty imposed under this Act. nd Note — An assessment relating to a part of a year shall, for the purpose of computing time limitation under this section, be deemed to relate to the year.

manner prescribed, and where all the retirns relating to an assessment year have registered dealer been filed and are complete in material particulars, the dealer shall, subject to the provisions of sub-section (2), be deemed to have been assessed for that year:

Provided that where the returns are not complete in material particulars, the dealer shall be given an opportunity to complete them. Explanation.— A return is complete in material particulars if it / contains the information required to be furnished therein, is correct arithmetically, accompanied with the statutory lists, documents and proof of payment of tax due according to the return in full and is duly signed i by the dealer.

90 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 (CHTR. 7, 1925 SAKA)

1. (2) Subject to the rules which the State Government may frame for selection of cases for scrutiny in respect of dealers required to file returns under sub-section (2) of section 14, the assessing authority shall, in respect of each selected case, serve on the dealer concerned the prescribed notice in the prescribed manner requiring him, on a date and at a place specified therein, either to attend in person or to produce or to cause to be produced any evidence on which such dealer may he rely in support of the returns filed by him relating to the period under assessment (hereinafter referred to in this section as ‘assessment period’) : Provided that the assessment period covered by a notice referred 1 to in the foregoing provision shall not exceed one year and such notice shall be served on the dealer before the expiry of one year from, the last date prescribed for filing the last return relating to the assessment period or, the actual date when any return relating to the assessment period has been filed last, whichever is later.
2. (3) On the day specified in the notice or as soon afterwards as may be, the assessing authority shall, after hearing such evidence as the dealer may produce and such other evidence as it may require on specified points, assess the amount of tax due from him : Provided that no order under this sub-section shall be passed after the expiry of three years from the close of the year to which the assessment relates.
3. (4) If a dealer, having furnished returns in respect of a period, fails to Yy comply with the terms of a notice issued under sub-section (2) or sub-section (3), the assessing authority shall, before the expiry of three years from the close of the year to which such returns relate, assess to the best of its judgement the amount of tax due from him.
4. (5) If a dealer fails to furnish return(s) in respect of any period by the prescribed date, the assessing authority may, at any time before the expiry of three years from the close of the year to which such return(s) relate, after giving the dealer a reasonable opportunity of being heard, assess, to the best of its judgement, the amount of tax, if any, due from him and for this purpose he may presume that his taxable turnover for the assessment period is the same as for the corresponding period of the last year and input tax is nil: Provided that if the return(s) is(are) filed in the mean time the assessing authority may consider the same.
5. (6) ‘The assessing authority may, for the purpose of complying with the : requirements of this section, visit after prior notice any or all place(s) of business of a dealer of such class or classes as may be prescribed, and may inspect and examine with the assistance of such persons as it considers necessary all business activities, processes, accounts, records, documents and ether things relevant to the proceedings, and the dealer shall render all the necessary assistance in carrying out 32 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 91 (CHTR. 7, 1925 SAKA) such inspection and examination for as long a period as such authority considers necessary.
6. (7) Any assessment made under this section shall be without prejudice _ to any penalty imposed under this Act. nd Note — An assessment relating to a part of a year shall, for the purpose of computing time limitation under this section, be deemed to relate to the year.

authority is satisfied that any dealer has been liable to pay tax in respect of any unregistered period but has failed to apply for registration, it shall, before the expiry of three dealer liable to years following the end of such period, after giving him a reasonable opportunity of being heard, assess, to the best of its judgement, the amount of tax due from him in respect of such period and all subsequent periods and shall direct him further to pay by way of penalty a sum equal to the amount of tax found due as a result of such assessment.

Explanation.— For the purposes of this section, a dealer shall be deemed to have failed to apply for registration, if he makes an incomplete application for registration or, having made an application for registration, fails to comply with any direction given to him by the assessing authority within the time specified by it as a result of which his application is filed.

1 17. If in consequence of definite information which has come into its Reassessment of possession, the assessing authority discovers that the turnover of the business of a tax dealer has been under assessed or has escaped assessment or input tax or refund has been allowed in excess in any year, it may, at any time before the expiry of five years following the close of that year or before the expiry of two years following the date when the assessment for that year becomes final, whichever is later, after giving the dealer a reasonable opportunity, in the prescribed manner, of being heard, reassess the tax liability of the dealer for the year for which the reassessment is proposed to be made; and for the purpose of reassessment the assessing authority shall, in case the dealer fails to comply with the terms of the notice issued to him for the purpose of reassessment, have power to reassess to the best of its judgement.

18. (1) Notwithstanding the provisions relating to the period of limitation period of contained in sections 15, 16 and 17, assessment or reassessment, as the case may limitation for be, may be made— completion of

assessment or

1. (i) in consequence of, or to give effect to, any order made by any reassessment not court, or any authority under this Act within a period of two years er Ee of receipt of copy of such order by the assessing authority; 3
2. (ii) before the expiry of five years following the close of the year, which any book, account, register or document seized under k section 29 relates to, provided the proceedings do not extend after 92 HARYANA GOVT (aAZ. (EXTRA.). MARCH 28, 2003 (CHIR 7, 1925 SAKA) the expiry ot the period specified in third pr i ?Viso to sub -section (4) ot section 29.

1. (2) Where the assessment or reassessment proceedings relating to any dealer remained stayed including .stay of passing the final order for any period, by order of any court, or any authority under this Act, such period shall be excluded in computing the period of limitation for assessment or reassessment specified m section 15, section 16 or section 17. as the case may be, Rectification of 19. Any taxing authority or appellate authority, may. at any time, within a clerical mistakes. period of two years from the date of supply of copy of the order passed by it in arty case, rectify any clerical or arithmetical mistake apparent from the record of the case: Provided that no order shall be passed under this section without giving the person adversely affected thereby a reasonable opportunity of being heard. . 20.(1) Ifany person has charged any amount purported to be tax in excess Refalai : : : . of the tax leviable, no order allowing refund of the excess amount shall be passed in his favour by any authority under this Act or by any court unless he refunds such amount to those from whom it was charged, and where charged froma VAT dealer. the input tax shall be duly adjusted.
2. (2) No refund of input tax shalt be admissible to a VAT dealer except —
   • (a) in respect ot input tax relating to the goods which have been sold in the course of export of goods out of the territory of India or have been used in manufacture and the manufactured goods have been sold in the course ot export of goods out of the territory of India, in full; and
   • (b) in respect of input tax relating to the goods which have teen sold in the State or in the course of inter -State trade ot commerce or have been used in manufacture and the manufactured goods have been sold in the State or in the course of inter -State trade or commerce, only to the extent of such input tax exceeding the tax including the central sales tax calculated on sale of goods on account of difference in rate of tax between the input tax and the tax calculated on sales, and the balance input tax after reducing therefrom the tax including the central sale tax levied on the sale or purchase of goods, as the case may be, shall be carried over for adjustment with future tax liability,
3. (3) A VAT dealer may seck refund by making an application containing the prescribed particulars accompanied with the prescribed documents in the prescribed manner to the assessing authority who shall, after examination of' the application, allow provisionally refund to the dealer, HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 93 (CHTR. 7, 1925 SAKA)
4. (4) Where the assessing authority finds on assessment of a dealer that he has paid any amount in excess of tax, interest or penalty assessed or imposed on him under this Act, it shall allow refund of the excess amount or allow the same to be carried forward for adjustment with future tax liability, as the case may be.
5. (5) Any amount refundable to any person as a result of an order passed by any court, appellate authority or revising authority, shall be refunded to him on an application containing the prescribed particulars accompanied with the prescribed documents made in the prescribed manner to the prescribed authority.
6. (6) The amount refundable under the foregoing provisions of this section to any person shall be subject to the approval in the prescribed manner of the prescribed authority who may, by order in writing passed after providing opportunity of being heard to the affected person, change the amount of refund or order that no refund is due.
7. (7) Before any refund is given to any person under this Act it shall be first adjusted with any amount due from him under this Act or the Central Act for any period and the balance, if any, only shall be refunded to him.
8. (8) Any amount ultimately found due to any person, which he paid as aresult of an order passed under this Act, shall be refunded to him with simple interest at the rate of one per cent per month for the period from the date of payment to the date when refund is given to him.
9. (9) Any amount, not falling within sub -section (8), refunded after a period of sixty days from the date of making an application under sub -section (5) shall carry with it simple interest at the rate of one per cent per month for the period from the date of making the application to the date when the refund is made.
10. (10) Any amount due to a dealer under sub -section (4) but not refunded to him within sixty days from the date of passing the order allowing the refund, shall carry with it simple interest at the rate of one per cent per month for the period from the date of passing the order allowing the refund to the date when the refund is made.
    • (II) Where any question arises as to any period to be excluded for the purposes of calculation of interest payable under sub -section (9) or sub -section (10) because the delay for the period in question has been due to the fault of the assessee entitled to the refund, such question shall, after giving the assessee a reasonable opportunity of being heard, be determined by the Commissioner by an order in writing. 21. (1) Where an order giving rise to a refund is the subject matter of Power to withhold further proceedings and the taxing authority interested in the success of such refund. proceedings is of the opinion that the grant of the refund is likely to adversely affect the recovery in the event of success of such proceedings, he may, for reasons to be recorded in writing, withhold the refund and shall, if such authority is below the rank of Commissioner, refer the case, within thirty days of the application for the refund, to the Commissioner for order. 94 HARYANA GOVT. GAL. (EXTRA... MARCH 28, 2003 (CHTR. 7, 1925 SAKA)
11. (2) Ifa reference has been made to the Commissioner under sub -section (1) in time, he may either pass an order withholding refund or direct that refund be made on furnishing of security except cash security of the like amount or decline to withhold the refund: Provided that if no order withholding the refund is received within ninety days of making the reference to the Commissioner, the refund shall be given forthwith. Chapter -V Recovery of tax Demand notice 22. (1) The amount of any tax assessed and the penalty imposed under and payment of this Act shall be paid by the dealer in the manner prescribed within a period of tax ete thirty days from the date of service of notice of demand in the prescribed form issued by the assessing authority for this purpose.
12. (2) A taxing authority who is required to recover any dues under this Act from an assessee, if satisfied that the assessee is unable to pay the whole of the amount due against him within the time allowed to him for payment, it may, with the prior approval of the officer incharge of the district by order in writing, extend the date of payment of such dues or allow him to pay the same by instalments against an adequate security or bank guarantee subject to payment of interest under the provisions of section 23.
13. (3) The Commissioner or an officer authorised by him in writing in this behalf. may, on an application made to him, modify an order passed under sub -section (2) or an order passed by him under this sub -section.
14. (4) Notwithstanding anything contained in section 33, any order passed under sub -section (2) or sub -section (3) shall not be appealable. interest on failure 23. (1) If any amount, specified in a notice of demand issued under to pay tax or section 22, or directed to be deposited by an order passed under this Act, whether penalty as tax or penalty or both, is not paid within a period of thirty days from the date of service of the notice or the supply of the copy of the order to the assessee, as the case may be, then, he shall be liable to pay in addition to the amount due from him simple interest on such amount at one -and -a -half per cent per month if the payment is made within ninety days but if the default continues thereafter, at three per cent per month for the period from the last date for the payment of the amount in time to the date he makes the payment: Provided that where the recovery of any tax or penalty is stayed by the High Court or the Supreme Court, the amount of such tax or penalty shall be recoverable with simple interest at one -and -a -half per cent per month on the amount ultimately found due for the period the stay of recovery of the amount continued. HARYANA GOVT. GAZ. (EXTRA.), MARCH 28. 2003 95 (CHIR. 7, 1925 SAKA)
15. (2) The interest leviable under this Act shall not exceed the amount of tax or penalty on the non-paYment or late payment of which such interest is charged.
16. (3) For the purpose of computation of interest payable under any provisions of this Act, rate of interest per month shall mean the rate per thirty -day period and interest for any shorter period shall be calculated proportionately and where the amount due on which interest is payable is paid in parts, the interest shall be computed separately for each part. Hlustration:— Rs.15,000 payable as tax upto 1" June. 2003, are paid as follows: Rs.5.000 on 28" May, 2003, Rs.3,646 on 101 August, 2003, Rs.2,348 on 15"1 October. 2003 and Rs.4,006 on 2041 December, 2003, the interest payable on late payment shall be Rs.1,256 (rounded off), as shown below:— Amount paid Last date for ~~ Actual Delay in Interest payment date of number payable without payment of days on late interest payment 5,000 01-06-03 28-05-03 Nil Nil 3,646 01-06-03 10-08-03 70 127.61 2,348 01-06-03 15-10-03 136 319.33 4,006 01-06-03 20-12-03 202 809.21 + Total: 1,256.15 24. (I) The State Government may, having regard to the effective recovery special provisions of tax, require in respect of contractors or any other class or classes of dealers that relating to, any person making payment of any valuable consideration tb them for the execution deduction of tax at of a works contract in the State involving transfer of property in goods, whether as py in certain goods or in some other form or for sale of goods in the State, as the case may be, shall, at the time of making payment, whether by cash, adjustment, credit to the account, recovery of dues or in any other manner, deduct tax in advance therefrom which shall be calculated by multiplying the amount paid in any manner with such rate not exceeding ten per cent, as the State Government may, by notification in the Official Gazette, specify and different rates may he specified for different works contracts or class or classes of dealers, and that such person shall keep record, of the payments made and, of the tax deducted in advance therefrom, for a period of five years from the close of the year when the payments were made and shall produce such record before the prescribed authority when so required for carrying out the purposes of this Act.
17. (2) The provisions of sub -section (1) shall not apply where the amount or the aggregate of the amounts paid or likely to be paid during a year by any person to a dealer does not or is not likely to exceed one lakh rupees or such other amount as may be prescribed. 96 HARYANA GOVT. GAZ. (EXTRA... MARCH 28. 2003 (CHTR. 7, 1925 SAKA) t3) Every person who is required to deduct tax in advance under sub -section (1) shalt furnish such returns at such intervals by such dates in such manner to such authority as may be prescribed and shall pay the tax deducted according to such returns to the State Government in such manner as may be prescribed.
18. (4) Every person referred to in sub -section (3) shall issue to the payee a certificate of tax deduction and payment in such form in such manner as may be prescribed.
19. (5) Any tax paid to the State Government in accordance with sub -section (3) shall he adjustable by the payee, on the authority of the certificate issued to him under sub -section (4), with the tax payable by him under this Act and the assessing authority shall, on furnishing of such certificate to it, allow the benefit of such adjustment after due verification of the payment.
20. (6) If any person fails to deduct the whole or any part of the tax as required by or under the provisions of sub -section (1), or fails to pay the whole or any part of the tax as required by or under sub -section (3), then, the authority referred to in sub -section (3) may. at any time within five years of the close of the year when he failed to do so, by order in writing, direct him, after giving hima reasonable opportunity of being heard. to pay. by way of penalty, a sum equal to the amount of tax which he failed to deduct or pay as aforesaid. SpeLilalpro .INJON 25, (1) Notwithstanding anything to the contrary contained in section I reidtmg to ;.asua section 15 and section 28, a casual trader shall, —
    • (a) at least three days before commencing business in the State, inform the assessing authority of such particulars of his business in such form and manner as may be prescribed;
    • (b) deposit security in cash as may be fixed by the assessing authority which shall not exceed estimated liability to pay tax for seven days or such lesser period for which the casual trader is conducting the business;
    • (c) pay tax daily on the sales made during the previous day;
    • (d) furnish to the assessing authority immediately after conclusion of his business in the State a return of the business in the prescribed form and manner; and
    • (e) not issue any tax invoice for sale of goods by him and no dealer to whom any goods are sold by such dealer shall be entitled to any claim of input tax in respect of the sale of such goods to him.
21. (2) The assessing authority shall, after verification of information furnished to it under clause (a) of sub -section (1) and after getting security under clause (b) of that sub -section, allot a temporary registration number to the casual trader. HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 97 (CHTR. 7, 1925 SAKA)
22. (3) The assessing authority may, after allotting temporary registration number to a casual trader, issue to him in limited number as per his genuine requirement, forms for use as the declaration referred to in sub -section (2) of section 31 for bringing goods for sale in the State and for taking the goods left unsold. The casual trader shall render complete account of the used forms and surrender the unused forms with the return referred to in clause (d) of sub -section (1).
23. (4) The assessing authority shall, after examination of, the return furnished to it by the casual trader under clause (d) of sub -section (1), the forms referred to in sub -section (3) and the accounts maintained by him including the sale invoices issued, assess him to tax on the day when the return is received or as soon afterwards as possible and after adjusting any tax due from him refund the balance amount of security to him.

1. (1) Notwithstanding the provisions relating to the period of limitation period of contained in sections 15, 16 and 17, assessment or reassessment, as the case may limitation for be, may be made— completion of assessment or (i) in consequence of, or to give effect to, any order made by any reassessment not court, or any authority under this Act within a period of two years er Ee of receipt of copy of such order by the assessing authority; 3 (ii) before the expiry of five years following the close of the year, which any book, account, register or document seized under k section 29 relates to, provided the proceedings do not extend after 92 HARYANA GOVT (aAZ. (EXTRA.). MARCH 28, 2003 (CHIR 7, 1925 SAKA) the expiry ot the period specified in third pr i ?Viso to sub -section (4) ot section 29. (2) Where the assessment or reassessment proceedings relating to any dealer remained stayed including .stay of passing the final order for any period, by order of any court, or any authority under this Act, such period shall be excluded in computing the period of limitation for assessment or reassessment specified m section 15, section 16 or section 17. as the case may be, Rectification of 19. Any taxing authority or appellate authority, may. at any time, within a clerical mistakes. period of two years from the date of supply of copy of the order passed by it in arty case, rectify any clerical or arithmetical mistake apparent from the record of the case: Provided that no order shall be passed under this section without giving the person adversely affected thereby a reasonable opportunity of being heard. . 20.(1) Ifany person has charged any amount purported to be tax in excess Refalai : : : . of the tax leviable, no order allowing refund of the excess amount shall be passed in his favour by any authority under this Act or by any court unless he refunds such amount to those from whom it was charged, and where charged froma VAT dealer. the input tax shall be duly adjusted. (2) No refund of input tax shalt be admissible to a VAT dealer except — (a) in respect ot input tax relating to the goods which have been sold in the course of export of goods out of the territory of India or have been used in manufacture and the manufactured goods have been sold in the course ot export of goods out of the territory of India, in full; and (b) in respect of input tax relating to the goods which have teen sold in the State or in the course of inter -State trade ot commerce or have been used in manufacture and the manufactured goods have been sold in the State or in the course of inter -State trade or commerce, only to the extent of such input tax exceeding the tax including the central sales tax calculated on sale of goods on account of difference in rate of tax between the input tax and the tax calculated on sales, and the balance input tax after reducing therefrom the tax including the central sale tax levied on the sale or purchase of goods, as the case may be, shall be carried over for adjustment with future tax liability, (3) A VAT dealer may seck refund by making an application containing the prescribed particulars accompanied with the prescribed documents in the prescribed manner to the assessing authority who shall, after examination of' the application, allow provisionally refund to the dealer, HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 93 (CHTR. 7, 1925 SAKA) (4) Where the assessing authority finds on assessment of a dealer that he has paid any amount in excess of tax, interest or penalty assessed or imposed on him under this Act, it shall allow refund of the excess amount or allow the same to be carried forward for adjustment with future tax liability, as the case may be. (5) Any amount refundable to any person as a result of an order passed by any court, appellate authority or revising authority, shall be refunded to him on an application containing the prescribed particulars accompanied with the prescribed documents made in the prescribed manner to the prescribed authority. (6) The amount refundable under the foregoing provisions of this section to any person shall be subject to the approval in the prescribed manner of the prescribed authority who may, by order in writing passed after providing opportunity of being heard to the affected person, change the amount of refund or order that no refund is due. (7) Before any refund is given to any person under this Act it shall be first adjusted with any amount due from him under this Act or the Central Act for any period and the balance, if any, only shall be refunded to him. (8) Any amount ultimately found due to any person, which he paid as aresult of an order passed under this Act, shall be refunded to him with simple interest at the rate of one per cent per month for the period from the date of payment to the date when refund is given to him. (9) Any amount, not falling within sub -section (8), refunded after a period of sixty days from the date of making an application under sub -section (5) shall carry with it simple interest at the rate of one per cent per month for the period from the date of making the application to the date when the refund is made. (10) Any amount due to a dealer under sub -section (4) but not refunded to him within sixty days from the date of passing the order allowing the refund, shall carry with it simple interest at the rate of one per cent per month for the period from the date of passing the order allowing the refund to the date when the refund is made. (II) Where any question arises as to any period to be excluded for the purposes of calculation of interest payable under sub -section (9) or sub -section (10) because the delay for the period in question has been due to the fault of the assessee entitled to the refund, such question shall, after giving the assessee a reasonable opportunity of being heard, be determined by the Commissioner by an order in writing.

contained in sections 15, 16 and 17, assessment or reassessment, as the case may limitation for be, may be made— completion of

assessment or

1. (i) in consequence of, or to give effect to, any order made by any reassessment not court, or any authority under this Act within a period of two years er Ee of receipt of copy of such order by the assessing authority; 3
2. (ii) before the expiry of five years following the close of the year, which any book, account, register or document seized under k section 29 relates to, provided the proceedings do not extend after 92 HARYANA GOVT (aAZ. (EXTRA.). MARCH 28, 2003 (CHIR 7, 1925 SAKA) the expiry ot the period specified in third pr i ?Viso to sub -section (4) ot section 29.

1. (2) Where the assessment or reassessment proceedings relating to any dealer remained stayed including .stay of passing the final order for any period, by order of any court, or any authority under this Act, such period shall be excluded in computing the period of limitation for assessment or reassessment specified m section 15, section 16 or section 17. as the case may be, Rectification of 19. Any taxing authority or appellate authority, may. at any time, within a clerical mistakes. period of two years from the date of supply of copy of the order passed by it in arty case, rectify any clerical or arithmetical mistake apparent from the record of the case: Provided that no order shall be passed under this section without giving the person adversely affected thereby a reasonable opportunity of being heard. . 20.(1) Ifany person has charged any amount purported to be tax in excess Refalai : : : . of the tax leviable, no order allowing refund of the excess amount shall be passed in his favour by any authority under this Act or by any court unless he refunds such amount to those from whom it was charged, and where charged froma VAT dealer. the input tax shall be duly adjusted.
2. (2) No refund of input tax shalt be admissible to a VAT dealer except —
   • (a) in respect ot input tax relating to the goods which have been sold in the course of export of goods out of the territory of India or have been used in manufacture and the manufactured goods have been sold in the course ot export of goods out of the territory of India, in full; and
   • (b) in respect of input tax relating to the goods which have teen sold in the State or in the course of inter -State trade ot commerce or have been used in manufacture and the manufactured goods have been sold in the State or in the course of inter -State trade or commerce, only to the extent of such input tax exceeding the tax including the central sales tax calculated on sale of goods on account of difference in rate of tax between the input tax and the tax calculated on sales, and the balance input tax after reducing therefrom the tax including the central sale tax levied on the sale or purchase of goods, as the case may be, shall be carried over for adjustment with future tax liability,
3. (3) A VAT dealer may seck refund by making an application containing the prescribed particulars accompanied with the prescribed documents in the prescribed manner to the assessing authority who shall, after examination of' the application, allow provisionally refund to the dealer, HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 93 (CHTR. 7, 1925 SAKA)
4. (4) Where the assessing authority finds on assessment of a dealer that he has paid any amount in excess of tax, interest or penalty assessed or imposed on him under this Act, it shall allow refund of the excess amount or allow the same to be carried forward for adjustment with future tax liability, as the case may be.
5. (5) Any amount refundable to any person as a result of an order passed by any court, appellate authority or revising authority, shall be refunded to him on an application containing the prescribed particulars accompanied with the prescribed documents made in the prescribed manner to the prescribed authority.
6. (6) The amount refundable under the foregoing provisions of this section to any person shall be subject to the approval in the prescribed manner of the prescribed authority who may, by order in writing passed after providing opportunity of being heard to the affected person, change the amount of refund or order that no refund is due.
7. (7) Before any refund is given to any person under this Act it shall be first adjusted with any amount due from him under this Act or the Central Act for any period and the balance, if any, only shall be refunded to him.
8. (8) Any amount ultimately found due to any person, which he paid as aresult of an order passed under this Act, shall be refunded to him with simple interest at the rate of one per cent per month for the period from the date of payment to the date when refund is given to him.
9. (9) Any amount, not falling within sub -section (8), refunded after a period of sixty days from the date of making an application under sub -section (5) shall carry with it simple interest at the rate of one per cent per month for the period from the date of making the application to the date when the refund is made.
10. (10) Any amount due to a dealer under sub -section (4) but not refunded to him within sixty days from the date of passing the order allowing the refund, shall carry with it simple interest at the rate of one per cent per month for the period from the date of passing the order allowing the refund to the date when the refund is made.
    • (II) Where any question arises as to any period to be excluded for the purposes of calculation of interest payable under sub -section (9) or sub -section (10) because the delay for the period in question has been due to the fault of the assessee entitled to the refund, such question shall, after giving the assessee a reasonable opportunity of being heard, be determined by the Commissioner by an order in writing.

further proceedings and the taxing authority interested in the success of such refund. proceedings is of the opinion that the grant of the refund is likely to adversely affect the recovery in the event of success of such proceedings, he may, for reasons to be recorded in writing, withhold the refund and shall, if such authority is below the rank of Commissioner, refer the case, within thirty days of the application for the refund, to the Commissioner for order.

94 HARYANA GOVT. GAL. (EXTRA... MARCH 28, 2003 (CHTR. 7, 1925 SAKA)

1. (2) Ifa reference has been made to the Commissioner under sub -section (1) in time, he may either pass an order withholding refund or direct that refund be made on furnishing of security except cash security of the like amount or decline to withhold the refund: Provided that if no order withholding the refund is received within ninety days of making the reference to the Commissioner, the refund shall be given forthwith. Chapter -V Recovery of tax Demand notice 22. (1) The amount of any tax assessed and the penalty imposed under and payment of this Act shall be paid by the dealer in the manner prescribed within a period of tax ete thirty days from the date of service of notice of demand in the prescribed form issued by the assessing authority for this purpose.
2. (2) A taxing authority who is required to recover any dues under this Act from an assessee, if satisfied that the assessee is unable to pay the whole of the amount due against him within the time allowed to him for payment, it may, with the prior approval of the officer incharge of the district by order in writing, extend the date of payment of such dues or allow him to pay the same by instalments against an adequate security or bank guarantee subject to payment of interest under the provisions of section 23.
3. (3) The Commissioner or an officer authorised by him in writing in this behalf. may, on an application made to him, modify an order passed under sub -section (2) or an order passed by him under this sub -section.
4. (4) Notwithstanding anything contained in section 33, any order passed under sub -section (2) or sub -section (3) shall not be appealable. interest on failure 23. (1) If any amount, specified in a notice of demand issued under to pay tax or section 22, or directed to be deposited by an order passed under this Act, whether penalty as tax or penalty or both, is not paid within a period of thirty days from the date of service of the notice or the supply of the copy of the order to the assessee, as the case may be, then, he shall be liable to pay in addition to the amount due from him simple interest on such amount at one -and -a -half per cent per month if the payment is made within ninety days but if the default continues thereafter, at three per cent per month for the period from the last date for the payment of the amount in time to the date he makes the payment: Provided that where the recovery of any tax or penalty is stayed by the High Court or the Supreme Court, the amount of such tax or penalty shall be recoverable with simple interest at one -and -a -half per cent per month on the amount ultimately found due for the period the stay of recovery of the amount continued. HARYANA GOVT. GAZ. (EXTRA.), MARCH 28. 2003 95 (CHIR. 7, 1925 SAKA)
5. (2) The interest leviable under this Act shall not exceed the amount of tax or penalty on the non-paYment or late payment of which such interest is charged.
6. (3) For the purpose of computation of interest payable under any provisions of this Act, rate of interest per month shall mean the rate per thirty -day period and interest for any shorter period shall be calculated proportionately and where the amount due on which interest is payable is paid in parts, the interest shall be computed separately for each part. Hlustration:— Rs.15,000 payable as tax upto 1" June. 2003, are paid as follows: Rs.5.000 on 28" May, 2003, Rs.3,646 on 101 August, 2003, Rs.2,348 on 15"1 October. 2003 and Rs.4,006 on 2041 December, 2003, the interest payable on late payment shall be Rs.1,256 (rounded off), as shown below:— Amount paid Last date for ~~ Actual Delay in Interest payment date of number payable without payment of days on late interest payment 5,000 01-06-03 28-05-03 Nil Nil 3,646 01-06-03 10-08-03 70 127.61 2,348 01-06-03 15-10-03 136 319.33 4,006 01-06-03 20-12-03 202 809.21 + Total: 1,256.15

of tax, require in respect of contractors or any other class or classes of dealers that relating to, any person making payment of any valuable consideration tb them for the execution deduction of tax at of a works contract in the State involving transfer of property in goods, whether as py in certain goods or in some other form or for sale of goods in the State, as the case may be, shall, at the time of making payment, whether by cash, adjustment, credit to the account, recovery of dues or in any other manner, deduct tax in advance therefrom which shall be calculated by multiplying the amount paid in any manner with such rate not exceeding ten per cent, as the State Government may, by notification in the Official Gazette, specify and different rates may he specified for different works contracts or class or classes of dealers, and that such person shall keep record, of the payments made and, of the tax deducted in advance therefrom, for a period of five years from the close of the year when the payments were made and shall produce such record before the prescribed authority when so required for carrying out the purposes of this Act.

1. (2) The provisions of sub -section (1) shall not apply where the amount or the aggregate of the amounts paid or likely to be paid during a year by any person to a dealer does not or is not likely to exceed one lakh rupees or such other amount as may be prescribed. 96 HARYANA GOVT. GAZ. (EXTRA... MARCH 28. 2003 (CHTR. 7, 1925 SAKA) t3) Every person who is required to deduct tax in advance under sub -section (1) shalt furnish such returns at such intervals by such dates in such manner to such authority as may be prescribed and shall pay the tax deducted according to such returns to the State Government in such manner as may be prescribed.
2. (4) Every person referred to in sub -section (3) shall issue to the payee a certificate of tax deduction and payment in such form in such manner as may be prescribed.
3. (5) Any tax paid to the State Government in accordance with sub -section (3) shall he adjustable by the payee, on the authority of the certificate issued to him under sub -section (4), with the tax payable by him under this Act and the assessing authority shall, on furnishing of such certificate to it, allow the benefit of such adjustment after due verification of the payment.
4. (6) If any person fails to deduct the whole or any part of the tax as required by or under the provisions of sub -section (1), or fails to pay the whole or any part of the tax as required by or under sub -section (3), then, the authority referred to in sub -section (3) may. at any time within five years of the close of the year when he failed to do so, by order in writing, direct him, after giving hima reasonable opportunity of being heard. to pay. by way of penalty, a sum equal to the amount of tax which he failed to deduct or pay as aforesaid. SpeLilalpro .INJON 25, (1) Notwithstanding anything to the contrary contained in section I reidtmg to ;.asua section 15 and section 28, a casual trader shall, —
   • (a) at least three days before commencing business in the State, inform the assessing authority of such particulars of his business in such form and manner as may be prescribed;
   • (b) deposit security in cash as may be fixed by the assessing authority which shall not exceed estimated liability to pay tax for seven days or such lesser period for which the casual trader is conducting the business;
   • (c) pay tax daily on the sales made during the previous day;
   • (d) furnish to the assessing authority immediately after conclusion of his business in the State a return of the business in the prescribed form and manner; and
   • (e) not issue any tax invoice for sale of goods by him and no dealer to whom any goods are sold by such dealer shall be entitled to any claim of input tax in respect of the sale of such goods to him.
5. (2) The assessing authority shall, after verification of information furnished to it under clause (a) of sub -section (1) and after getting security under clause (b) of that sub -section, allot a temporary registration number to the casual trader. HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 97 (CHTR. 7, 1925 SAKA)
6. (3) The assessing authority may, after allotting temporary registration number to a casual trader, issue to him in limited number as per his genuine requirement, forms for use as the declaration referred to in sub -section (2) of section 31 for bringing goods for sale in the State and for taking the goods left unsold. The casual trader shall render complete account of the used forms and surrender the unused forms with the return referred to in clause (d) of sub -section (1).
7. (4) The assessing authority shall, after examination of, the return furnished to it by the casual trader under clause (d) of sub -section (1), the forms referred to in sub -section (3) and the accounts maintained by him including the sale invoices issued, assess him to tax on the day when the return is received or as soon afterwards as possible and after adjusting any tax due from him refund the balance amount of security to him.

according to the returns filed, which remains unpaid after the last date specified for this Act payment, shall be the first charge on the property of the defaulter and shall be recoverable as recoverable from him as if the same were arrears of land revenue. arrears offand

27. ! Where any person liable to pay any tax or other dues under this Act Transfer to creates during the period any proceedings under this Act are pending against him, defraud revenue a charge on, or transfers, any immovable property belonging to him in favour of void. any other person, such charge or transfer shall be void as against any claim in respect of any tax or other dues payable by such person as a result of the completion of the said proceedings unless he proves that such charge or transfer was not with the intention of defrauding any such tax or other dues.

Chapter -VI

creates during the period any proceedings under this Act are pending against him, defraud revenue a charge on, or transfers, any immovable property belonging to him in favour of void. any other person, such charge or transfer shall be void as against any claim in respect of any tax or other dues payable by such person as a result of the completion of the said proceedings unless he proves that such charge or transfer was not with the intention of defrauding any such tax or other dues.

Chapter -VI

Maintenance of accounts, Inspection of business premises, Survey, Checking of goods in transit, Furnishing of information by clearing and forwarding agents.

1. (1) Every dealer liable to furnish returns under sub -section (2) of yyaintenance of section 14 shall keep a true and proper account of his business, and if the assessing accounts. authority considers that such account is not sufficiently clear and intelligible to enable him to make a proper check of the returns referred to in that sub -section, he may require such dealer by notice in writing to keep such accounts, as he may, in writing, direct subject to anything that may, with a view to making proper assessment of tax, be prescribed.
2. (2) Every dealer required to furnish returns under sub -section (2) of section 14 shall,—
   • (a) in respect of every sale of goods, effected by him—
     • (i) to any dealer;
     • (ii) to any other person on credit; 98 HARYANA GOVT. GAZ. (EXTRA., MARCH 28, 2003 (CITTR. 7, 1925 SAKAI Yili) to any other person on cash, where the sale price of the goods exceed one hundred rupees or such other amount not exceeding five hundred rupees. as may be prescribed, compulsorily, otherwise, on demand by such person. issue to the purchaser. where he is a VAT dealer to whom the goods are sold for resale by him or for use by him in manufacture or processing of goods for sale, a tax invoice, otherwise a retail/other sale invoice. --
   • (A) in the case of specific or ascertained goods, at the time the contract of sale is made; and
3. (13) in the case of unascertained or future goods, at the time of their appropriation to the contract of sale; showing the prescribed particulars: Provided that if the contract of sale requires that the goods be delivered over a period of time, he may issue a delivery note showing the prescribed particulars at the time of dispatch of the goods, every time such dispatch is made, and when the delivery of the goods is complete or a month closes in between, he shall issue a consolidated tax invoice or retail/other sale invoice, as the case may be, showing the prescribed particulars, in respect of the goods sold during the month or part thereof, as the case may be:
   • (b) maintain, in the prescribed manner, account of all sales not falling within clause (a);
   • (c) in respect of every dispatch of goods otherwise than by sale, issue a delivery note at the time of the dispatch showing the prescribed particulars; and
   • (d) preserve a carbon copy of every invoice or delivery note issued under clause (a) or clause (c) for a period of eight years following the close of the year when the sale was made and where some proceedings under this Act are pending, till the completion of such proceedings.
4. (3) A VAT dealer who returns any goods sold to him by another VAT dealer on a tax invoice, shall issue to the selling VAT dealer at the time of return of the goods, a delivery -cum -debit note showing the prescribed particulars and shall reverse the input tax availed of by him relating to the goods. Production and 29. (1) A taxing authority may, for the purposes of this Act, require any inspection of dealer to produce before him any book, document or account relating to his business books. documerts d H . d he d mak h ries fi " and accounts. and may inspect, examine and copy the same and make such enquiries from such dealer relating to his business, as may be necessary. HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 99 (CHTR. 7, 1925 SAKA)
5. (2) Every registered dealer shall —
   • (a) maintain day to day accounts of his business; (hi maintain a list of his account books, display it along with his registration certificate and furnish a copy of such list to the assessing authority;
   • (c) produce. if so required, account books of his business before the assessing authority for authentication in the prescribed manner;
   • (d) retain his account books at the place of his business, unless removed therefrom by an official for inspection, by any official agency or by auditor, or for any other reason which may be considered to be satisfactory by the assessing authority;
   • (e) preserve his account books for a period of eight years after the close of the year to which such books relate and where some proceedings under this Act are pending, till the completion of such proceedings.
6. (3) The provisions of sub -section (2) shall apply mutatis mutandis to every such dealer who is liable to furnish returns under sub -section (2) of section 14,
7. (4) If any officer referred to in sub -section (1) has reasonable grounds for believing that any dealer is trying to evade liability to tax or other dues under this Act, and that anything necessary for the purpose of an investigation into his liability may be found in any book, account, register or document, the officer may seize such book, account, register or document as may be necessary. The officer seizing the book, account, register or document shall forthwith grant a receipt for the same and shall,—
   • (a) in the case of a book,. account, register or document which was being used at the time of seizing, within a period of thirty days from the date of seizure; and
   • (b) in any other case, within a period of one -hundred -eighty days from the date of seizure, return it to the dealer or the person from whose custody it was seized, after examination or after having such copies or extracts taken therefrom as may be considered necessary; provided the dealer or the aforesaid person gives a receipt in writing for the book, account, register or document returned to him. The officer may, before returning the book, account, register or document, affix its signatures and its official seal at one or more places thereon, and in such case the dealer or the aforesaid person will be required to mention in the receipt given by him the number of places where the signatures and seal of such officer have been affixed on each book, account, register or document: Provided that the seized book, account, register or document may be retained for a longer period if so required: 100 HARYANA GOVT. GAZ. (EXTRA., MARCH 28, 2003 (CHTR. 7, 1925 SAKA) Provided further that if the seized book, account, register or document is retained by any taxing authority other than the Commissioner for more than the period specified in clause (a) or clause (b), as the case may be, the reasons for doing so shall be recorded in writing and the approval of the Commissioner shall be obtained by the said authority before the specified period or the extended period, as the case may be, expires: Provided further that any proceedings taken up as a result of examination of seized material shall be concluded before the expiry of one year from the date of the seizure except that the proceedings may, with written permission of the Commissioner, continue for one more year.
8. (5) For the purposes of sub -section (2) or sub -section (3) or sub -section (4), the officer, referred to in sub -section (1), assisted by such persons as he may consider necessary, may enter and search any office, shop, godown or any other place of business of the dealer or any building, dwelling house or place, or means of transport, goods carrier or vehicle where such officer, has reasons to believe that the dealer keeps, or is for the time being keeping, any book, account, register, document, goods or anything relating to his business: Provided that before entering and searching any premises the aforesaid officer shall record in writing the reasons for making such entry and search and shall obtain the sanction of the Commissioner or of such other officer not below the rank of Deputy Excise and Taxation Commissioner as the Commissioner may, for this purpose, authorise in writing: Provided further that no entry for search in a dwelling house shall be made —
   • (i) after sunset and before sunrise;
   • (ii) by an officer below the rank of an Excise and Taxation Officer;
   • (iii) without obtaining the sanction of the Deputy Commissioner or Sub -Divisional Officer (Civil) within whose jurisdiction such house is situated.
9. (6) The power conferred by sub -section (5), shall include the power,
   • (i) where any person in or about such premises is reasonably suspected of concealing about his person anything for which search should be made, to search such person, and, if such person is a woman, the search shall be made by another woman, with strict regard to decency;
   • (ii) to open and search any box, till or receptacle in which any book, account, register, document, sale proceeds, goods or anything HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 101 (CHTR. 7, 1925 SAKA) which is relevant to any proceeding under this Act may be contained;
   • (iii) to make a note or inventory of anything including cash and goods found as a result of such search;
   • (iv) to record the statement of a dealer or any person connected with his business including a bailee or a transporter, and such statement may, after giving the affected person a reasonable opportunity of being heard, be used for the purpose of determining his liability to tax;
   • (Vv) to take into possession and handover to other person for safe custody or to remove to safe custody any unclaimed goods after posting a notice, containing a brief narration of events resulting into such action with description, quantity and estimated value of the goods, requiring the owner of the goods to appear before it on a date and at a place specified therein with the proof of ownership of the goods and their entry in the books of account maintained in the normal course of business, at a conspicuous part of the place or building from where the goods are taken into possession, and a copy of such notice shall also be served upon on the occupier of the place or building Provided that if no claim to the ownership of such goods is made before such officer within twenty days of such notice, the officer may sell the goods by public auction or otherwise dispose them of in the manner prescribed and deposit the sale proceeds, or the amount obtained by the disposal of the goods, in the State Government treasury : Provided further that if the goods are of perishable nature or subject to speedy and natural decay or are such as may, if held, lose their value or when the expenses of keeping them in custody are likely to exceed their value, the officer may immediately self such goods or otherwise dispose them of in the manner prescribed. Explanation.— For the purpose of this clause "occupier" includes an owner, manager or arty other person in occupation or having control of the place or building.
10. (7) Where any officer referred to in sub -section (I) finds any taxable goods in any office, shop, godown or any other place of business or any building or place, or goods carrier or vehicle of, or which for the time being is under the control of, a dealer on whom the provisions of sub -section (2) of section 14 apply but not accounted for by him or the person incharge of the goods carrier or vehicle in his books, accounts, registers and other documents, the officer may, after giving such dealer a reasonable opportunity of being heard, impose on hima penalty computed 102 HARYANA GOVT. GAZ. (EXTRA., MARCH 28. 2003 (CHTR. 7, 1925 SAKA) by multiplying the value of the goods with three times the rate of tax applicable on sale of goods subject to a maximum of thirty per cent of the value of the goods, and direct him to account for the goods in his books of account: Provided that where the goods accounted for are underpriced, the penalty shall be computed by multiplying the difference between the market price and the price at which the goods have been accounted for with three times the rate of tax applicable on sale of goods. Survey of place of 30. (1) A taxing authority may, for the purpose of identifying an business. unregistered dealer liable to tax or estimating extent of business of any dealer or making verification of documents furnished to or produced before it or any other authority under this Act, or for the purpose of collecting any data or conducting a market survey which may be useful for tax administration under this Act, or for carrying out other purposes of this Act, visit —
    • (a) any place of business within the area of its jurisdiction; or
    • (b) any place of business of a dealer to whom such authority, granted or, as the case may be, is competent to grant, a certificate of registration under this Act, whether such place be the principal place or not of such business, and require any proprietor, employee or any other person who may at that time and place be attending in any manner to, or helping in, the carrying on of such business —
      • (i) to afford it the necessary facility to inspect such books of account or other documents as he may require and which may be available at such place;
      • (ii) to afford it the necessary facility to check or verify the stock of goods, sale proceeds of goods, cash or thing which may be found therein; and
      • (iii) to furnish such information as it may require as to any matter which may be relevant to any proceeding, data collection or market survey under this Act. Explanation.-- For the purposes of this sub -section, a place where a business is carried on, shall also include any other place, whether any business is carried on therein or not, in which the person carrying on the business states that any of his books of account or other documents or any part of his stock of goods or anything relating to his business are kept.
11. (2) A taxing authority visiting any place of business under sub -section (1) may do so only during the hours at which such place is open for the conduct of business and, in the case of any other place, only after sunrise and before sunset.
12. (3) A taxing authority acting under this section may,— HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 103 (CHTR. 7, 1925 SAKA)
    • (i) ifit so deems necessary, place marks of identification on the books of account or other documents inspected by it and make or cause to be made extracts or copies therefrom;
    • (ii) make an inventory of arty stock of goods, sale proceeds of goods, cash or thing checked or verified by it; and
    • (iii) record the statement of any person which may be relevant to any proceeding under this Act.
13. (4) A taxing authority acting under this section shall, on no account, remove or cause to be removed from the place wherein it has entered, any books of account or other documents or any cash, stock of goods or other thing except for the purpose of making extracts or copies from the books of account or other documents.
14. (5) Where, having regard to the nature and scale of expenditure incurred by a dealer for establishing or running his business which may be relevant for assessing the extent of the business, the taxing authority is of the opinion that it is necessary or expedient so to do, it may require the dealer to furnish such information as he may require as to any matter which may be relevant to any proceeding under this Act and may have the statements of the assessee or any other person recorded and any such statement may be used in evidence in any proceeding under this Act. 31. (1) If with a view to preventing or checking evasion of tax in any Establishment of place or places in the State, the State Government, considers it necessary so to do, check -post, it may, by notification in the Official Gazette direct the establishment of a check -post paren and or the erection of a barrier or both, at such place or places as may be notified. is in transit,
15. (2) The owner or person incharge of the goods and, when the goods are carried by a goods carrier, the driver or any other person incharge of the goods carrier, shall carry with him a goods carrier record, a trip sheet or log book, along with a sale invoice or tax invoice or delivery note, as the case may be. and a declaration containing the prescribed particulars in the prescribed form obtained from the prescribed authority, duly filled in and signed by the prescribed persons, in respect of the goods meant for the purpose of business and are cartied by him or in the goods carrier and produce the same before art officer incharge of a check -post or barrier or any person appointed under sub -section (1) of section 55 not below the rank of an Assistant Excise and Taxation Officer or such other officer, as the State Government may by notification in. the Official Gazette, appoint, checking the goods carrier at any other place.
16. (3) At every check -post or barrier or at any other place, when so required by any officer referred to in sub -section (2) in this behalf, the owner or person incharge of the goods shall stop and the driver or any other person incharge of the goods carrier, entering or leaving the limits of the State, shall stop the goods carrier, and keep it stationary, as long as may reasonably be necessary, and allow the officer 104 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 (CHTR. 7, 1925 SAKA) incharge of the check-post or barrier, or the officer as aforesaid to examine the goods-carried by him or in the goods carrier, by breaking open the package or packages, if necessary, and inspect all records relating to the goods carried which are in the possession of such owner or person incharge of the goods or the driver or other person incharge of the goods carrier, who shall also furnish such otheg, information, as may be required by the aforesaid officer, who, if considered necessary may also search the goods carrier and the driver or other person incharge of the goods carrier or of the goods.
17. (4) The owner or person incharge of the goods or goods carrier, » entering or leaving the limits of the State, shall furnish a copy of goods receipt, documents as referred to in sub-section (2) or a declaration containing such particulars in such form obtained from such authority, in the manner as may be prescribed, of the goods carried by him or in such carrier, as the case may be, to the officer incharge of the check-post or barrier and shall produce the copy of the said goods receipt, documents or declaration duly verified and returned to him by the officer incharge of the check-post or barrier before any other officer as mentioned in sub-section (2): Provided that where the owner or person incharge of the goods or the driver or other person incharge of the goods carrier bound for any place outside the State passes through the State, he shall in the prescribed manner furnish, in duplicate, to the officer incharge of the check-post or the barrier of his entry into the State a declaration in the prescribed form and obtain from such officer a copy thereof duly verified; and shall deliver Y within twenty-four hours or such other time as may be prescribed and different lengths of time may be prescribed for different sets of entry and exit check-posts or barriers, the said copy to the officer incharge of the check-post or barrier at the point of his exit from the State, failing 3 which he shall be liable to pay a penalty, to be imposed, if he fails to deliver the copy of the said declaration, by the officer incharge of the check-post or barrier of the entry, of an amount computed as provided in sub-section (8), and if he fails to deliver the said copy in time, by the 3 officer incharge of the check-post or barrier of the exit, of two thousand rupees: Provided further that no penalty shall be imposed unless the person concerned has been given a reasonable opportunity of being heard: Provided further that where the owner or person incharge of the goods or the driver or other person incharge of the goods carrier bound EB. for any place in the State from any other place in the State has to pass through another State, he shall furnish, in duplicate, to the officer incharge of the check-post or barrier of his exit from the State, a declaration in the prescribed form and obtain from him a copy thereof duly verified and shall deliver the same to the officer incharge of the check-post or barrier of his entry into the State, within four hours or such other time as may HARYANA GOVT. GAZ. (EXTRA.). MARCH 28, 2003 105 (CHTR. 7, 1925 SAK k) be prescribed and different lengths of time may be prescribed for different sets of exit and entry check -posts or barriers, of his exit from the State through the check -post or barrier, tailing which he shall be liable to pay a penalty. to be imposed. if he fails to deliver the copy of the said declaration, by the officer incharge of the check -post or barrier of the exit, of an amount computed as provided in sub -section (8), and if he fails to deliver the said copy in time, by the officer incharge of the check -post or barrier of the entry, of two thousand rupees: Provided further that no penalty shall be imposed unless the person concerned has been given a reasonable opportunity of being heard.
18. (5) The Commissioner may issue directions to any dealer or class or classes of dealers individually that the documents referred to in sub -section (2) shall, in the absence of establishment of a cheek -post or the erection of a barrier under sub -section (1), be furnished to such officer not below the rank of an Assistant Excise and Taxation Officer at such office in respect of such class or classes of goods as mentioned in the directions, consigned to. or consigned by, such dealer(s) and when such directions are issued, the person carrying the goods shall produce the said documents duly verified and returned to him by the said officer. before any other officer as mentioned in sub -section (2). The directions issued under this sub -section shall remain in force so long as these are not modified or withdrawn and when modified shah remain in force as these are modified.
19. (6) lithe officer incharge of the check -post or barrier or other officer as mentioned in sub -section (2) has reasons to suspect that the goods under transport are not covered by proper and genuine documents as mentioned in sub -section (2) or sub -section (4), as the case may be, or that the person transporting the goods is attempting to evade payment of tax, he may for reasons to be recorded in writing, and after hearing the said person, order the unloading and detention of the goods and shall allow the same to be transported only on the owner of the goods, or his representative or the driver or other person incharge of the goods carrier on behalf of the owner of the goods, furnishing to his satisfaction, a security, or if the owner of the goods is a dealer registered under this Act, having regard to his financial position a personal bond, in the prescribed form and manner for the maximum amount which may be chargeable from him under sub -section (8) :
    • • Provided that the officer detaining the goods may, if he deems fit, having regard to the nature of the goods and the goods carrier, and other relevant matters, hand over the goods for safe custody to any person, who shall, subject to such restrictions and conditions as may be prescribed, be paid the expenses thereof by such officer. The person to whom the goods are handed over for safe custody shall not hand over them to anyone except with the written permission of the officer detaining the goods otherwise the value of the goods shall be recoverable from him as arrears of land revenue: 106 HARYANA GOVT. GAZ. (EXTRA., MARCH 28, 2003 (CHTR. 7, 1925 SAKA) Provided further that where any goods are detained, a report shall be made immediately and in any case. within twenty-four hours of the detention of the goods by the officer detaining the goods to the officer incharge of the district where the goods have been detained seeking the latter's permission for the detention of the goods for a period exceeding twenty-four hours as and when so required and if no intimation to the contrary is received from the latter, the former may assume that his proposal has been accepted. Note — Where a duly filled and signed declaration referred to in sub -section (2) or sub -section (4) or duly verified documents referred to in sub -section (5), as the case may be, is (are) not produced before the officer referred to in sub -section (6), such officer shall have sufficient reason to suspect that the person transporting the goods is attempting to evade payment of tax.
20. (7) When any goods are detained under sub -section (6), the officer detaining the goods shall issue to the owner of the goods, if present, or, if the owner of the goods is not present, to his representative or the driver or other person incharge of the goods carrier a receipt specifying the description and quantity of the goods so detained and obtain an acknowledgement, from such person or if such person refuses to give an acknowledgement, record the fact of refusal and make immediately a report to the officer incharge of the district where the goods are detained.
21. (8) The officer detaining the goods shall record the statement, if any, given by the owner of the goods or his representative or the driver or other person incharge of the goods carrier. If, after the inquiry including an inquiry into the nature of the transaction which occasioned the movement of goods, such officer finds that there has been an attempt to evade the tax, he shall, by order, impose on the owner of the goods and in case the owner is not forthcoming or his identity is not disclosed by the person incharge of the goods or the driver or person incharge of the goods carrier, in which the goods are being carried, on the person incharge of the goods or the goods carrier or the driver, deeming such person to be the owner of the goods, a penalty computed by multiplying the value of the goods with three times the rate of tax applicable on their sale subject to a maximum of thirty per cent of the value of the goods, and direct him to deposit, in addition to the penalty, advance tax computed by multiplying the value of the goods with the rate of tax applicable on their sale which shall be adjustable with the liability to tax- incurred on the purchase or sale of such goods or the sale of goods manufactured therefrom, as the case may be, and in case it finds otherwise, it shall order the release of the goods: Provided that where the offencetelates to only an attempt to evade tax by underpricing the goods, the penalty shall be computed by multiplying the difference between their market price and the value shown in the documents accompanying their movement with three times the rate of tax applicable on their sale : HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 107 (CHTR. 7, 1925 SAKA) Provided further that no penalty shall be imposed and no advance tax shall be required to be deposited unless the owner of the goods or his representative or person incharge of the goods or the goods carrier or the driver, as the case may be, has been given a reasonable opportunity of being heard: Provided further that if the penalty imposed under this sub -section is set aside in any proceeding under this Act or by the court, the amount of advance tax and penalty both shall be refunded to the person who paid the same.
22. (9) In the event of the owner of the goods not paying the penalty imposed and the advance tax payable under sub -section (8) within thirty days from the date of the supply of the copy of the order passed under that sub -section to him, the goods detained shall be liable to be sold by public auction, or disposed of otherwise, in the prescribed manner, for realisation of the penalty and advance tax: Provided that if the order of imposition of penalty under sub -section (8) is in the meantime set aside or modified in appeal or other proceeding, the officer detaining the goods and imposing the penalty shall also pass consequential order for giving effect to the order in such appeal or other proceedings, as the case may be.
23. (10) If the goods detained are of a perishable nature or subject to speedy and natural decay or are such as may, if held, lose their value or when the expenses of keeping them in custody are likely to exceed their value, the officer incharge of the check -post or barrier or any other officer empowered under sub -section (2), as the case may be, shall immediately sell such goods or otherwise dispose them of and deposit the sale proceeds of such goods, or the amount obtained by the disposal of such goods otherwise than by way of sale, in the State Government treasury.
24. (11) Where the detained goods are sold or otherwise disposed of under this section, the owner thereof shall be liable to pay the expenses and other incidental charges incurred in detaining and disposing of the same.
25. (12) If the sale proceeds of any goods sold or the amount obtained on the disposal of any goods otherwise than by way of sale under the provisions hereinbefore contained exceeds the penalty imposed and advance tax payable in respect of such goods, such excess amount after deducting the expenses, and incidental charges referred to in sub -section (11) shall be returned by the officer who conducted the sale or otherwise disposed of the goods, to the owner of the goods.
26. (13) At every station of transport of goods, bus -stand or any other station or place of loading or unloading of goods including any place or godown where goods are stored, other than a post office, when so required by a taxing authority, the person incharge of such place or owner or person incharge of the goods including where the goods are loaded or are being loaded in or unloaded froma goods carrier at such place, the driver or other person incharge of the goods 108 HARYANA GOVT. GAY. (EXTRA.I, MARCH 28, 2003 (CHIR, 7. 1925 SAKA carrier shall produce for examination transport receipts and all other documents and account books concerning the goods earned. transported, loaded, unloaded, consigned, delivered or received for transport to be maintained by him in the prescribed manner and a taxing authority shall have, for the purpose of examining that such transport receipt and other documents and account books are in respect of the goods carried, transported, loaded, unloaded or consigned, delivered or received for transport, the power to break open any packages of such goods or enter or search the premises. If the taxing authority is satisfied that it is necessary for the purpose of investigation or verification, such authority may seize the transport receipts, documents or account hooks produced before it for examination or found by it at such premises, and it shall forthwith grant a receipt for them and shall return them to the person from whose custody those were seized after examination or completion of investigation or verification within a period of sixty days, and where those are required to be retained beyond the aforesaid period of sixty days, the authority other than the Commissioner so retaining them shall record the reasons in writing and shall obtain the approval of the Commissioner for so doing.
27. (14) Except in accordance with such conditions, as may be prescribed, with a view to ensuring that there is no evasion of tax imposed by or under this, Act 0) no driver or person incharge of a goods carrier or any person incharge of a place of loading or unloading of goods shall accept any consignment of goods for transport or give delivery of any consignment of such goods, other than personal luggage or goods for personal consumption;
    • (b) no dealer or any person including a carrier of goods acting on behalf of a dealer, shall take delivery of, or transport from any station of transport of goods, bus stand or any other station or place, of loading or unloading of goods. airport or any other place, whether of similar nature or otherwise, any consignment of goods referred to above. Explanation,— For the purpose of this section —
      • (I) where any goods are delivered to person incharge of a goods carrier or any person incharge of a place of loadingtir unloading of goods for transmission, the movement of the goods shall, for the purposes of this section. be deemed to commence at the time of such delivery and terminate at the time when delivery is taken from such person; and
28. (2) the officer detaining the goods includes the officer who is competent to detain the goods. Furnishing of 32.(1) Every clearing, forwarding or booking agent or dalal, who in the information by course of his business handles documents of title to goods on behalf of a dealer and eleanng and having his place of business in the State shall, furnish information about his place forwarding agents. of business to such authority, within such time, in such form as may be prescribed. HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 109 iCHTR. 7. 1925 SAKA)
29. (2) Every such agent or person shalt maintain regular account of handling of documents of title to the goods b) him, lie shall furnish particulars and information relating to such documents to, and produce such accounts and documents before, a taxing authority as and when iequired by such authority.
30. (3) Every such agent or person shall, if so required by or under the rules which the State Government may frame in this behalf, furnish in respect of his business such returns in such format such intervals by such dates in such manner to uch authority, as may be prescribed. b.:Apia/tat/on— "Clearing, forwarding, booking agent or &Jar shall include a person who renders his services for clearing, forwarding or booking of or taking delivery of consignment of goods at railway station, booking agency, goods transport company office or any place of loading or unloading of goods or contrives, makes and concludes bargains and contracts tor or on behalf of any dealer for ate, reward, commission, remuneration or other valuable consideration or otherwise. Chapter -Vu Appeal, Revision, Review and Reference 33. {1) Any assessee considering himself aggrieved by an original order Appeal. may prefer an appeal and the said appeal shall lie, —
    • (a) if the order is made by any authority or officer who is lower in rank to Joint Excise and Taxation Commissioner, to the Joint Excise and Taxation Commissioner or such other officer as the State Government may, by notification in the Official Gazette, appoint;
    • (b) if the order is made by any authority or officer who is not lower in rank to Joint Excise and Faxation Commissioner, to the Commissioner or such other officer as the State Government may, by notification in the Official Gazette, appoint.,
    • (c) if the order is made by the Commissioner to the Tribunal. Now —An original order means an order passed under this Act except an order passed on appeal or on revision.
31. (2) Any order passed by a revising authority or an appellate authority other than the Tribunal shall be further appealable to the Tribunal by either side.
32. (3) The appellate authority shall not, for the first time, receive in evidence on behalf of either side in any appeal, any account, register, record or document, unless for reasons to be recorded in writing, it considers, that such account. register, record or document is genuine and that the failure to produce the 110 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 (CHTR, 7. 1925 SAKA) same before the authority below or bring the same on record was for reasons beyond the control of the party which is producing the same.
33. (4) Every order passed by the Tribunal on appeal shall, subject to the provisions of section 35 and section 36. be final.
34. (5) No appeal preferred by an assessee to an appellate authority shall be entertained unless it is filed within sixty days from the date of the order appealed against and the amount of tax and interest admitted by the appellant to be due as a result of the said order has been paid by him.
35. (6) No appea/ preferred to the Tribunal by arty authority under the Act shall be entertained unless filed under sub -section (2) within a period of one hundred eighty days from the date of the order appealed against.
36. (7) The period specified in sub -section (5) or (6) for filing an appeal shall, in the case of an appeal from any order copy of which has to be supplied by the appropriate authority to the appellant, commence from the date of the supply of the copy of the order to the appellant or his authorised agent, and in the case of an appeal from any other order passed under this Act or the rules made thereunder, the time spent in obtaining the certified copy of the order shall be excluded in computing the said period.
37. (8) Subject to regulations made by the Tribunal under sub -section (15) of section 57 and subject to such rules of procedure as may be prescribed in relation to an appellate authority other than the Tribunal, an appellate authority may pass such order on appeal as it deems to be just and proper including an order enhancing the amount of tax or penalty or interest or all under this Act but in no case it shall stay recovery of the amount due against the appellant as a result of the order appealed against. Revision 34. (1) The Commissioner may. on his own motion, call for the record of any case pending before, or disposed of by, any taxing authority for the purposes of satisfying himself as to the legality or to the propriety of any proceeding or of any order made therein which is prejudicial to the interests of the State and may, after giving the persons concerned a reasonable opportunity of being heard, pass such order in relation thereto as he may think fit: Provided that no order passed by a taxing authority shall be revised on an issue which on appeal or in any other proceeding from such order is pending before, or has been settled by, an appellate authority or the High Court or the Supreme Court. as the case may be: Provided further that no order shall be revised after the expiry of a period of three years from the date of the supply of the copy of such order to the assessee except where the order is revised as a result of retrospective change in law or on the basis of a decision of the Tribunal in a similar case or on the basis of law declared by the High Court or the Supreme Court. HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 111 (CHTR. 7, 1925 SAKA)
38. (2) The State Government may, by notification in the Official Gazette, confer on any officer not below the rank of Deputy Excise and Taxation Commissioner, the powers of the Commissioner under sub -section (1) to be exercised subject to such exceptions, conditions and restrictions as may be specified in the notification and where an officer on whom such powers have been conferred passes an order under this section, such order shall be deemed to have been passed by the Commissioner under sub -section (1). 35. (1) Any person including an authority under this Act considering Review. himself aggrieved by an order of the Tribunal and who, from the discovery of any new and important matter or evidence which, after the exercise of due diligence, was not within his knowledge or could not be produced by him at the time when such order was made, or on account of some mistake or error of law or facts, desires to obtain a review of the order made against the State or him, may apply for a review of such order to the Tribunal.
39. (2) The application for review shall be preferred within one year from the date of the order sought to be reviewed in the manner prescribed and where the application is preferred by an assessee it shall be accompanied by such fee riot exceeding five hundred rupees, as may be prescribed.
40. (3) The Tribunal of its own accord after giving notice to the parties concerned, review on account of some mistake or error of law or facts, any order made by it before the expiry of eight years from the date of the order. 36. (1) Within sixty days from the passing of an order under section 33 or Statement of case section 35 by the Tribunal affecting any liability of any dealer to pay tax under this to High Court. Act, such dealer or the Commissioner may, by an application in writing, accompanied by a fee of five hundred rupees in case the application is made by a dealer, require the Tribunal to refer to the High Court any question of law arising out of such order: Provided that for the purposes of calculating the period of sixty days the period spent in obtaining the copy of the order shall be excluded.
41. (2) If for the reasons to be recorded in writing, the Tribunal refuses to make such reference, the applicant may within ninety days of such refusal either -
    • (a) withdraw his application (and if he does so, the fee paid shall be refunded); or
    • (b) apply to the High Court against such refusal.
42. (3) Ifupon the receipt of an application under clause (b) of sub -section (2), the High Court is not satisfied of the correctness of the decision of the Tribunal, it may require the Tribunal, to state the case and refer it, and on the receipt of such requisition, the Tribunal shall state and refer the case accordingly.
43. (4) Ifthe High Court is not satisfied that the statements in a case referred to under this section are sufficient to enable it to determine the question raised 112 HARYANA GOVT. GAZ. (EXTRA., MARCH 28, 2003 (CHTR. 7. 1925 SAKA) thereby, it may refer the case back to the Tribunal to make such additions thereto or alterations therein as the Court may direct in that behalf.
44. (5) The High Court upon the hearing of any such case shall decide the question of law raised thereby, and shall deliver its judgement thereon containing the grounds on which such decision is founded and shall send to the Tribunal copy of such judgement under the seal of the Court and the signature of the Registrar, and the Tribunal shall dispose of the case accordingly. 3
45. (6) Where a reference is made to the High Court under this section the & cost shall be in the discretion of the Court.
46. (7) The payment of the amount, if any, of the tax due in accordance with the order of the Tribunal, in respect of which an application has been made under sub-section (1), shall not be stayed pending the disposal of such application or any reference made in consequence thereof, but if such amount is reduced as a result of such reference, the excess tax paid shall be refunded in accordance with the provisions of section 20. Chapter-VIIT Offences and Penalties Investigation of 37. An officer appointed to assist the Commissioner under sub-section (1) offences: of section 55 shall, for the purpose of investigation of all or any of the offences punishable under this Act, have the powers conferred by the Code of Criminal Procedure, 1973 (Act 2 of 1974), upon an officer incharge of a police station for the investigation of a cognizable offence. Failiire 10 38. If a dealer has maintained false or incorrect accounts or documents maintain correct ~~ With a view to suppressing his sales. purchases, imports into State, exports out of accounts and to State, or stocks, of goods, or has concealed any particulars in respect thereof or has pis furnished to or produced before any authority under this Act or the rules made i thereunder any account, return, document or information which is false or incorrect in any material particular, such authority may, after affording such dealer a reasonable opportunity of being heard, direct him to pay by way of penalty, in addition to the tax to which he is assessed or is liable to be assessed, a sum thrice the amount of tax which would have been avoided had such account, return, document or information, as the case may be, been accepted as true and correct. Probus 39. (1) No person, who is not a registered dealer or not otherwise authorised « against collection to collect tax, shall collect in respect of any sale of goods effected by him in the of tax in certain State any amount by way of tax, and no registered dealer shall make any such Veg collection except in accordance with this Act and the rules made thereunder.
47. (2) If any person wilfully collects any amount by way of tax in contravention of the provisions contained in sub-section (1), the assessing authority may, after affording such person a reasonable opportunity of being heard, digget HARYANA GOVT. GAZ. (EXTRA.). MARCH 28, 2003 113 (CHTR. 7, 1925 SAKA) him to pay by way of penalty, in addition to the tax for which he may be liable, a sum equal to the amount of tax so collected. 40. (1) Whosoever contravenes, or fails to comply with, any of the Other offences. provisions of this Act or the rules made thereunder or any order or direction made ~e" or given thereunder, shall, if no other penalty or levy of interest is provided under this Act for such contravention or failure, be liable to imposition of a penalty of an amount which is not more than two thousand rupees and not less than one thousand rupees and where such contravention or failure continues after an order or direction i to comply with the law has been issued to the offender, he shall be further liable to a daily penalty of one hundred rupees till the contravention or failure continues.
48. (2) A taxing authority may, after affording to the person concerned a reasonable opportunity of being heard, impose the penalty mentioned in sub-section (1).

may prefer an appeal and the said appeal shall lie, —

1. (a) if the order is made by any authority or officer who is lower in rank to Joint Excise and Taxation Commissioner, to the Joint Excise and Taxation Commissioner or such other officer as the State Government may, by notification in the Official Gazette, appoint;
2. (b) if the order is made by any authority or officer who is not lower in rank to Joint Excise and Faxation Commissioner, to the Commissioner or such other officer as the State Government may, by notification in the Official Gazette, appoint.,
3. (c) if the order is made by the Commissioner to the Tribunal. Now —An original order means an order passed under this Act except an order passed on appeal or on revision.

1. (2) Any order passed by a revising authority or an appellate authority other than the Tribunal shall be further appealable to the Tribunal by either side.
2. (3) The appellate authority shall not, for the first time, receive in evidence on behalf of either side in any appeal, any account, register, record or document, unless for reasons to be recorded in writing, it considers, that such account. register, record or document is genuine and that the failure to produce the 110 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 (CHTR, 7. 1925 SAKA) same before the authority below or bring the same on record was for reasons beyond the control of the party which is producing the same.
3. (4) Every order passed by the Tribunal on appeal shall, subject to the provisions of section 35 and section 36. be final.
4. (5) No appeal preferred by an assessee to an appellate authority shall be entertained unless it is filed within sixty days from the date of the order appealed against and the amount of tax and interest admitted by the appellant to be due as a result of the said order has been paid by him.
5. (6) No appea/ preferred to the Tribunal by arty authority under the Act shall be entertained unless filed under sub -section (2) within a period of one hundred eighty days from the date of the order appealed against.
6. (7) The period specified in sub -section (5) or (6) for filing an appeal shall, in the case of an appeal from any order copy of which has to be supplied by the appropriate authority to the appellant, commence from the date of the supply of the copy of the order to the appellant or his authorised agent, and in the case of an appeal from any other order passed under this Act or the rules made thereunder, the time spent in obtaining the certified copy of the order shall be excluded in computing the said period.
7. (8) Subject to regulations made by the Tribunal under sub -section (15) of section 57 and subject to such rules of procedure as may be prescribed in relation to an appellate authority other than the Tribunal, an appellate authority may pass such order on appeal as it deems to be just and proper including an order enhancing the amount of tax or penalty or interest or all under this Act but in no case it shall stay recovery of the amount due against the appellant as a result of the order appealed against. Revision 34. (1) The Commissioner may. on his own motion, call for the record of any case pending before, or disposed of by, any taxing authority for the purposes of satisfying himself as to the legality or to the propriety of any proceeding or of any order made therein which is prejudicial to the interests of the State and may, after giving the persons concerned a reasonable opportunity of being heard, pass such order in relation thereto as he may think fit: Provided that no order passed by a taxing authority shall be revised on an issue which on appeal or in any other proceeding from such order is pending before, or has been settled by, an appellate authority or the High Court or the Supreme Court. as the case may be: Provided further that no order shall be revised after the expiry of a period of three years from the date of the supply of the copy of such order to the assessee except where the order is revised as a result of retrospective change in law or on the basis of a decision of the Tribunal in a similar case or on the basis of law declared by the High Court or the Supreme Court. HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 111 (CHTR. 7, 1925 SAKA)
8. (2) The State Government may, by notification in the Official Gazette, confer on any officer not below the rank of Deputy Excise and Taxation Commissioner, the powers of the Commissioner under sub -section (1) to be exercised subject to such exceptions, conditions and restrictions as may be specified in the notification and where an officer on whom such powers have been conferred passes an order under this section, such order shall be deemed to have been passed by the Commissioner under sub -section (1).

himself aggrieved by an order of the Tribunal and who, from the discovery of any new and important matter or evidence which, after the exercise of due diligence, was not within his knowledge or could not be produced by him at the time when such order was made, or on account of some mistake or error of law or facts, desires to obtain a review of the order made against the State or him, may apply for a review of such order to the Tribunal.

1. (2) The application for review shall be preferred within one year from the date of the order sought to be reviewed in the manner prescribed and where the application is preferred by an assessee it shall be accompanied by such fee riot exceeding five hundred rupees, as may be prescribed.
2. (3) The Tribunal of its own accord after giving notice to the parties concerned, review on account of some mistake or error of law or facts, any order made by it before the expiry of eight years from the date of the order.

section 35 by the Tribunal affecting any liability of any dealer to pay tax under this to High Court. Act, such dealer or the Commissioner may, by an application in writing, accompanied by a fee of five hundred rupees in case the application is made by a dealer, require the Tribunal to refer to the High Court any question of law arising out of such order:

Provided that for the purposes of calculating the period of sixty days the period spent in obtaining the copy of the order shall be excluded.

1. (2) If for the reasons to be recorded in writing, the Tribunal refuses to make such reference, the applicant may within ninety days of such refusal either -
   • (a) withdraw his application (and if he does so, the fee paid shall be refunded); or
   • (b) apply to the High Court against such refusal.
2. (3) Ifupon the receipt of an application under clause (b) of sub -section (2), the High Court is not satisfied of the correctness of the decision of the Tribunal, it may require the Tribunal, to state the case and refer it, and on the receipt of such requisition, the Tribunal shall state and refer the case accordingly.
3. (4) Ifthe High Court is not satisfied that the statements in a case referred to under this section are sufficient to enable it to determine the question raised 112 HARYANA GOVT. GAZ. (EXTRA., MARCH 28, 2003 (CHTR. 7. 1925 SAKA) thereby, it may refer the case back to the Tribunal to make such additions thereto or alterations therein as the Court may direct in that behalf.
4. (5) The High Court upon the hearing of any such case shall decide the question of law raised thereby, and shall deliver its judgement thereon containing the grounds on which such decision is founded and shall send to the Tribunal copy of such judgement under the seal of the Court and the signature of the Registrar, and the Tribunal shall dispose of the case accordingly. 3
5. (6) Where a reference is made to the High Court under this section the & cost shall be in the discretion of the Court.
6. (7) The payment of the amount, if any, of the tax due in accordance with the order of the Tribunal, in respect of which an application has been made under sub-section (1), shall not be stayed pending the disposal of such application or any reference made in consequence thereof, but if such amount is reduced as a result of such reference, the excess tax paid shall be refunded in accordance with the provisions of section 20. Chapter-VIIT Offences and Penalties Investigation of 37. An officer appointed to assist the Commissioner under sub-section (1) offences: of section 55 shall, for the purpose of investigation of all or any of the offences punishable under this Act, have the powers conferred by the Code of Criminal Procedure, 1973 (Act 2 of 1974), upon an officer incharge of a police station for the investigation of a cognizable offence. Failiire 10 38. If a dealer has maintained false or incorrect accounts or documents maintain correct ~~ With a view to suppressing his sales. purchases, imports into State, exports out of accounts and to State, or stocks, of goods, or has concealed any particulars in respect thereof or has pis furnished to or produced before any authority under this Act or the rules made i thereunder any account, return, document or information which is false or incorrect in any material particular, such authority may, after affording such dealer a reasonable opportunity of being heard, direct him to pay by way of penalty, in addition to the tax to which he is assessed or is liable to be assessed, a sum thrice the amount of tax which would have been avoided had such account, return, document or information, as the case may be, been accepted as true and correct. Probus 39. (1) No person, who is not a registered dealer or not otherwise authorised « against collection to collect tax, shall collect in respect of any sale of goods effected by him in the of tax in certain State any amount by way of tax, and no registered dealer shall make any such Veg collection except in accordance with this Act and the rules made thereunder.
7. (2) If any person wilfully collects any amount by way of tax in contravention of the provisions contained in sub-section (1), the assessing authority may, after affording such person a reasonable opportunity of being heard, digget HARYANA GOVT. GAZ. (EXTRA.). MARCH 28, 2003 113 (CHTR. 7, 1925 SAKA) him to pay by way of penalty, in addition to the tax for which he may be liable, a sum equal to the amount of tax so collected.

provisions of this Act or the rules made thereunder or any order or direction made ~e" or given thereunder, shall, if no other penalty or levy of interest is provided under this Act for such contravention or failure, be liable to imposition of a penalty of an amount which is not more than two thousand rupees and not less than one thousand rupees and where such contravention or failure continues after an order or direction i to comply with the law has been issued to the offender, he shall be further liable to a daily penalty of one hundred rupees till the contravention or failure continues.

1. (2) A taxing authority may, after affording to the person concerned a reasonable opportunity of being heard, impose the penalty mentioned in sub-section (1).

1. (5) of section 7, section 16, section 38 Limitation for and section 39 shall be imposed on a dealer by any taxing authority after the expiry foi ok 2 of two years following the date when the assessment of tax becomes final for the be period during which the offence was committed. Chapter-I1X Special liability in certain cases % 42. (1) Where a works contractor appoints a sub-contractor, who executes Joint and serveral the works contract, whether in whole or in part, the contractor and the sub-contractor liability of certain shall both be jointly and severally liable to pay tax in respect of transfer of property ~¢1ass of dealers in goods whether as goods or in some other form involved in the execution of the works contract by the sub-contractor. (2) If the contractor proves to the satisfaction of the assessing authority that the tax has been paid by the sub-contractor on the sale of the goods involved in the execution of the works contract by the sub-contractor and the assessment of such tax has become final. the contractor shall not be liable to pay tax on the sale of such goods but he shall be entitled to claim input tax, if any, in respect of them if the same has not been availed of by the sub-contractor. 3 (3) Where an agent purchases or sells any goods on behalf of a principal, such agent and the principal shall both be jointly and severally liable to pay tax in respect of the purchase or sale of goods by the agent. (4) If the principal on whose behalf the agent has purchased or sold the goods proves to the satisfaction of the assessing authority that the tax on such goods has been paid by the agent and the assessment of such tax has become final, then. the principal shall not be liable to pay tax on such goods but he shall be entitled to claim input tax, if any, in respect of them if the same has not been § availed of by the agent. 114 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 (CHTR. 7, 1925 SAKA) Liability of 43. (1) Where a dealer is an undivided Hindu family, firm, or other partitioned Hindu association of persons, and such family. firm or association is partitioned, dissolved family dissolved op disrupted, as the case may be, — fim efc to tax (a) the tax payable under this Act by such family, firm or association of persons for the period upto the date of such partition. dissolution or disruption may be assessed as if no such partition, dissolution or disruption had taken place and all the provisions of this Act shall apply accordingly; and (b) every person who was at the time of such partition, dissolution or disruption, a member of an undivided Hindu family or association of persons or partner of a firm shall, notwithstanding such partition, dissolution or disruption, be Liable severally and jointly for the payment of the tax including interest and penalty, if any, payable under this Act by such family, firm or association of persons, whether assessment is made prior to or after such partition, dissolution or disruption. (2) Where the registration certificate of a dealer is cancelled under this Act for reasons other than that of a partition of undivided Hindu family or dissolution or disruption of a firm or association of persons, the tax payable under this Act by such dealer for the period upto the date of cancellation of the registration certificate may be assessed on such dealer as if no such cancellation had taken place and all the provisions of this Act shall apply accordingly. (3) Ifthe business carried on by the dealer is discontinued after his death, his legal heirs or representatives shall be liable to pay out of the estate of the deceased, to the extent the estate is capable of meeting the liability on account of tax, interest or penalty due from the dealer under this Act, whether such tax, interest or penalty has been assessed before his death but has remained unpaid, or is assessed after his death. Transfer of 44. Where a dealer registered or liable to pay tax, - business. (a) dies; Or (b) transfers or otherwise disposes of his business in whole or in part; or (c) effects any change inahe ownership of his business, in consequence of which he is succeeded in the business or part thereof by any other person and such successor in business carries on such business either in its old name or in some other name, such successor shall for all the purposes of this Act be deemed to be and to have always been registered as if the certificate of registration of such dealer had initially been granted to the successor; and he shall be liable to discharge the liabilities of such dealer. The successor shall, on application to the assessing authority, be entitled to have the registration certificate amended accordingly. HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 115 (CIITR. 7, 1925 SAKA) 45.(1) Notwithstanding anything to the contrary contained in other Liability to pay provisions of this Act, tax on sale or purchase of goods specified in Schedule G, fo of shall be levied and collected on the sale or purchase price, maximum retail price, edu. red in face value or the quantity of such goods at the rates and at the stage of sale or purchase and under the circumstances mentioned against such goods in the said Schedule. (2) Save as otherwise provided in sub -section (1), no tax under this Act shall be levied and collected on sale or purchase of goods specified in Schedule G. Chapter -X Proceedings and powers

and section 39 shall be imposed on a dealer by any taxing authority after the expiry foi ok 2 of two years following the date when the assessment of tax becomes final for the be period during which the offence was committed. Chapter-I1X Special liability in certain cases % 42. (1) Where a works contractor appoints a sub-contractor, who executes Joint and serveral the works contract, whether in whole or in part, the contractor and the sub-contractor liability of certain shall both be jointly and severally liable to pay tax in respect of transfer of property ~¢1ass of dealers in goods whether as goods or in some other form involved in the execution of the works contract by the sub-contractor.

1. (2) If the contractor proves to the satisfaction of the assessing authority that the tax has been paid by the sub-contractor on the sale of the goods involved in the execution of the works contract by the sub-contractor and the assessment of such tax has become final. the contractor shall not be liable to pay tax on the sale of such goods but he shall be entitled to claim input tax, if any, in respect of them if the same has not been availed of by the sub-contractor. 3
2. (3) Where an agent purchases or sells any goods on behalf of a principal, such agent and the principal shall both be jointly and severally liable to pay tax in respect of the purchase or sale of goods by the agent.
3. (4) If the principal on whose behalf the agent has purchased or sold the goods proves to the satisfaction of the assessing authority that the tax on such goods has been paid by the agent and the assessment of such tax has become final, then. the principal shall not be liable to pay tax on such goods but he shall be entitled to claim input tax, if any, in respect of them if the same has not been § availed of by the agent. 114 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 (CHTR. 7, 1925 SAKA) Liability of 43. (1) Where a dealer is an undivided Hindu family, firm, or other partitioned Hindu association of persons, and such family. firm or association is partitioned, dissolved family dissolved op disrupted, as the case may be, — fim efc to tax
   • (a) the tax payable under this Act by such family, firm or association of persons for the period upto the date of such partition. dissolution or disruption may be assessed as if no such partition, dissolution or disruption had taken place and all the provisions of this Act shall apply accordingly; and
   • (b) every person who was at the time of such partition, dissolution or disruption, a member of an undivided Hindu family or association of persons or partner of a firm shall, notwithstanding such partition, dissolution or disruption, be Liable severally and jointly for the payment of the tax including interest and penalty, if any, payable under this Act by such family, firm or association of persons, whether assessment is made prior to or after such partition, dissolution or disruption.
4. (2) Where the registration certificate of a dealer is cancelled under this Act for reasons other than that of a partition of undivided Hindu family or dissolution or disruption of a firm or association of persons, the tax payable under this Act by such dealer for the period upto the date of cancellation of the registration certificate may be assessed on such dealer as if no such cancellation had taken place and all the provisions of this Act shall apply accordingly.
5. (3) Ifthe business carried on by the dealer is discontinued after his death, his legal heirs or representatives shall be liable to pay out of the estate of the deceased, to the extent the estate is capable of meeting the liability on account of tax, interest or penalty due from the dealer under this Act, whether such tax, interest or penalty has been assessed before his death but has remained unpaid, or is assessed after his death. Transfer of 44. Where a dealer registered or liable to pay tax, - business. (a) dies; Or
   • (b) transfers or otherwise disposes of his business in whole or in part; or
   • (c) effects any change inahe ownership of his business, in consequence of which he is succeeded in the business or part thereof by any other person and such successor in business carries on such business either in its old name or in some other name, such successor shall for all the purposes of this Act be deemed to be and to have always been registered as if the certificate of registration of such dealer had initially been granted to the successor; and he shall be liable to discharge the liabilities of such dealer. The successor shall, on application to the assessing authority, be entitled to have the registration certificate amended accordingly. HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 115 (CIITR. 7, 1925 SAKA) 45.(1) Notwithstanding anything to the contrary contained in other Liability to pay provisions of this Act, tax on sale or purchase of goods specified in Schedule G, fo of shall be levied and collected on the sale or purchase price, maximum retail price, edu. red in face value or the quantity of such goods at the rates and at the stage of sale or purchase and under the circumstances mentioned against such goods in the said Schedule.
6. (2) Save as otherwise provided in sub -section (1), no tax under this Act shall be levied and collected on sale or purchase of goods specified in Schedule G. Chapter -X Proceedings and powers

this Act, have the same powers as are vested in a court under the Code of Civil evidence on oath. Procedure, 1908 (Act 5 of 1908), when trying a suit, in respect of the following matters, namely: —

1. (a) enforcing the attendance of any person and examining him on oath or affirmation;
2. (b) compelling the production of documents arid impounding or detaining them;
3. (c) issuing commissions for the examination of witnesses;
4. (d) requiring or accepting proof of facts by affidavits;
5. (e) such other powers as may be prescribed, and any proceeding under this Act before a taxing authority or appellate authority shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 and for the purposes of section 199 of the Indian Penal Code, 1860 (Act 45 of 1860).

determine as to who is the dealer: determine as to who is a dealer.

Provided that before passing any order under this section, the

person concerned shall be given a reasonable opportunity of being heard.

require any dealer or person including a banking company, insurance company, information from electricity supply and distribution company, courier -service company, post office, oy pet or railway, a Government corporation, or a Government agency or body regulating pany any trade, manufacture or commerce, or any officer thereof, to furnish any information, data or statistics which may be relevant to any proceedings or useful for tax administration under this Act.

116 HARYANA GOVT. GAZ. (EXTRA. MARCH 28, 2003 (CHTR. 7. 1925 SAKA) Power to purchase 49. (1) Where a taxing authority has, for the purpose of any proceeding jnderpriced under this Act, reasons to believe that any goods whether in stock or in transit, are Eo, underpriced in a document or book of account produced before it, it may, with prior approval of the Commissioner or such officer as the Commissioner may, in writing, authorise for the purpose, make an offer to purchase such goods at the pe price shown in the document or book of account increased by ten per cent plus freight and other expenses, if any, incurred by the owner in relation to the goods.

1. (2) If the owner of the goods accepts the offer, he shall make delivery of the goods on a date and time and at a place specified by the offider making the offer and shall be paid the offered price with other expenses within ten days of the delivery of the goods but if he rejects the offer, or after accepting the offer fails to deliver the goods on the specified date and time and at the specified place, it shall be conclusive proof that the owner has underpriced the goods.
2. (3) The goods purchased under sub-section (2) shall be sold by public auction in the manner prescribed as early as possible but if the goods are of a perishable nature or subject to speedy and natural decay or are such as may. if held, lose their value or when the expenses of keeping them are likely to exceed their value, then, such goods shall be immediately sold or otherwise disposed of in the manner prescribed and the sale proceeds of the goods or the amount obtained by disposal of the goods shall be deposited in the State Government treasury. Power to transfer 50. (1) A taxing authority not below the rank of Deputy Excise and proceedings. Taxation Commissioner, or such other rank, as may be prescribed, may, in such v 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.
3. (2) Where any proceedings 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 of 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. Delesthistal 51. (1) Subject to such restrictions and conditions as may be prescribed, Powe the Commissioner may, by order in writing, delegate any of its powers under this Act, except those of revision, to any taxing authority.
4. (2) Subject to such restrictions and conditions as may be prescribed, any taxing authority may, by order in writing, delegate any of its powers conferred on it to other taxing authority subordinate in rank to it. ! HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 11% (CHTR. 7, 1925 SAKA) 52.(1) Any assessee or dealer, who is entitled or required to attend before ~ Assessee any authority in connection with any proceedings under this Act, may attend by a permitted to person authorised by him in writing in this behalf being a relative or a whole time. Sie UE employee of the assessee or an advocate or a tax consultant; not being disqualified “by or under sub-section (3) or sub-section (4).
5. (2) In this section a “tax consultant” means —
   • (i) any person, who before the 10" day of May, 1953, x appeared before any assessing or other sales tax authorities in connection with any proceedings under the Punjab General Sales Tax Act, 1941 or the Punjab General Sales Tax Act, 1948, 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 Act of 1973 or this Act, for a minimum period of five years in one or more than one of the aforesaid capacities after a period of not less than two years has passed since the date of his retirement; or yi (iii) any person who has passed any accountancy examination recognised 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.
6. (3) No person, who has been dismissed from Government service, shall be qualified to represent any dealer under sub-section (1).
7. (4) If any practitioner or other person who represents an assessee, 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 dealer 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) Any person against whom any direction is made under this section may appeal to the Tribunal against such direction within sixty days of its communication to him. 53. (1) All particulars contained in any statement made, return furnished Returns etc. to be or accounts or documents produced in accordance with this Act, or in any record of confidential. evidence given in the course of any proceedings under this Act, other than i proceedings before a Criminal Court, shall, save as provided in sub-section (3), be treated as confidential, and notwithstanding anything contained in the Indian 118 HARYANA GOVT. GAZ. (EXTRA., MARCH 28, 2003 (CHTR. 7, 1925 SAKA) Evidence Act, 1872 (Act 1 of 1872), no court shall save as aforesaid, be entitled to require any officer of the State Government to produce before it any such statement, return, account, document or record or any part thereof or to give evidence before it in respect thereof.
8. (2) Save as provided in sub-section (3), if any officer of the State xe 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. 5
9. (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 this Act or 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. Bar of certain 54. (1) No assessment made and no order passed under this Act or the proceedings. rules made thereunder, by an appellate authority or a taxing authority shall be called in question in any civil court and, save as is provided in sections 33, 34, 35, 36, sub-section (5) of section 52 and sub-section (5) of section 56, no appeal or application shall lie against any such assessment or order.
10. (2) No injunction shall be granted by any court other than the High v Court of 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 thereunder. Chapter-XI Taxing authorities and Tribunal Appointment of 55. (1) The State Government may appoint a Commissioner for carrying Commissionerand out the purposes of this Act, and as many Additional Excise and Taxation Lait Commissioners, Joint Excise and Taxation Commissioners, Deputy Excise and Taxation Commissioners, Assistant Excise and Taxation Commissioners, Excise and Taxation Officers, Assistant Excise and Taxation Officers and such other officers to assist him as it thinks fit and may authorise the Commissioner to appoint as many Taxation Inspectors and other officials to assist him as it thinks fit. 4
11. (2) The Commissioner shall have jurisdiction over the whole of the State and shall exercise all the powers conferred and perform all the duties imposed on the Commissioner, by or under this Act; and other officers appointed under sub-section (1) shall exercise such powers as may be conferred, and perform such duties as may be required, by or under this Act in the area of jurisdiction as may, from time to time, be assigned to them. , HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 119 (CHTR. 7, 1925 SAKA) 56. (1) The State for the purpose of administration and collection of tax Tax may be divided into such ranges comprising of such districts as may be prescribed. administration. Each district may further be divided into circles. A range, district or circle shall be headed by such officers as may be prescribed.
12. (2) The State Government or the Commissioner may, from time to “Nine; issue such orders, instructions and directions to all such persons who are employed in the administration of this Act as the State Government or the Commissioner may deem fit for such administration and all such persons shall M observe and follow such orders, instructions and directions of the State Government and the Commissioner : Provided that no such orders, instructions or directions shall be issued so as to interfere with the discretion of any appellate authority in the exercise of its appellate functions.
13. (3) The Sate Government may, if it considers it necessary or expedient 50 to do, for the purpose of maintaining uniformity in the levy, assessment and collection of tax or for the removal of any doubt, suo motu or on an application made to it in the prescribed form and manner on payment of the prescribed fee by a dealer or a body of dealers, issue an order clarifying any point relating to levy, assessment and collection of tax and all persons employed in the administration of this Act except an appellate authority, and all dealers affected thereby shall observe and follow such order. | ; (4) Every order issued under sub-section (3) shall be publicised Te simultaneously by uploading on the website www.haryanatax.com under the head “VAT orders”. | (5) If any person feels aggrieved by an order publicized under sub-section (4), he may at any time prefer an appeal against such order to the Tribunal and for this purpose the order shall be deemed to be an order passed under this Act : Provided that where an appeal is preferred against such order to the Tribunal, it shall be heard and decided by the full-member Tribunal.
14. (6) The Tribunal may, after giving notice to the State Government, stay the operation of the order appealed before it under sub-section (5) and where a stay is granted, the appeal shall be heard and decided within a period of sixty days from the date of the stay order. > (7) Any tax leviable under this Act which is proved to have not been wy collected in whole or in part because of, any order issued by the State Government under sub-section (3) and publicised under sub-section (4) or, any order passed on appeal by the Tribunal or, any law declared by the High Court or the Supreme Court, which order or law is later reversed, shall not be payable. 3
15. (8) Interest leviable under this Act on any amount which has been refunded to an assessee as a result of, an order of the Tribunal or, an order passed 120 HARYANA GOVT. GAZ. (EXTRA.). MARCH 28, 2003 (CHTR. 7, 1925 SAKA) by or the law declared by the High Court or the Supreme Court, shall not be payable if such order or law is later reversed. Tribunal. 57. (1) The State Government may constitute a Tribunal to be called the Haryana Tax Tribunal consisting of three or more odd number of members including the Chairman as the State Government may appoint for the purpose of performing such functions and exercising such powers as may be assigned to, or conferred on, > the Tribunal by or under this Act.
16. (2) The functions of the Tribunal may be discharged by the members sitting in Benches of two or more members, as may be determined by the Chairman. «
17. (3) If the members of a Bench are divided over some matter, the decision shall be the decision of the majority, if there be a majority, but if the members are equally divided they shall state the point or points on which they differ, and the case shall be heard by the full-member Tribunal and such point or points shall be decided according to the decision of majority of the members of the Tribunal.
18. (4) The decision of the Tribunal shall be binding on all taxing and appellate authorities under this Act in a similar case. The decision of a higher Bench (constituted of more number of members) of the Tribunal shall be binding on a lower Bench but a Bench constituted of all members can by majority overrule any previous decision of the Tribunal on a point of law.
19. (5) The Headquarters of the Tribunal shall be at such place as the . State Government may, by notification, specify. y
20. (6) A person shall not be qualified for appointment as member of the Tribunal in the capacity of the Chairman unless he is or has been a judge of a High Court or an officer of the Indian Administrative Service in the rank of Financial Commissioner or has for at least three years been a member of the Tribunal.
21. (7) A person shall not be qualified for appointment as a member (other than the Chairman) of the Tribunal unless he is or has been —
    • (a) a District Judge; or
    • (b) an Additional Excise and Taxation Commissioner having worked 3 in that capacity or as an appellate authority or revising authority under this Act or the Act of 1973 for at least seven years; or
    • (c) an advocate, a chartered accountant or a State representative representing cases before a High Court or the Tribunal constituted under this Act or the Act of 1973 for at least ten years: h Provided that all members of the Tribunal shall not be appointed from single category.
22. (8) A member of the Tribunal other than the Chairman shall hold office for a term of three years from the date on which he enters upon his office or until he HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 121 (CHTR. 7, 1925 SAKA) attains the age of 65 years, whichever is later, and the Chairman shall hold office for a term of three years from the date on which he enters upon his office or until he attains the age if 68 year.. wh'chever is earlier. but no member shall continue in office after he attains the age ot 68 years.
23. (9) A member of the Tribunal shall not be removed from his office except on the ground of proved misbehaviour or incapacity after an inquiry made in which such member had been informed of the charges against him and given a reasonable opportunity of being heard in respect of the charges.
24. (10) A member of the Tribunal shall be ineligible —
    • (a) for further employment under the State Government, or under any local authority or under any corporation owned or controlled by the State Government; and
    • (b) to appear, act or plead before the Tribunal for at least five years after he demits office or completes his term.
25. (11) Subject to the provisions of the rules relating to re-employment of retired persons for the time being in force in the State, a retired person who is appointed as member of the Tribunal, shall be entitled to such salary and allowances and shall be governed by such other conditions of service, as may be prescribed.
26. (12) A member of the Tribunal may, at any time, by writing under his hand addressed to the State Government, resign his office, but his resignation shall take effect from the date on which it is accepted.
27. (13) A vacancy in the membership of the Tribunal shall be filled up by the State Government as soon as practicable.
28. (14) Subject to such conditions and limitations, as may be prescribed, the Tribunal shall have power to award costs, and the amount of such costs shall be recoverable from the person ordered to pay the same as arrears of land revenue.
29. (15) The Tribunal shall with the previous sanction of the State Government make regulations, consistent with the provisions of this Act and the rules made thereunder, for the purpose of regulating its procedure and the disposal of its business.
30. (16) All regulations made under sub -section (15) shall be published by the State Government in Official Gazette., 58. (1) All persons appointed under sub -section (1) of section 55 or judemnity. sub -section (1) of section 57 shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860 (45 of 1860).
31. (2) No suit, prosecution or other legal proceedings shall lie against any officer or servant of the State Government for anything which is in good faith done or intended to be done under this Act or the rules made thereunder. 122 HARYANA GOVI1 GAZ. (EXTRk.l, MARCH 28, 2003 (CHM. 7, 1925 SAKA) Chapter-XII Power to make rules, amend Schedules, and Repeal and saving Power to anttod 59. (1) Subject to the pi ovisions Of sub -section (21, the State Governmeru Schedules may. after giving a reasonable notice tit not less than ten days of its intention to do 50 by uploading the said notices on the website www.haryanatax.com under the head "Legal notices", add to, or omit, or otherwise amend, by notification in the Official Gazette, any or all the Schedules and the Schedules shall he deemed to be amended accordingly.
32. (2) An amendment to a Schedule shall take effect from the first day of the month following the publication of the notification in the Official Gazette. unless otherwise specified in the notification. Power to make 60. (1) The State Government may, subject to the provisions of rules. sub -section (3) and subject to the condition of previous publication by uploading on the website www.haryanatax.com under the head "Legal notices", make rule by notification in the Official Gazette for carrying out the purposes of this Act and may give them prospective or retrospective effect: Provided that the condition of previous publication shall not be applicable when the rules are made for the first time under this Act.
33. (2) In particular and without prejudice to the generality of the foregoing power. such rules may provide for all or any of the matters which under any provision of this Act are required to be prescribed or to be provided for by the rules.
34. (3) After the rules have, for the first time, been made under this Act, an amendment in the rules shall take effect from the first day of the month following the publication of the notification in the Official Gazette, unless otherwise specified in the notification.
35. (4) 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 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 rules should be either modified or annulled, the rule 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 rule. Repeal and 61. (1) The Haryana General Sales Tax Act. 1973 (20 of 1973), is hereby saving repealed:
36. (2) Notwithstanding anything contained in sub -section (1), —
    • (a) any application, appeal, revision or other proceedings made or preferred to any authority under the said Act, and pending at the commencement of this Act, shall, after such commencement, be HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 123 (CHTR. 7, 1925 SAKA) transferred to and disposed of by the officer or authority who ,voufd have had jurisdiction to entertain such application, appeal, revision or other proceedings under this Act as if it had been in force on the date on which such application, appeal, revision or other proceedings was made or preferred;
    • (b) any security in the form of cash deposit, bank guarantee, personal bond, surety bond or in any other form furnished on any day before the commencement of this Act for the payment of any tax + or other dues under the said Act, shall remain in force and may be enforced after the commencement of this Act for the payment of any tax or other dues under this Act and for this purpose this Act shall be deemed to have come into force on the day such security was furnished;
    • (c) declaration in form S.T.38 in force under the said Act and the rules made thereunder shall remain in force after the appointed day and shall be used mutatis mutandis for the purpose for which it was being used before the appointed day until the State Government directs, by notification, the discontinuance of its use after such date as may be specified in the notification;
    • (d) the provisions of section 13B and section 25A of the said Act and the rules (hereinafter referred to as the ‘existing rules'), framed thereunder relating to tax concessions to industrial units shall remain in force subject to the thilowing exceptions, restrictions and conditions, namely:—
      • (i) an industrial unit availing the benefit of exemption from payment of tax may, in the prescribed manner, change over to deferment of payment of tax for the remaining period and the remaining extent of benefit or for such period and such extent of benefit as may be prescribed but where an industrial unit does not choose to do so, exemption to it from payment of tax shall cease to take effect on and from the appointed day and further,-
      • (I) it shall be liable to maintain Production at a level so that its annual turnover does not fall short of the average annual turnover during the period of exemption; and
      • (II) it shall not export out of State any goods produced by it, for a period of next five years or such shorter period for which it has availed of exemption from payment of tax and if it fails to do so, it shall be liable to pay to the State Government. in the prescribed manner the amount of tax in respect of which it has availed of exemption from payment after reducing therefrom the tax paid by it before such failure; 124 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 (CHTR. 7, 1925 SAKA)
      • (ii) an industrial unit availing the benefit of capital subsidy may, in the prescribed manner, change over to deferment of payment of tax tbr the remaining period and the remaining extent of benefit but where an industrial unit does not choose to do so. the benefit of capital subsidy to it shall cease to take effect on and from the appointed day:
      • (iii) an industrial unit availing the benefit of deferment of payment of tax, whether by change over under the foregoing provisions or otherwise, may, in lieu of making payment of the deferred tax after five years, pay half of the amount of the deferred tax upfront along with the retums and on making payment in this manner, the tax due according to the returns shall be deemed to have been paid in full; and
      • (iv) the tax deferred in every other case shall be converted into interest free loan in the manner prescribed. Explanation.— For the purpose of this clause. "tax" includes the tax under the Act of 1973 and the Central Act. Construction of 62. Any reference in any provision of the law contained in the repealed Act referencesinthe to an officer, authority or Tribunal, shall for the purpose of carrying into effect the repealed Actto provisions contained in section 61, be construed as a reference -to the corresponding officers and ~ N . ie N . N dos. officer, authority or Tribunal and if any question arises as to who such corresponding officer, authority or Tribunal is, the decision of the State Government thereon shall be final. Removalof 63. If any difficulty arises in giving effect to the provisions of section 61 of difficulties. this Act, the State Government may by order. published in the Official Gazette, make such provision or give such direction as appears it to be necessary for removing the difficulty. HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 125 (CHTR. 7, 1925 SAKA) Schedule A [See sub-clause (i) of clause (a) of sub-section (1) of section 7]. ~ No. tax Ta 5 L+ Gold, silver, other precious metals, x precious stones 1% 2. Articles including jewellery made of Fl gold, silver, other precious metals, precious stones 1% 3. Aviation Turbine Fuel, Petrol, Gasohol 20% 4. High Speed Diesel, Super Light Diesel Oil, Light Diesel Oil 12% 5. Liquor as defined in Punjab Excise Act, 1914 (61 of 1914) 3 20% Y 126 HARYANA GOVT. GAZ. (EXTRA., MARCH 28, 2003 (CHTR. 7, 1925 SAKA) EE LC Ena EE [See clause (p) of sub-section (1) of section 2]. Is Fresh fruits and vegetables. ob 2 Betel leaves. EH Sugarcane. 4. Fresh milk, pasteurised milk, curd and buttermilk. 2 5: Fresh meat, fish, meat on hoof, poultry and eggs. . 6. Livestock. is Plants and saplings. 8. ‘Water except when sold in sealed containers. . 9; Common salt except when sold in retail packs under brand name. 10. Cereals other than wheat, paddy, rice and barley. 11. Flours of exempted cereals. 12. Natural flowers. b 13. Manually operated or animal drawn agricultural implements. 14. Hand carts and animal drawn vehicles. 3 15. Organic manure. 16. Fodder, that is to say, grass, straw (except paddy straw) and hay. v 17. Aids for handicapped persons. 18. Books and periodicals. 19. Writing slate (made of stone) and slate pencils. 20. Earthen pots but not including crockery. 21. Beehives, honey supers, hive tool, smoker, veil and helmet, feeder. 22. Spinning wheel. 23. Hand spun yarn and handloom fabrics. 24. National flag and Gandhi topi. 25. Handmade musical instruments. 1 26. Electric energy or other form of power. 27. Human blood including human blood plasma. 28. Semen. 29. Contraceptives. 30. Glass bangles, bindi and sindur. 31. Liquor except when sold by an L-4/L-5 or L-12C licensee. / HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 127 (CHTR. 7, 1925 SAKA) Schedule C [See sub-clause (iii) of clause (a) of sub-section (1) of section 7]. 1. Agricultural implements except manually operated or animal drawn.
        • • 2. Agricultural tractors and trailers, harvester combines. 3. Sprinkler irrigation and drip irrigation systems and components, parts and accessories thereof. 3 4. Mono-block or submersible pump sets of the type generally used for ‘ agricultural purposes of five horse power and above. 5. Seeds. 6. Fertilisers except organic manure. 7. Pesticides and weedicides for plants protection. 8. Bone meal, crushed bones, bone sinews and burnt bones. E 9. Cattle feed, poultry feed and aquatic feed and feed supplements, concentrates, and additives. E "10. Oil cakes and de-oiled cakes including de-oiled rice bran. 1 11. Husk and bran of all cereals and pulses, paddy husk and straw. 12. Ice. 13. Bread. 872 14. Common salt when sold in retail packs under a brand name. ; 15. Gur and shakkar. 16. Reori, gajjak, patasha, misri (candy or cooza), goli. makhana, marunda, murmura. 17. Wheat atta including maida and sooji, rice flour, gram flour, besan, barley ghat, barley flour and sattu, dalia of wheat or barley, guar, guar flour, guar giri, rajmah, lobia, rongi, sago (sabudana). i

¥ 18. Parched, roasted or puffed grain, parched gram and roasted groundnut

except when these goods sold in sealed containers. 19. Soya meal. 20. Vegetables sold in sealed containers and dried vegetables of the type required to be cooked before use. L 21. Meat including flesh of poultry and aquatic food, sold in a sealed : containers, of the type required to be cooked before use. 22. Milk powder, ultra high temperature (UHT) milk. Eg 23. Vegetable oils, whether edible or non-edible. 24. Vanaspati ghee. i 25. Spices and condiments, whether whole, powdered or mixed. { 26. Betel nut. :

128 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 (CHTR. 7, 1925 SAKA)

27. Household aluminium utensils.

28. Firewood, saw dust, charcoal and fuel briquettes and cakes made from biomass.

29. Safety matches.

30. Biddi leaves. a

31. Cotton waste.

32. Rawsilk.

33. Raw wool and wool tops. P

34. Fibres and fibre waste.

35. All types of yarn (except cotton yarn), knitting wool, yarn waste and threads.

36. Readymade garments and hosiery.

37. Sports goods excluding apparels and footwear.

38. Plastic footwear.

39. Umbrella except garden umbrella.

40. Computer software, hardware and computer peripherals.

41. IT products as notified by Government of India.

42. Telecommunication equipment including telecom cables.

43. Ferro alloys. E

44. Non-ferrous metals, alloys and extrusions thereof.

45. Incorporeal or intangible goods.

46. Herb, bark, dry plant, dry root and dry flowers, commonly known as jari-buti but not including ayurvedic preparations sold in sealed Y containers.

47. Aggarbatti and dhoopbatti.

48. Newar.

Note — Entries in this Schedule are subject to the general exception of exclusion of declared goods.

HARYANA GOVT. GAZ. (EXTRA.), MARCH 28. 2003 129 (CHTR. 7, 1925 SAKA) Schedule D ISee clause (a) of sub -section (2) of section 7]. Settill ~~ Description of goods Ratec.it No. tax 1 2 3 I. Aviation Turbine Fuel 20% 2. Petrol, Gasohol 12% 3. High Speed Diesel, Super Light Diesel Oil, Light Diesel Oil 12% 4. Paddy 4%

130 HARYANA GOVT. CiAZ. (EXTRA... MARCH 28. 2003 (CHTR. 7, 1925 SAKA) Schedule [See sub -section (I of section s).

Serial Description of goods ~~ Circumstances in which input tax shall No. be nil

1 2 3

1. Petroleum based fuels Except when resold.

and natural gas

2. Capital goods (i) When intended to be used mainly in the manufacture of exempted goods or in the telecommunications network or mining or the generation and distribution of electric energy or other form of power; or

1. (ii) When forming part of gross block on the date of cancellation of the registration certificate. 3. Paddy (i) When sold in the course of the export of the goods out of the territory of India; or
2. (ii) When used in the manufacture of rice which is sold in the course of the export of the goods out of the territory of India. 4. Rice When sold in the course of the export of the goods out of the territory of India. 5. All goods except (I) When used in the telecommunications those mentioned at network, in mining, or in the generation Serial Nos. Iand 2 and distribution of electricity or other form of power; [fit When exported out of State or disposed of otherwise than by sale;
3. (iii) When used in the manufacture or packing of exempted goods except when such goods are sold in the course of export of goods out of the territory of India; HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 131 (CIITR. 7. 1925 SAKA)
4. (iv) When used in the manufacture or packing of taxable goods which are exported out of State or disposed of otherwise than by sale;
5. (v) When left in stock, whether in the form purchased or in manufactured or processed form, on the date of cancellation of the registration certificate. Note 1— In this Schedule the expression "on the date of cancellation of the registration certificate” means on the date of effect of the cancellation of the registration certificate. Note 2— In respect of entries against Serial Nos.3 and 4, paddy and the rice manufactured therefrom shall be treated as a single commodity for the purposes of sub -section (3) of section 5 of the Central Act. 132 HARYANA GOVT. GAL (EXTRA), MARCH 28, 2003 (CHTR. 7, 1925 SAKA) Schedule F [See first proviso to sub-section (3) of section 31. 1. Paddy HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 133 (CHTR. 7, 1925 SAKA) 3 Schedule G
   • • [See sub-section (1) of section 45]. Serial Description of Rate of tax and the Stage of levy and the No. goods base of ievy circumstances under which iax levied 1 2 3 4 » 1; Lottery ticket of Twenty percent of First sale by a dealer face value mere the face value of the Kahle to pay tax nnder than seven rupees lottery ticket this Act. R. S. MADAN, Secretary to Goverment, Haryana, Legislative Department. t Rsgd. No. P13/01762003 Raglans Onuannunt (Saptftt EXTRAORDINARY Published by Authority ©Gob of Haryana 4xdtaro, 740417,1 91 4 -Tat 2003 (13 aillsfid, 1925 Tre) iluoSt gllftrz 0+44) 14114zid WEHI 46114ad

GWAWIT tifdef ARAztvi, 20)3 215-285

(2003 w 41411441 14V-1113) VILL 316eT T TEITd 167-111 ImatiDr %TR TF 1 nfttrfiRrt,3 =Arm war uftautrg Tet Price e Rs. 5.00 (txxviii)

HARYANA GOVT GAZ. (EXTRA.), JULY 4, 2003 215 (ASAR. 13. 1925 SAKA) WIT siltomf fivrn/ fharzt#1177 3IRRO41 irdiicn 4 014,2003 itGEIT ADO 7/2003. —ft 1 © jtft cee, 2003,%T i fd

f t394T4eptitoi -ovtidg4 ef 27 17, 2003, 0 ttnpfii ~~ 34fF urfr

waPm VT vim( 21g ui4im1iTrdzPIT 3TiekzIll, 1969 (1969 VT 17), 10 ETRT

• • Brad (T) * .icrzf affird44i WI ft41 %am 4 witiforO 176 utlqiit :- 2003 T8T *MIT 6 sntipiafVf4ffiff*Tfidllavv, 2003

g- anf 4ITTF ft*zrziT WEIR W? *37XPT

titrfuf 3a Olp ru,$*itl triair of TMA ucrim 6)(4 *q AfrfiErii

ATIW41UuiNG 'gteridJ4 4 re dirairve r fazuliiDscf gm 14-ricAci-wEr4

4441™ Jitm NUM | TERRZE 1. (1)trF etailuif 1ff.acf di141A1+4 2003, W61 "ill 6ARIT ets71

1. (2) 4GMRTIIR i4tpt 6Pii; uff i'Mr 4 *1 faftipt
2. (3) as-fkrru ft4 Ful “4r 2. (I) T31 ftzfiq 0, W4 rite 34141 3ediff 7 - tiftwen71

(43)™973 1di1 448" alftairzi t, g9417TLINIO4%MT alfilfdtPr,

1973 (1973*1 d4R41 44,4 20) ;

tep "afiR ctiric* aftrm t, i318f*si ami Treat-A

iw TATf1 #z ox4 5t ir 33 0,.-34t4ixf (1) *Z7174 (*)

3147 ZZ (El) zraar 3TEMifdpci itzu azu 3Thkddt

ii 311tichour tv Trft ¢ @) "Awl ft- " #iftii L ditlei, 2003, TSR 7, ardMIT

igTTSP Tizhrg, ol 3IRr mr11@7 OVA fti altVid

1. (7) "Ltil'af TRZWre" 34ftu74 t, of4 em tik 3STTIOW crit zir

gm 41 H#A3MEM311F RTW tixcoti -g1VITITRIV Ft cdaci ;

216 HARYANA GOVT. GAL (EXTRA.), JULY 4, 2003 (ASAR. 13, 1925 SAKA)

1. (4) "gq. Not" Tifil 3AM site 441 TOTSNIT7

CATA1( 4iy1rel41ff u RIR4 TA4tit anulR

frd446T, REY ifTrurg thiE41 Er TN 4)44 t vz Hclif MOE 41-Tei33R git TZRATOP. Jotst at t 014 tH44T 41 edt t flet ; gr?

1. (ii) cmitthr, Wit 4 fefidul Err 5i44G8 Err mitt 3Triftt fr rz 1iq ErtafRp rr keiumd 7

wrq.47,-- frqw TTTH&G, 41 it T felM;

(111 cptridF" 30-pd 411 qidlief wil FTrm tcd,lcac 47 45 ZNVei fcsRmr mm JEr Ror AziTenr TT mft90,

3NIN 1ii‘344-4-), Wh "11 4)4 ;

"3TH, Mmfcattr If rmt, a4 N4titt, 7c tt x4 4410

it7 01-3rdfirw3ier 2 afr qftrgd faq

Vira zuzim Hprizi ;

afeazrq" 30IVET %NI R adifk40, 1956

(1956 3TsAPtifi 74) ;

"0f441" ANN t, Uirt tOr alfOr Wi4 f{47 3Tugr RR R1f f m7Hf «;

(© "Tf itigy" 3011z7t. =<14Z11 14 17

10,114117 FIEZA WA" AFKT RHEIN

1. (d) "11s fof4" * , HIV et 31IUNTQ) 4IiTY wid afidR ©) 2/r tritmi-te, iR rf-titr fr inrm czarr frr 3 1&fsi74MN it OITIF PUAx zirapzwr. Tme wur te 3T:fidr

Netz ctrCd(t, fR ncb$314 Zz ICF114ifvilfiaWcf, #10

sfrazeito. pg tJftru WHR RiLT

A 0,mO4To1:4 OT 4414T, Otr)q, iftc#ati. WhY;i,

ABW 8241134747 iti. ba t0T rfi. RAIA Rd

%ba. ;RR/ zn {7dpur oRsfi zf#541 Th

aizio TIT Riar05t.n7 fAZItcf 4)7-11t TRraui* f4-wz A Frid 4r

HARYANA GOVT. GAZ (EXTRA.), JULY 4, 2003 217 (ASAR, 13, 1925 SAKA)

01,ittt04ad cOp611( MT Tf 714TH 3R7 t

dP 1YR Tw *al. 4 MtttMTT iaicreia osoilz* 4°EI N44 irtg t r seTHUsUY 7m ZTieM

TTrttek wot, "47 ota tu4 TTW

14177 MAF TOr71%711THT14614%AKWratamad 11R1774T Wt TizT- T=Ti, wr 71zerar *rt gy TdT, cictina *pair. 11, cia.cqg ss Aztrgl t tb14 TIZTiit TOTKE/TT 04km 1114 HTC A ALA re7 *R cid41 ocairM7?err t. alciEwitt ; <Ok, MeN1-13Ef;T,0, gmT mF etdicisicrAz11 ~~ 3R

arftwol ft TS' rdrtitt 9Til iMril zifiq wit 76- zt

dF t-ATirwird 14 tcNascrtZTP-T4T Te. STiTMeMW44r3T-T Mt Wird4 ~~ cormi "i1*,c24 4'rt;

1. (it) cf icMRup Afr am 7a vik

Thiitq t %t1 iiiacw. tr NificA41 dre TW T

t-TATdforciTOAT aEr* wr B3TO1t

Tit TITR. eTfirtA7,r tmomee TW47 Witt 71 3Fumiji «7

foolNe wrt gor 3dr, mer? ErWilsewt TrzZTn*Ent-Todt -16REmrfrdr3TETH

+t Wit sry ar-foiz ATE at 41 Teallddd 3h TratkE7 gird, TAgonegETa k4T fAdT-11 Mirwart FET fisu

1. (z) "4RcT4lercpT areiO4ff, [TT 1:140MATETATTIOMMA erie 2 r).4f iTETTt on 7:1 Otrizzr t, rw fkft. Aw ~~ T410-*ar pT4 Tetrat mer, cwiticz wain ZIT 3AcmuiMIT tit tt VW ; (1)"v2-70 afRul4 t, 3701 ur4 faf411 ;

(4)-Trmi 0 'yip fkuir. aRrgzrt 24514) Wit %f4 sraxt wise

218 HARYANA GOVT. GAZ (EXTRA.), JULY 4,200:4 (ASAR. 13,1925 SAKA) + uv RUT Wif t Fl MLIVISY adichd Till Ot, tit). At1 1 1t 14*4-4ii71el k 31d i6#7, falta zficug f cfdwi wd ftr#Frm raiffiut m4 *. crmir, mF gifd fr WM AM ee. Tif EXT orgrz io¥3 EW; fads 1141, if Tat, tiittjt 7T| WALINF 4t winra *Th iilef @ -Tow t, 47 a ruF=2P41 ftw rR w zr ape WitA, F Fr am # ich wont mm 4401 cmeiq t 7tRag' zit rewir {447 ZTED tpr* ftt *f' qitetat o77 “ra 41614 WB floveric, vied, 4foi, 8cfi i 461 71 3IRIMAVIftd sng strata 17m tri tis;

wrt 3fiqit IT ftikaRTHTZTT 440 317t417*1“14wga Tar W7PAIf tititwir*atRAT flder7Tig't 81;

1. (1) 36)71i1ci sitc4461i mm *clt

naa, artcriti, AratrfhiM flet 7 t

1742(4 31F444TnfAF it6) In RAW ti MTRW1lva *fti atarlit otFRl 44m 7rd/idV Titin iTrum zOtt 44 f*t HirRE tri 8)0 FIT “44 941 wal <0 fiftd wrg,froE airad A, .0#1 RoR 1%ta tit A, icf TcT Ettti

afrgrdtgil tTgr itiper fit ofC lickd 3rd44

4 nftra i Naz Z™M Wa A ;mita f*41 Trzn item 411T1t 4. toritm tm seskdd A#Bre fif4tc)

HARYANA GOVT. GAL (EXTRA.), JULY 4, 2003 219 (ASAR. 13,1925 SAKA) oriE044, ORIiril N144 ft A al't fgte.)* fenici TdldsW1 x 311E4 100+ Bd15ful 14 tril w3lrerl 220% i r Wi 10 (TAM) t, 20 #17

(*) "qi%T7#4*dllcliet" 3Thsig t i IWx%I1,

cl1%IV(ZITalPf zr d1 14rd t flicAel 4 kik Tra war 31441 We.Trm THT 1 yf 3

'W:ce fkm I

1. (4) “qf'4dtiur sicAgRI t, fditm qtDil iol: Tra*zoildd 4 4Puittdd; u7.7 iairtuf. rAti4 7U7314r41rf 707: 7057 g ;

Quit/—Trw to gel* tmvur Nilvi 41PriCAro Trra * FOMID * g

(*) "F4A\A"* sirtisiidt, TKO q). 3117, swri, qed. utvi-r gm Err %fft zr r Nat grfr aftr ger TriFi g

*14 46 it* lira *7%54 zri Taff « fifkrrive ra-Errarcor m4 Hua NT7am "am 41=WIit 31rr+ gra *1 litrgrZ, aatiit ;

1. (Ti) *TelTq "W"Ft zw grft airrt Amu t
   • (iv) Zif* Witd)14d14 ZIT Vil1511 i te: fR v) l4pat pr. tirr 0)4) ler WM;
2. (eb) "leo" 0 aftrzr t, 47r alftifkmi aTEN W-11V #744 471 fied ; MO) "ffil'nfi" 4 3TfinTRI t 30 30 Riti*GH, 31 f? fmiiR zt 31 erk zfrt. 117 474 ksica ;

(170 "O1yff" dtikarif Tfr alitINIT*31419" rirAt*d;

220 HARYANA GOVT. G.AZ. (EXTRA.), JULY 4, 2003 (ASAR. 13, 1925 SAKA)

(TE AU 8&uylir%N41- al)14)4t, 43d afftifft8 *

31 ptiTur A Zi y mTrogort

“%»zr"*%ftrun nra cfQ tzr*. zrr*rérotRr zfi 014 Iscrrv zr

cra] T3IN TTHIFT 3F4 IFI7M gaztK4

Eq Tv 4ArctW q ar-vror; uerr pr 14*-Irclaki Viftw

t:-

i) f 04 i@cr 3Twikf 30 4R4zfr0 4, Mit TTIW ZTE 14743421011 9 ;

() T7TWzIiZIT ftwil Trird -"t ft* wurrdt ~~ 4rF let ;

1. (iv) 310461A Trard Trr ifozre«9’ Cntbz4 tft7 (zn fziAitttzrer f4qttri ffef)ttiftrrig eirzirn f&R-31i v, TdrikNut ; () 1, 3Trmiird izrérd zr amr TAFF4% vRttba. * Thii

atirrftru Ard irr ad fi ti414 f qO4temlq) flortr

4rF daTrift ;

1 tt ‘FaVERNIT t for @W411 mAt 3r-z et,

zir mtttrzi Nittimeri M Ertd1) itittft*wr 4 zrr wet

fa)il 144 wer 4 zn f*AizL ttf. 4, AL aliff, JE ttr 31 Ukot, 944, 3tTkeld tics 2m TRI srelcire fifatm TAT t,

T34 1P1. fititt 2tt Tqffi 11wast Zi efr NI(T

fkear if iZiticer tAr 3144 1zri B4cer t ii tog TI 15111441 Tre MT TT RE411t arrio" ANTa

1. (44) tleG (247) Wd-aud_ zmi #I411Mrfa)1% from * iteist

"rx t-0e ailui t, 74 A474 tirAgi fprtio

. qua 4 (wit 46 4rm wer Eff 31-1Wief 1) Trgriat

1. (zrz) "rdgu4 .41.id" A atillrnr t, Nigri- Ardr-4 wé 4 arcrii &TAR 14,4 zr terrurR * £40,0 * Arm IR T.411)er far Erzw, 4) trit49 * Agri ar TrrtrtA TRF iirgFeT grit ATI Tit ftill Wrd 74rttl eft Tr% Trrftra- HARYANA GOVT. GAL (EXTRA.), JULY 4, 2003 221 (MAR. 13, 1925 SAKA)

WA me* fdsb4 fA7 14Atoet * Wit wart *

474 ‘alt, Mil "Mr i arai ri4i711.1 "titett utiyit; ceigsgf. — f tft tictia AWNI 4 tiPif ti TF (T-44 un

ITT #7134 T t) ti4difif TfRrozi # dmixul, itsbEr To A

aftr7*, tfit vet, itA 0** #ftar A.4144 * fe7 9[41 zzrf r In 4 -c4m9+71£3i. 1T , Aqisd Vdc 51% al#4 wir 4111'Atam if 0 vet* i T to qTt mr 31m #41 sr*R tAi. 17021

• • 411, 761 fazti Ve-i, 117 304-1 cif trf MO MUM 4 iTcAti

Vit4T 77 t# 71R #iP-Of sii.ciRd oxA ifcli4ld

\jti4 1i4ird t fan 3Tet3Tmz74, 745 qrt TAL WS ER ittit Wi1' 4 141)41 * 111M VOT. ufrT wet tiant ftift fer- wer etm1.0%f *mt 1i41444-T *orila 1ilct 5)at;

1. (ii) zrau (444) vier z418. * rd RiurgeNI*grtA, "M4 O14Ari.* wtd 4TA Titi I", MR aro 174t*4* Tid.

*aTe* rum 704 71141 SiT1fif45eCB314Fria ffAi tri

07¢0r T ard* #40td*, WOO grstc 4 WTINTT Wi 16'TF .t/1-114%er 3t t Tow 2) zwrz Trdt0zT Trftr za A4)4 Warefr 1,101 * 0 “vri “pi q#l Trt {Or 7rr 7H* *A arAl014 Trfrr

vrrfire*, '04 X41 TIPfttri Wi'ft cgai Trar* 7r4t*

Trd'm Tri 31 1tzi 379M 7gr fI;TM t ZeffI71AT 4rft17 tl 3t1 340)%(f vrtr * 7 ei Trt

aTlrcird t, 40 zitrfk40 zat arwit Oar we* fedaiz itdt f0i, Nircrrd1, zit

IFit 014 Ak ‘art 47 e)irr ;

('s) "Trmi* afftluzit, P4tul vv

"TH 111147K" Biftgriti ttrdeliulf tiict)1/ (114 "tbi" A 31fitrizz! t, 30f4441 31mm igrgict WR’;

222 HARYANA GOVT. GAZ. (EXTRA), JULY 4, 2003 (ASAR. 13, 1925 SARA) Ord) ibsto" aft ire EfTft 28 Th wsLiti f (2; t rt 3.FIIR. %At afAct (licl 14t gift, 44.14 fIWT '45 fkift IT 7: firb74-7Tto*, fd04*fa7 4ra * 4144ior TIT dfitgriur® wi.14,'3 41 t fy 714 faq fia uttr ¢ Eur a Tstma t ariRiR Pltvi TTerlgh' i it;

1. (44) "cirok)al Trra— 3iftrrzi t, ;FR v1 Hre vixzrdre t
   • (zra) -4Kit)tr ar t" 1iiii t, Tribd 394f 4FTTETl (Til 1460tt TT :314 4,dlitzit crwd 441t; rU'MT 3 i61 W 14 (3) taitit7 "TT R41?49TRU war
   • (ur) “crrotimer, uacp141" 41%4141, z4r3ta'Atiq*le-i).t.6 0 mtilf ti ov). Zkiki 55 41" 3qt1111 (1) t £,Th9 fa5711 Mit 4 2

ariroft tioepp aird-741w2Trerma® 3iitW4t 4441 11

Tal ante wid 11UL 41 0141 arr *1:4 R4Tuur trritiveft ite siol)v{ vritrwr xera

1. (zra) t9 iirau A of; 2) 3RRU1q Zit TITR TzT itArt Trzu trer*ra

1404 FR& wet xsm, 4#1 P4tZi

atm 163roazil 4 Tu*ri 42144a.if4TR

. 041 qlde 3i2.0PZt i311 1*44 ditik BHdrif 4)414TvE

1441 If VPI TR :

1. (1) i alc161.8" 3HitiRr 0 4 Mrtpa WAM ‘2if $14)14tw ciad141 f fr* 11.0 4 Ast Pcpeci mr iti aTiTztth gre Elm g az Mrrj, ret t ; tem ilf44r 4 ViRieflL Ttrr -104 31Tfteka TraTh 131qf vivyari 17rdwa, ti4)%4-1, tft. trftadq, fed. 4uf, utitrox.f, WA4TL. 11 GI41, ftfetl, 1717 41044cf ir 0.41.44,1*4q71111;cr 0 01 * fer q4 4vO( ;
   • (to) "ail" # 301% t fark
2. (2) Tftaifiratar ZIT 041 49rq 77, Nitrq 3TratFaira VR.e

aftezrWzrl Tetamf d-4 6R qiulf xi,r4 41n FM" tnin zfitrk44 4t nrér 2

EITTI 3. Efrif 4 Mil (417T 5 444T ENT 6 WIWI tquss Lr

(1898 MT ttwrd ,iiRi*.ef 1), .141 41 gt, 4it; t

HARYANA GOVT. GAZ. (EXTRA.), JULY 4, 2003 223 (ASAR. 13, 1925 SAKA) ml WR'VTSITTUTIRIitisuf 3. (1):+ T ourlrft, 7F alftftrfi Tef th 1973 37417 PIT

xsof kV 3TRIctici6141fti rticPci 37444. Pict 119.

101114 i4, 1973 talfiedZPill Zreri tiP dincf ssMcil ThIT azliii t IMV Lf Lig r(4)t riiirt Nat A mir A, c.ei A\3ft gpa Tift Tra f44 Ti Ticiii*fR 414

1. (2) varwCAgF411"*a ()ywziler a txt nror2 46d 2rdMPTe miTateeT zitdd foRftolf A ‘Tie*jdJj simi

3if itttSe.wiTizf TIM 15pm: 3116T vitif ¢, (4) “1961t41 3Tlareitff,

n RIiTF4 till( 4 4 aPicf itff « # mT t 7W14 wir zi7r iif ilra faoii trz 7 dri A4rtft Trreit PR apmitzflt vr A? 4cirp 147 at Wirt czigt +11 <14t 1 2 3 4

1. ‘cZlgth. "st KRI ft7 tfer t af si2rdqrz

zee 036111 ar NR tiirrirzf fdsod zir iT TZ tuxerif tl t f)trid zn+fef TRIM flizamos 14,4 ALF vt fio mTg4 “ltt

2. cedq$0! TTW crqTFTF ft4A t TezFitT?

dwarf (. cif t #77 xivel 4TF Mer iit 3. czicUks 04 W? Wai ar

ay<ditt TzTT tT 77 rT WRIO fakf ilvtt It tit TITF

farAFACHTF wigr fkzr% cfriot1 tt TR fr ti a. aztigt #1... 3116Tcpio. ArAqi, ft9. Tr wooor tioti 1914 (1911 We 1) * 31117 upd WAt qtt ~~ wi-Op g drt41ziteRT Inffr7améi: Zr tr welE Tarr TINTY, t

224 FIARYANA GOVT. GAZ, (EXTRA.), JULY 4, 2003 (ASAR. 13, 1925 SAKA) 1 2 3 4 areft fteet 7ir ar-zr ~~ 4rF qrfdN fiva ulR . Trda617 artrif

5. 14iir td 4liipt c.44ellT c* Vit rd4 airTrrt Itn

3Mt fIPr diichr *Mei' 3TT4 ft#1

RTl/mmi 4 1d111 248132 fdRd rick z tWdETE Oil, 94f uit, twa. HAWTria* titAciBK 411c11t fulut--vut .74 aro+ir %p 7W* 4 4fifrff v it.

m7 irrnfr Tcf) .ticisom tk-1 ~~ Wfrit 4F IS\Wi451" 4Ter eur tr,

pit; 51,111

1. (3) vit. (1) ar.reri :itrairc (2) jo TirtA4 TT r,riff *It q4U%, tiRroAq't f4git *71-r .O1ariier4ra Trrat PT Ntlitzrq* SEQ \t4) Agn4 IR 47)4 Tv 3Tigicf ai4c7 ISTRIR ffe feErr 4.fr t 174 trititedzh*, fiid4 Tfr zrrtdrzt ariit444 ivr Ar uff cr

ategr %it RRIA.I tr7 *tt naicill tr4 9ef t eff *ryg

f)?licrt cii t afiLit1141 artcsi oxar t 4'4 \ScltiRT (4) * zttiTAlt anti (6d sd) tf *R Tram t ft ATztzim

tgr *IR (79* ftraf7 arllct # T

fre-re. 4rTti Trgr Itra fedir 41'074 Year wrt Tei ff* n7 1Mér? UTTerd If £41 :

MIT 3Tiird7 wir 4 334ztr1 at Ter: titra zqJd6Q114 arTrrita Trr V1 4Nalt

1. (4) 314LIFC(1), MP (3) * 310t9.34a ft EITil 7 *Wm til 437.$1 MI

1zft WiEI7r zmg4 WI fiGTAT *41c141t 0,i1

HARYANA GOVT.GAL (EXTRA), JULY 4, 2003 225 (ASAR. 13, 1925 SAKA)

1. (5) Aft ‘iLitalf (4) "31117 HT77 8°Z1:147"11*311NUf areiTtti WATT # ff g qi11+T 3M7, 1141rb0140 * 7 s1411; ME If ite* *7, ti, Act . f*717*7* 3ach t, IA, EMT 20* \igretQd't* 111fu # mites crm QA@[ Affaglr AMMA zri tii +4411Q614a; 9 EMT 8 & *squxi() feats S1Eftff fAztvr t #717571 Trak 2fit + _hr*7--law Imo pt TOR Zritrryi (4) * *7 Ai JING TITT 14Reiitich 7ift Iff(17-'4)T4 et 1 YM 6fur— Wa CiLitiper (4)* Wm*7 yom zh#d 41:RUM tituif 61411 “7. 11411411PPI lid 1. 100 wiril wertr 50 Viz 2. 100704 150 VI:1# 50 fri 3. 100 7544 (—)50 14 150 fit 77
2. (6) wel* uddB4# W7-iTrai TA vedi x4 4Rft Tg £*019- Croichit it 14 siracp ck M .3tiqg 71,00

diR4 AIT |

1. (7) Ace) zErggit, f)ledcr)17 Trdri*T giRrd, xilit1141 (6) * ‘smisiO*

AMNMIfT4 7iIrt, UETTM(2) ¢ “14441 317Tfal # tJ57 IFail 4Tzit

oTrr

4 IF rum trzi *) Dil fa'svg 7114 (Pm FTTort le 1 RB) 7Fi Orr Zr 3F4, #F7T7 x%IMt4'111 TR 41Zid* 41° TM

Trwi girei Amid * iliciPitd f*trr : ORM

1. (M) i8itfur Moo zit TE414 -crkirai* iidi 1TqIZv4 Itit4 of itzti ‘gicrt t 5. WI WIt fAtiffd4/ WM AT t — fn

CY) \Jvd4 gic ira * infitrzrr A114 griT © Trrg*wg trr

ftwzroftrxt;

126 HARYANA GOVT. GAZ,. (EXTRA.), JULY 4, 2003 (ASAR. 13, 1925 SAICA)

1. (74) Pift4Litef rr f61011Wift 32v! Vift t,

3fl gre VNIIA Tit ZfAPT IrreR t1Trt zr trzr

¢)NaR tert, TV6lefyoix RME40 #1 44 ft-BO c91crm Trt 2ft 7r;um 26 1:7 7#dq Te AT TRaltrri t 3ff gNi ugliad irae t %tit AMZ aRl fag viomrr*oredh6 t;

1. (TH) £*z4r gre Ora *T 4,V *ETlr Asp, v-zr arRgegr 6)4*4TNurZT(, di-ciaaig) tgif I'7RK4 TRV

RydAkq ¥ma atzmaBr#cdl FrR* fAzria qic44140,

R-TwdmTr414 r t; (TM 3Ti TTyifkd w Tf404, We( fk.tg ar “4itVCITIZTt;

A ft graTwit% Tiki ap * BEritbl 4Ta 41LE

cripof

(15 * kidTar fragimstVAT WE; TIT 'C413041+ 1-67 vigil’

TrAt* to IFTURf tTM*; i 37s oiorN tiftot Tul #11 2TH Wu WiTtIT ar 3véi rw t4 ucnativor CA4ur A, 0 izazo HL 01 ft Mil '44%104 NT4K fRIRm 41 31) ft wr aTfirfREpi Err *.t4 aE#S fryft 31s 11d arlazr tuttiiidd grol ~~ Tq TRRZTTT I Site S. (1) 3104171(2) *770411*340)9' TOV. 4313aktpii war -*1=7 “Uhifrer frt mrdgtr** | anzrdtaltrRul 41 ;11A4tr sticrer rq, — (*) Twt *4167 fdst4 *,ircitt*; rq) dK 4ma* ri*4*aiTerd 4 ;

HARYANA GOVT. GAZ,. (EXTRA.), JULY 4, 2003 227 (ASAR. 13,1925 SAKA)

(m 2rrg *arrzna file TRTA4 TnF ftwzr

afr4

(OWT vui-rau a7a7 mie Azrfu fAreflt-4 *rei itozr

alrchl ~~;

• • cs vr-r 416rTrm Nlcr 3MR4

4) Wegz fiTq TF * flEeff *arr0 A;

1. (16) 0,4 4 'aF-viqTTHF t Roo * aedd 41; M fateThTTf | fikvrwifffre*-Tt -Tara9*7 10-ifq, mrr fte7M1 c= wTTan 1041 wid; aftdif t wit *re *f gq 114&
   • (v) 44 Ad-tiff vra, fAftv iRt wq, *3Tsfrited zA<FTqiqtr Pv Tr7 Trra * 3ircki

dzu Thi im+3 Ze#37(3) aittti WRTENI Tg, 7zft ert4 Wi,

fttri | PtAiuf.--1. VC' # "WO" Aziftur4 t,--

1. (i) wazrz m), (To, (Er) Ns) ma Mt srzfr, NQ, lor*544 7d) *1=4'N0 tom z1¥4 51zm t

tqus zitrr (w) 87, frmi 4g z1441fdd

t Tel Zt 1447 alem, It Rea el, 0 ticbci 3p4d ~~ TTWrT ; den tfosl (54) tow i TIF etf it07 *TO ThT*Tr (1973

rftrfioi ~~ 31417 t 1 dcbT4'gler) ticoei 3TH4 #TIT

7c( ZAsiTrzut Jtam — 2, zifd f4,(114m ~~ *NIT4 314214fr WEISTril*f4;#t Z374 ziefM ert vgftrt %zr Aicitt, It 1

• • st 1 tqué TZAR Welt Thi#1TT wit 614ir 12) 3tNiti (1) # alstd t41 424R1 i tf fiEffRirt 4*cii4ql znt 74 ticr 1#,r 474 trz 311=1zr

1. (3) NENW (1) #11247 31{eird fifg7:1, alftrft4

174 far& ar<4 ardtrffuT 4 \i‘-r4,

A*e3Trad A ift -4 41tott Jnisnt |

228 HARYANA GOVT. GAZ, (EXTRA.), JULY 4, 2003 (ASA& 13, 1925 SAKA) 1 4if8 iffimzr 7. (1) ftiit al46 141 NIZT 3174ci 3TiZd 14104 trZ1 ri ARTZ et 41 arrad zr iticor 04 wr f) -11Ziltreti4 tti..rRet zutrki (2) t 410x 7 31rd gloir IP Tlas/A( © 330 qOF4%C. ArF t 9.414 A, wild 1l1%4td 471 ER tirtraret fa,tit Arror ;

1. (ii) MW4td gta itam.tfila ffiTR xr 0, t4)i trftzir 41 tietzt arttritzm crrzt 15 t (45)4 fdi*.c \614clg fit 31-4-TAZ rif itrritu fkzTr 4lttrre defn razr .moN, (IMldor 4, arNtilr Ne :
2. (iii) It A, itedliztc Fro i* APTA 4, wiR vitro trt 4dr

emra 49f2tet~t 141F 14AT titvir

T741-1Lw, |, rvod=d 4. dif lqznate, I i

1. (iv) ar r 4ra t Apra 4, 44tIf1D1U ztt crwg tritrd fi &R:f 4777 tiiiiaidRKif ui i iif 7IW p(tbrt, 4kFLi(4, zatgair ffityt zrd CI-7 61 WIF 11.0 4 zrt fd)-61 trftn irffeit 0.4

D4 Am rk crwi (ill f feu vo4 TaFt7ETTItMTiqZ1ViFigiT7W?A Vt, crei %e zutrWrr

wripit fdavi trZ ly 41 'MTN

rivel gi 4uz erftvra zm ) 3& enor 04

t £jTh7 fddrtit A-Iroz 47 IR +141Pirt itziT %.iitoir |

1. (2) it5fit a445i) UI71 3Ti* Th7Tazi iq ITT WO Tied “itichT

tert ITTi fr141( 4 sre ArF 47 # T t1241Zr 4al tifrpyr ware

Tell, *0) 414, t4 Pigreti # valid 4401 fir f raTie it/tr Trzrr SHMMRT (4) 4 #*4 ka fiZTI Ne fficirrff est frccifiturg 94ifiti 151i \311vti— -) Trraard 10 Tr 4 at-card Wm- 14 FrF fa Ngerfaict 47 32m

HARYANA GOVT. GAZ (EXTRA.), JULY 4,2003 229 (ASAR. 13, 1925 SAICA)

(Ho aft TT ‘34kiixf (1) Zfri4 (Thi 3Trd act ftit fdpws 1R 6lor

it Wtedwu IR En Fra f4mzt tri titt fk or tri4 ihrq aliiRF11aRT, fkbr ~~ Yolt t isluz (31) | £ i Trifitm fj ATF eg ‘Art t 14417 wutir fet 4 illozro fl tpilaff t, ii,441 4 31%14-tr gra (k47r tf iron 3Tizrd 117'tauS 3709. raw 41.27

4TH Fra fdsoi-r* tiAnd 7IRi t iilic 1 ii.114411

1. (3) wzr % Du \BIR4I0(2) t 'TTANT. #17 uifrt

Thi 54T4HI(1) twiss 1.31417cp tr 1641 A ‘Jit 1404 triuz

39 ffs Kir fdsFq Slell tid wim11@ GMWEET11 taagr aw) 77RT @4cI6lft FIEL(TF1411 P1/f1 Pfu (IMR: 10414 MT fro ARF fkr-iNter

1. (69) AitrF itiff verTia urdeTil tffr wraT t, if iwltwil 3t 144i Tra fafid HTT Wef ciarW10 4 3 c14 1% fta ar T T iferdin4 34'RgreerFff witrike titAirdx ITT itft 4 2 cnTA 53.94) gRT 4441) wr sn 2rft # eftnuffa # 04.if ; Ir
   • (u) 141Tu T 2rft +How 0 4ficirt ti(oPr “1144, tr vftrp alfird T'1 g131XORJEr TIT t

galllcwr iiRc f ir VI( fdftvIMIT 4 ¢ 94rai-tr

1. (4) dim HI (2) 4 ACT fl 1ZifbeT

varTa (#16141 IMrctrot WM-41 fARR-1 44 i41

The fl.To grfi Ti f414- 4951 fkmt wi N3HRl Tua 6 cbid &Mad m4 e7 fas s ; (10 V #i=4q) dariF tro wn) MEA 30.114 2TT fdrvuf | T Zaci 2M 4143-1 TIT;

230 HARYANA GOVT. GAZ (EXTRA), JULY 4, 2003 (ASAR. 13, 1925 SANA)

aftTTT 3 Ptf31Tdf ‘UNISTRripaT feedzewamdl Na gwizedir 7 PE mR Bfreftru t ;

wid32 ®) i1 5i zmuit zgiAlti (4) 4, (tr) ov.s07)4 f41* t fkaf ft* «mF Buas 14NJE 167 TTF WITT 5 fig uf fkir smithF ect ItutTur Jerr IT 31g-94,1 awiRk INtrd 81171

ariftn ~~ z% zmrc (1) () 3M srrarm zyEmO)1) ut

tr ueU 3ifrtfro T1851 g Ztwgmitfatr Trzafwzr 4cH314 cue 1404 1N1 Ww foen, tet, 41H 04 %qTT TZHENT gz) 3itiPet icf 747A ZEN 4 4211 fithz ~~ 3T4itf fart Tir dim ;,34,vki 617, wi 4RM¥.0 yrow oxir t, 364tfito ,Tet4 Jeiifti

47 Mill if)7 1717 ft* wor41 orr 4, 4A11tlikf4 Enzr114 T3quie(2) aTtim tit 17 tkift(Mur 311444 t, vT( fto. fk T4 t izw 74 irc (ViToF #414) 71IR@1 ie Ziff1 47 211973 atedds wir lahr-f ft41 ri ifAef

z-4#4rdNcle410 t, 1'04 41%a gRrglitgl1 czAUZT zzatff tidad1

Tra7 f iTgi cwirifieait1oiff Ta 7a arrier ur NFA 31T44 afd tiftftftet

41411 © tk rqam z4 HY PptiTnF 144 alt vier feit 1141 t vert FrF avgt z cfferd IFTRUit41 4\14'41 cderi 144)1T t zriugri kd t 14 4va *1:44 f)41 vinta*R-ftza wii

HARYANA GOVT. GAZ. (EXTRA.), JULY 4, 2003 231 (ASAP,. 13, 1925 SAKA)

1. (2) fiift TI Ara' TI7TTH74M*, 4lg* 41F fapOrF7

UFO dfEl -"@71761 g ‘31-mpir (3) * ‘SLoevii *33t4411, 31111 1) Trze-9

FTF iRITTUR4)1; 117 Th7 Thi trzft ttio 04 II

1. (3) %Tit#7=11coDI6I4I THAY17@dt * tierk. F4P or *4*Tct) En

zaridtp-r 7 aitsrm W411 orzierier IR-14if WEFTkticof g, dr tit chi

ir4&cf*R" 35+ rery 41, arquft 0, rF*£*04 t*9 ff argh rdt

dif 4atod. 41 44lenticedlr gr<414631144w

Titg $#tofiaci%Vildk NI17AITI-1F 4 dicifie4? Hod

1. (4) TTRTHa7114-*Pitf 147 er anl)73

cucizi41* fifil Thr are 1%(11 314 * acs Meme nen

siziii-F*Wg 30414 414M *«1IRTO 3¢ct v.IP1 TAT chived *FRRTHEAZ4I31% 1 * # al

HkAATREZ opmi troet TR*¥7I'TIT fsnia*el tc IWRK

UTTeftzr tar are roaaar ve \iffitkzrg vag vald, 144 folai 1 0'0f He6Ri qlt0 7479 4 ardR * 4141-18 ifti 2) oll cl-tava ItT 1148 311e4pit (1) * 314M w297 cll t,

NI TIFF* faprir i 4l4q, vrt Qc dkdttrza44 ura7Hlee iq rr

mrder4i RT fa*4 f4,441<Flicir g HicoT Rag! 44) en) EEN ty 5iocld It §71

1. (3) q Ift0446141 41140 3NINT (1) 31tiiPFTOCf dir viirif ofg ui irik ff 4lft

*Ita-44 :3-Neifd, t ery? NA *4 710 gwria- dermku*-1-0,0it 4an

37447 t, 9tir iirzp:m dvilfztf 4 we 1t3witd4 il verTem q4Trr 10. (1) TiT aiRP=p-i* \ILiti-t41 fig. zrrfir wie tlyri-Prf’

(71 AttaZT t 21131 wt rlurtfed twwft IT vAY@* 1, Tarr colli]

40- +4 31fer)* a* VRitZn itiFT v11101 Mil luctitt tr** + t\‘Lictpl 3444 irl 5 znT Youviri

232 HARYANA GOVT. GAZ. (EXTRA.), JULY 4, 2003 (ASAR. 13, 1925 SAKA)

1. (2) zit dqvrgs (1) 4 zwr i li tprrtftu Are, 34r&l itft fATTIRdt

*14m 01, Pzn va7 wrrt o$ wilrftrd

Trerrft |

1. (3) PIETRTTRf WIT, %#1 44401 gKr 4rF zr fttd t 04Erk Nr '<ar 1iiq RP4,9"di tTft awit I oM4 1141 liactrof

tt* 4d 11. (1) EfRT3 34EIRT (1) A 4743 ame141, Eat

1973 affir'izriT*ailk 441tverT ;Pm -Taw LuRd cwiT Li \i<tti 3a144,4 sitiq 4.114004 *t 31949 flzrd 9d t afdrd 21T, ZIP-TAW, 4 441¢ Wtro4 MU tit 4, altr4 THTTEdri 4i t# .54N, dow 1 fti osdirum Ticiffr if tt 4rq tiirr vrettrit chte 17, fi T4vito Tretoato4 ztft icrift visor arftif444* aizfrq 4.114nur vrrrar-g71

writ 44,it Nct f4i ftgRfiR1 eTiT, 3T4IW1, zrU WRIftff 1194 1

iWzrer arerm trAfitive 4.4.) 4 4414 THR 311147 ITN t4Trr ITT% toir veld 4,14 * t g-fditu 374tt 4.41 Har 414, g4

z4 atfta Tq IAT vim(t, 1973 etio 11 8 1 rr ($71

kivRcoOr RigN tiacfr<uf or + %IfT mir TmD#4414 t &TIM ,4r41 ftzri Trzr *frigr Art4, 111

1. (2) w k4 4pit 2zrdgrft, f4e ATTAMTRT() | 9 t,

mIT47)4 ardeit utr vra 177 4349-24w4 ticd144H or<of %AtsTr F#t

zrre 3 * ref f4giVui yrrikVt 641 tt Tor n T f rr 7).famd fr, KA

1. (3) tn ffifte TITREFHt"th"t Trtfit vncil arit ~~ 4At frcrrict

HUTruTLi tfti Itftd 77

1. (4) ct14 cd-4.16it wkorizt rivilcfroul” LITIFTcM g4T- ft41 Trzirt. Orm717 AlTruiV14 121" c ftft 31414*CR19' tivY/Pluf VaTitrf fft 4 4ra tr . qzft 61.41 ri tisaa dt tz*faq TgTr ft

HARYANA GOVT. GAZ. (EXTRA.), JULY 4, 2003 233 (ASAR. 13, 1925 SA1CA)

1. (5) ittirTui Taftwti ITOTTHimzfiR ETR1 13t3;117 tpir

vzratgtra itftd 711

6) Wi— [4] oNéa1rf t i rer-lm=7%gi Trar ttzer Trzer sz Efle.3 41 iitttwi (6)* nd -t4.11 WA ureett A74T7 2bi 4Titr Tel 764i, ratztvir crrftwrit Ir%ree.m ft 5wrq, wrrEm- tru 7iW211 R- 445T7 zdfe ili i,m 7) %Al ciKitiTtich 1461041 Zcf atiMitt Tat # 4tt 7 tt Mr87 tfa 7, WI uffelt zrn mft %zit

tivtcfroi viirixr-zr5r 72Tifeeff ~~ Adv.d4 i/1cil TO dor 4f--

tT) GTfmazT t 414 ditt1-1 TMS? aeRrr ark; trAm-Ruriiffrurzet | -—-zTr tq; 3141'77611 gmuf H fthfft caci 141 IF TiftWR 73114 sic4; 414T B1%ft311ft Pl

wa ast 4flatt faR zr Gritedd7 7T "i arifti T7 fARc Orderrtua wt ca Act 3etrwr roz "Jt-iii)+1 tier aucp4t4cplat lor wre, Kt

vid Ter zru 504ir ur46ift fqife 30 tit k Atm,

arrtvt faWd,cf4,14rwi7, arftrftzFr zrr it4t 1Wv, tot crelft

T Th

1. (2) WST ftfrO7 140141 re aifgrfAlm 31119. elff AW? idtdpa (1) f*tc vF41 ed o.3ftrm avrr zid 4)rt 1'47,

1 11NirtTo SRnd§or t, w tfri;Pim-cm T64 11)

234 HARYANA GOVT. GAZ. (EXTRA), JULY 4, 2003 (ASAR. 13, 1925 SARA) 1=ritaatkitgrit 3N tid OtrINto f4777 ra crorvuit Ft bref, 54f Wo141#ldt S14TET-A 144, rou “FraT anitfrdtkkeff r arVW,3R feedfA T1, tift ciralP ~~ zeit am:5114 prwurer Zf veitlNT (1) * aftfri 47H 3T5rixtf ‘edit tro titt aro VtAft NIT P4ARK wg, t44,1N4fl fra? 3) 246W1, MRT (1, 41-3«mir (2) *34it ARec 14110 4=te

viif Ritti4 411 gt610 , 41 WkaM- 61, in- ufalft tar

arlut *el rftt, wz 441gra vritcft tntrocli *farf*R #411 # lit

: zzir at1 0 a1,

1. (4) TFTrot-artsit ri SAETTVI(1)TB14NDG(2)'Zak4t7T4 ATP VPA 11-0044" WI t vrei 14qaqr efvull ZATTAMBHISIETITTLTIT ir: zr vrall tt aNe1i1,-144te Ere-rmas ftt CAC 144 *41R, itd] “Tur 7;Trut-trg ;mrff 4)1.) ard lifdcrad11 ed ff 377 @ ft n
   • • fF 47 eil 141tt ili NMizrk1 R Ri, afta. fit tren
2. (5) fatzfri vaeffitt SDT gar uve Tar 41 rui *7 ftt @oBl grat 114 TE Oft Th141 MIT iFAreiNCT *ZnftQ
   • • tioctr a713Thite mi BEN fVilt qcie gie | f wit q ov)

R)at171¢1117 t 0M6T# ZTENT(1) N Z21CITUG# fall

pliztirt itdT R 3b ziltrwr (1.14 4 4t14,c4 ttT

ittd -z ‘14 3man1 A314, 4RA ft4Er 4iltrar 4

3mba 61Rsr : ts1ft tara01 *1 11414 si 147 14.47 iff ara Mise oon detPdT ii 1 ©) rd17 Ei (5)*ZIEM + rtir aft t <bk.t %AI 4TRT Tre et aTaAtt:a Tgi wg tré- 41N t* Vr -637r;

HARYANA GOVT. GAZ. (EXTRA.), JULY 4. 2003 235 (ASAR. 13, 1925 SAICA)

1. (7) 74-601 %maag ()VTSMARTR) 3MMw an 3Titr

1. (TM) sua r(1) ftfbe quffiar AST#THord9gi it7

ticoara67t 1#1411idlt tik aTitfft i%4q-ta't : 9UTFI

War ;

IT u ZNed7 amfITft cwrd ares ft

Eim 16 A*4'91" zrgiiii vrivn fi Lracryol 304-i

TR4 4 affrira 13. zm4 114 afqe141,"1" HrW WV 14 3 farR1;2) 115 ZritP4 g— olitt far iia

M 371#tol(6 factarThrilg, 34- Turtr)(rt; rTaTRPT ovif *71 rile 7H

cpxolg ; 4A zrcrd ofddN vant irg zri 3MV# g zit 3fl T 5 tpicmcifg Wii97 g 2IT 4M511THT ¢;ra (#Qur

(T1) 041404) vr %Wks Linew zr 44ffilur vigaa mm 41413cickridki

31T#'bW1' 4 rr. Tro7 zee V-Creatftadd ii ; (En ft* trirFa aTfrwal chr f=44ftr W fatiRtmrw%brl Ata 114 adffig Titacr=11417 zrft 744001 4 In wAt 3F4,1 ff 1f4 440 4)3=ll : tf- aft44=446141z0 j J f 61, alrAi dR qftN WdiTr 331i tTi

suowtt aTEIM24T adkRra1414cick0 v 9 1 31fiEFF TOT g, U4,

am I.04 fT f rit af3444 1Wa fk rll unt, tir wid qtv,1 azAkdTrxdR14r gaTitTeft: zIF atff N147t4triew 0 dara taTad4idod aftd44 14Puntt:ivOdatafrerzu\TNadiMrtt 7414ff c041

236 HARYANA GOVT. GAZ. (EXTRA.), JULY 4, 2003 (ASAR. 13,1925 SAKA) Wif171 1V H41%41 ITH, i %TAT)! pi 4TITAL facpifkiil 14. (1) Te 3i4M 177T141,4 clgirztud:iaxrRei Oro 4 azu 1Meadtwor 3bkifleif ITTaT4l 4rvIATTA R14

1. (2) f41-Gifigef c414b1R41zu 4461844 1% wit zn wrft At wri f q4711 w7 A ardq

migra f477 Trq 71ftit 4R! fit 4744 747 5

1. (7) cA4alli$1417tr tt4Nertn virrar-iii- A ft 3ed# fAviw -reffri TRn ; ddT
   • (i) VFIW ilrt7 c4446141, gerv171*H4kl t#tl 1jii, 41 181411 lcll Till4l faftrzfid- 1.1'414Aq 141 (Trt Q-141d14M4rE7iuR P - 1 1441faigi, viazTftzft

#HIf za t f'dta wehit, dtrr 414" Rt itzffitml 3W 11-

3tnrit (3) ATULIUM (4) *At Ine Altitff ITTdrq 157 TTR SUrkki t, 1441P1i-1i ATV i wr (6)4 We @UINTiitii4011Z Tyrsf.,

141td afZi c¢W dwr j edrt #74 tioil 4,441

3) &t™ up:10f T51, 31ita70, 1973 t 61 12.epi 27 ti-d14 3itf2 4 3Tai th? ferq pef 41%4, zRIMFAA4RAZ, 3F7 fio 4 Tr wile 41A lifiich #7 cDr ftta wg, ffr aamOTT am s0-x gin Ti7 fAwil) 317K tr4 mF K"Mi ti Ty 14 wR 4, u# gra 071i:7d 4 TT.1 34 cDt Tire

tr.-5WRB4 71 Tritrg f4td. tt% 4

of wuz *vizi de aH wiftw ~~ 4A4-1101d qi(-1 4 if t, atit# # 4 artr4 41%4* Tiftr 4am fifirjirdrff (3Tern tft amit1=0k ag AWRlyrdr9 2 ) hg

42, rT GMTlLzt4 q #rfr traftO ftq za otttl

afftm, 414 4g ut, 3rcrd TE4TTH7 “@) B-'6urddll ZIFEIM (3) WI TO ‘Oa 3Tiit4T14 MU 041

Glig f;i04 374ifr arlTFOT4, URI Wifler erq gRT

"TWIN4)74 ?29T 1. fdter "Ifa A<fgtragt 3mmrit gre Isiraff chelif T

HARYANA GOVT. GAZ. (EXTRA.), JULY 4, 2003 237 (ASAR. 13, 1925 SARA)

1. (5) zdtf4 tzget arcrkgm et Trt fdioet fofft vrirt zr ZRT YF WHET receiv RIPng trims ha writ © 41/04tW4' AT, NIAMTT Wirt t PUTER af) ft7 f4f0 t%* 14 %Rir KTRill ~~ STAtidReffut la 411 31)3'4ft 19tfkrd f44Tult*

TT t4 44 it( 1F474t4 404 uftt aTfr ATM, Itt

zi qr rafett fa7 TOT ;# 4re turravre et 47 tri

• • tri #4641cT dat OTT Tud71411g4:hi 44r feed lit 4 itowft xi.,101a 4 Tioi-t 0 44"; arAl litrz eyTt 6) if 04.umgrtt, ‘34t4iii (3), (4) im (5) gm /MT aittU

AMT cN44 3fT 11t 49,34 gmATl *mfRcirt, Hrifft9, 2

Traff aft4 FdiiT *;TO f49 fareil tff) Ke nfavrd [tt47 rm MINT/ utm ~~ yrir9 TT 41416)firf rfid 44 ac

45141 Af

15. (1) ftef ucts) Wirf * Tit fdcrgRiej fafedi n 4 Rite, wer tirtrd Tigh

tentcf et £1) 7gt fAErtivr 44* *NP4 et itcmPigt 4idi« ftfrfu'l t diRv atril 4 lutf, caigei0 sLitixt(2) * zirgn't *anftqrga 7 we 44. tfp NiRcr 1'w4T Ttni 1li 1,n14.11: td 761erf p(4N Ralfogft t e't tiraerft 280 04ZnT 3RTTRea tt i

• • ewi— mfAv .41(1 4 Of fadvalltji4t 44 194 Ti7 7rd crrgi Alike 3r-1z ¢c i1r int, TT cif4* ttf-ci Trel t

fitrivitt 3tjeff A4 t Trnpi 2Fricif0:14601 TT114 PTWRIT

x= TH14clt

1. (2) fkael WmizA 7, 71 Trw titchN, MU 14 * jgukt (2) 3rzit9 fddjaigi 4141 cess 61 asstane am4ft* RTRKt “tot fn. -R.1* Trzm NI? fAltfur miRovi41, sraim '44f4d 4r414 * Tm44a 4, viiziz 444grti urOF free 411 4 cOEif, ft -14 wagra zig *ter irt ft vg

-aftr feA14, tfil 3SfvRufERzte crziz4f'rde 04 Tamtwsd

Mdjoirg' WirttftiTT cat 12Eftur 31117 dicit OW, sid) 44: pi um

4f*.iku1zid14*Ntrdf ~~ erd,idiTrzrrt), tirwir we'gredriR etTrtf44gPid1

1pieH41414(q0) 1rdtep 1: ttre Teatrrt ea Pioctdf ft -1118t3r- [WPT 3fel Wi

dAcv et eift uurtet qf uener fklbararaftr iidcf

3fi wi47141 waf t feeffd(t #fdf4 74 ztaitctikecp WO-g4

238 1-1ARYANA GOVT GAZ. (EXTRA.), JULY a4 2003 (ASAR. 13, 1925 SAKA) £"zrftar 3T4£t0 04 14ci 3 TAM t T "4H, alagTfcAd ard, fe.ur feta

m3phr 7 414 trz4Tqwi94 311" ta (hi *t tar f4Enito : 1 utamr tiff 30r, ac 44,f c Wail citri 414 4 titrf0-* <1,114, ufid wet iZET

• • 4) zdt )1114140aa610vf WI 304 40 4#40t)Nr Yiu 3imic(2)ZT2Tol stent 3) 3ite 7711 1% MN Bf 4a-ft 2ig317T6.1 cr)14 4 okothei 7611 A, ull tui vrlitrwrft 44, fti Ot 1=4Rvfoi) Amfq.10 411 44 tq dF TEe# 49Frz\3N+t Ti At ZR FATUT

1. (5) ft4;)1 aldE1Iftf ftRi %a £.,4irrtiTO W2rgi aiid 431wrib ot fAutTur14ifid1, f FO ItTolt(zrt)

fiigef 114F a4 & 0 M4 fefft twt aicit;141 4 74[4 V gl fou3tp

tra, aiT4 at? tr *7 4 v131 *1, vit <p)4 amd 641fitt f4ctif *

fatikur Riapiszl) *%<q Tiff #EWTa34 1=7 44

arrad wrt-thrrfk 3TFtiT attd dkiiEilt3rert I=.q Hdzr tT% ft fkuivar cult- 141 WiTic3a t1? ticheif t 1

1. (6) MEARur uavil zar “wall srrreff cod t44il4 ardT6 ftftoda5M * t %fit 7r/ frift

*T, nit fo ovimger +eb11t 114273t. thar,

30rckul, qwrakal MT 4 1 Kt 3f T fkftmul aq trd1v7

cera tioscri alTemm NA{#IUZIT c244614t, fitaTuf ff

T4iAkA fT; Oft amitcia7 ~~ 3a4TIM 0614.101kn fZ'sicf-n tf11 |Achid). [1444 1TH)

1. (7) VT 3TZRf4ATRTE i301 ET Vato’ 3Tittrilu TITRt W Te 616 1497 5) 1 tril 312d krmt-tritiftm cr). 14,44 zit Wilt FPIt 114Aci ittfrivi 30 Ti tiilRri ti 4$1(vtiTval HARYANA GOVT. GAZ. (EXTRA.), JULY 4, 2003 239 (ASAR. 13, 1925 SAE:A) 18. zrftf441 wuld) TR q) THTUr Acme 3mird fr erdt Ut )awdgrt *A wit* 03 *7 fc) atta Tr BANT Svol Arka Tat, IRI oom McK tt ipTat ifitrzrou 34m AK tfftaraftc ~~ welt trdrmff vit itR) t4 flit Wart rem

wit zfzATTET O aamwd ThiiW. Tif tit fAErvr toRtm4

mt Trt45v ed im47 crqwrftwiTi © # Jel, iT cz fa7, 014 urowittti41401 rag314 *R4 aff F iir Aft 46 tidmur THTOUSTESI114R4142 oo

Ta TH6fiskol Ta ar T4144 am NWR Trt, ut? 4 9 * mW HEiwrs THT aTrTglifezt 4&1 t TA Te t, ittri dar fiRftwob-rft Tart wr iRriver 41411 ra7 714 t pad

ft 3rffreot iiTrzutuRrft Zfilim 4T-AWfm

UTM 347441Qui f Ft uvrfiroit, zit waert li-trAtkoir wh ft7 fit 3r1Trat 4,4 Xt t37:1 t#4Tritt 11REN ~~ VRITAt 18. (1) Err 15, 16 deli 17* 31ceCIAt+11 0 71141 03am 07% 11108 wiNivut 44Fils(Rvr, .14t*P..n ~~ #.Nrwrtoott— AAW 0 144" s11iaicii ant diRAIPi*arEflq grfiwrft gvfalN TR Por

4) 144 t NFmi) tN 44 4r iTRt*11:14, RTA ETTRT 20+ Wta. Tt erli (4gar, dt qtard4, 42040, OManiddim 29 I \TENNI (4) t#7ft trial rANTe 34ft ‘er rgrrRit wé, i 1iU1

1. (2) M6tRA1 aft IR AMtHfiPci 614 wtitife it* NBT RiT4Rcrfddfut 19igBhet Pol4144imqau aTtifa#

TrifEr * Wei |

240 HARYANA GOVT.GAL (EXTRA), JULY 4,2003 (ASAR. 13,1925 SAKA) 4ai Al-A 19. di 4iil VPI*1700il 2r33 1a TIT Ph, fidt gt IMO #3E1* gill 1:1114U Erf14! ftV77SiTel Pf *INTZtef Ulmlitift3itt 4c 14.ifilft

1ff4r4 4x iNtI7tisiicileR 127 £491 14iRd-16f ~~ HOifl mrife 20. (1) ilk *4 cAfai\ivSc.l MIF? &Jim47 Wvonvfio

, 740K1 ittsSwvnt ~~ 471* 3WVid oi Luca ‘crqar4dV, ~~ APSVT!*

3itieff £ 1q 141 Hdreldw 1, i trrffo--161%&AT

it46 cgaritl T% deft €l zr tl ovir

orf k awrdl wH4t tf) Malla Jf por ett met SEOx af4141 ARN RigiNvicet- - wai iTIARrG tdaan Nea wer Tira areas vac.» ere TimtErl4lird 3444=1 fn Trirt TAT Wira 910 7) ARG *ATIZ7 tiftg *TR* 10) xa] TrrRu Atsr RPE Tt ai-ctoof Akp44t11( tir Afi 441 Tart TIT odN-1 Lir4 ZErtiitz] 7 ITZTT

oixur 5 R *iilfaid fen ~~ t4tti famei ER- 47 arm eid Aft

1. (3) 4tq arTge fAtrkrr vitwdt 0 feel Ira 4, 1414-1 ir

WV) ul *M71311A01U WI Pligaft* -T171-rf trifliclTt TR 3Tillf**34titq 3izOr £trtfida2 tar 3Titiitfi6 zit TrAtr*aitrolad

TifdTgyg R4rTrart, z2Barffim ~~ zt Ariiit 3rlved 04,1120

lifter 4). ‘a1fteci *TiAT *Mat zl

HARYANA GOVT. GAZ. (EXTRA.), JULY 4, 2003 241 (ASAR. 13, 1925 SARA)

1. (5) <i41164,3106 iq,01 ZIT pfto3 i cid gi WA' sill Wf ErRuilfcling ftift aarr Pia aa fro Ira. wird firkeis FPO fro ar smi ac ity Tyitt arr- q 77 zFrbl WEF Tr<Tit
2. (6) Will car trie 74741fiztreit zrafto tA. xi% feed

tic/nit t *4'ql4 tzt Id @ pi 2lirftzrr * aTzfrif crq drerift Tra 14, Ntrftzrli zr War 3041'474 * arzim foffrarot Z0A. ter iffar TIM ZT6 ZIT WIf egenor, viva-

1. (8) WI comm 41'CW:tzZitrg cpli vfOr Nfrwr 3R14 3161104-* 4Pcf fHift allt4T* #PUi+mq\04 | J1 err, ITH7144fdW0

axefil TFtt "311 AWurdifrir ;rw Item t47irR i-frmiur 441.1

tad sua7icaqtf tilt

"7 miT4 *Octc.)4111

1. (10) ‘sgt4' (4) t-3Tefto’ arcrera tE1 crg 2g zrprft 3rgrrdaAarrtzr*qO0dwirlie.rOwraftiiftdrR- trol4rcro96l4wrat ttzgqrmotsstgrut TaarAwkw trrf3d cr) HT OfdRrff*74 ,rigill

t zralt fat; elfdra0 ed7rd S414 wred

1. (11) VUKITRI (9) zr ii r(10) 3Tzfi tzllg *iqupit rac wr4 gral araftr vrft soir Ift 1131 87 AV MI, 4 fitftdi e t, tir m.f4t4IRcil TITAlw Ifitrgwr 3WT17t4 t 3irgifr griT raftdrd f4,1113crku glif 3111trifta. 11 .

<NdclifW mr "tL Oil # "at 3lfdga (17rd trat RICE 3ifir- qwid,k T4ci400171 f , tirg# tZ6 ticPcif t dur zrft tur ual, 141 379d tr4410 44)- t, FaR t 410 Rrd7, 3frkvr 4-114irlf =FR T" PRte f:P+ 1(

242 HARYANA GOVT. GAZ. (EXTRA.), JULY 4, 2003 (ASAR. 13, 1925 SAKA) (Qin 41aTr(1) 5zitfrd zuziwr Trzid trZ 147 7111

YZWAEM zrft arsw €4rwR4* 44141* Td grizi;re Y411gi amil cciri ~~ 7'741i 310114 V = TV

! 44)rit94zrafitr*. Ikixireutrititurgrtrgrulgrdr44 470i

(2 2H MAOWUAAT) UIMEBIPCT) Ztafil1)d 3 | t4f

kz) oic31 ffiqztita =zfzuerticiZz wralt ftrit34) Trari

owrafrffZi 772W4UV54 X% Tram We t

zre; frd* dt arftrart t aid fAia Nrdvr Tvr yrdr9 raft

f4rctor zrtaw23 aff sd TTA trzrh

;Ala-zien arv 4110114 Z3 4rvicr

• • Tt @3)31Tswia1 ~~ Pftrif faftra t1 start 1:5tt 311447TO, 34% 273 amd %wf (2) t 3nd trit 3TFOT 4iT ZIT 7f dLIF-INI

3rti gfrorftu %erzutw i Hd miurt -

1. (4) E2133 4 31-circitc 1 10414i (2) 2iT N31 (3) 1349" 140ci W'rt Zirkr 31417444)L14 1 Wil 1rifKf, 23. (1) ‘aftEiTT22 3TEN 7ft Wit Tri7 wei ig td ZH adt4tiftaWittarkrapo7iT 4rd ciAfkitsc rift, mrt TV t T67 Ik

Zitt TMFi Iftu 7rdTt, U4 46, Z4r Az fiPi43

Zroftgg 001 Viaffit edrd trz, afaod & Mi Nedf

Wr4 t. sir ri fafir ci ttierd 46 RAE t, rai f.Htwad oH afdzatz, iNpvrizn% 31rd RSJ a111t grit

HARYANA GOVT. GAZ (EXTRA.), JULY 4, 2003 243 (ASAR. 13, 1925 SAKA) ® tL WR zir 7146T tl “cailici4 I JT.s.zid4 gwr @rer 41-4uwt, tO ITE ra tvri%, vit afet 74im4 nA IR zit F R3I4TI4 Ad 1444 oril ENA silF Erfolo auky( ftlquisft 414 triti

1. (2) re arfirizr4 * &TIM q#6414 Jif Trerq M4 ade OTrardi 41 316t NWiri (RIT arrvf VITTRU War tari 41 (ft

@) pl zarr443 £ 9\3W4-0 AUT TIOlicd)l4 arrui ti4M011

Tits Uf4r06441+4Tlet TIME )dird ft £14 Atalaft Ar 74i ftift Riq Q41.4 41 liqui441 4134Rict 14A4 4 A ITEPR 41 61 EY ili, Tiff@erd , W1/t4 raf 14,4r tirrur t, 44ANSI&47 Tri M1 tiPM FI %zT %twirl 2 OFTETT 744 14, 2003 tF ET 4 llrivr-rtm 15,000 we17 P44ZIR5c Ttiq #4T1 Ml; t 28 Ft, 2003 4 5,000 TTIR, 10.3171¢ti, 2003 Mt 3,646 Wiler, 15 3 WALL, 2003 ‘(5 2,348 Tcl7 MM 20 tWTATT, 2003 "Mt 4,006-97, 4V # ft 77 Tram ER 11440044144 44,4, -1)d4 11 67r44d 1,256 Y-17 # tvVmiTC yrd14 itar 414 Toil A fad4 A ero ofil irrdm t £if7 Affsilft litsqr 4 TrdM [® at TWit WRI a TRIF14114 Gaivi 5,000 01-06-03 2805-03 Tar VRr 3.646 01-06-03 10-08 03 70 127,61 2,348 01-06-03 15-1003 136 319.33 4,005 01-06-03 20-12-03 202 609.21 1,256.15

24. (I) o,t4iikrtorT, mv A Emit 401 4 arm 4 ft54 Ofkarairif ea ofALto Trisml*

CHAMBRE f2WA4 AT 441 434417 to fran whol cov theft ale). Tr. Trra 4 04 40£44T T14)L4, 1111, zgraml4N hei is:7141 fThekd

lirf7m q cuor 04 (¥1Zot) T4Tm Tre tia zr itRit wa 2 saa

faroa 401 ift fiza *, mts tit 4 q41, tat A 401 al f441121R4 Prd, gio Trosff 3e# BPIT(4 WT Welt %IIl 41 "MT yrdls TH if A, 4fr Erfavm 6444, c. q'r 717.a Oi< 2 Trogm 3iRriEMT WM, faRtl.e relat 4 0, if fA)r far «1 401 mcd dEf44l Bfi- Altza C17 B+ BO wr

244 HARYANA GOVT. GAL (EXTRA.), JULY 4, 24303 (ASAR U, /925 SAKA) Tir*t MIT 46 tiTT v51% D) Trv Tlf *T27f, 44 tpiRf fq da. Trrdet dftr a

3000. 3%tfizr0 *174) 1 orciPci 0,21 FAR tiff 3amo%.- rafs-

1:4 liroril trild

1. (2) UEitlrv (1) * T 9-dEt ft4 «Tm aaT trtzr, UM 2461 (4141 grn 96711 “1 OE: rai

1. (3) s@ *MtUrTr (1) tW-C:gfilo447T Therdt *fk.3Ta%a

zri2rfdito vriitre 41 in 4, ti11ititd1 A, tit ar-dileil 44 7fiirzit

A71mfr \at wit*ethd tift Ififad, At fatty w, ff f= TN-TR IrmR Zrui

1. (4) ‘3uMil (3) 4 fdrdfAtc trk4* vafor, 21¥di-1 of 1, 4, tfti-411a 4, fired A .tig, *64'1 14N “i 7° WiTUT-Crl 041 zfit4111
2. (5) M446 (3) * 411f1PT 4 ?FRI q.c)H ~~ 34011PFAU i t*14 “pl 411 FL#1*NI9 URI gm’ voliaief ~~ R9fO ‘iwiiir (4) t aritM W't fiAZ 717

tR, B77 Hfchrif 3TZT Oin 1AX4f01 1I[1 A4, 4

“uoT R,IT(4 *ITRFT frrzi t trz4m.i2r .1414-1 Clif aolvt-t

1. (6) cM al%, ZItINT (1)* ‘3H6IN1 *.441-1 TRU 414%1 ar ray t wt WeYtctrtd iBEERT(3)4NE 1 39/1217

3%, 9,0 qr M7 *1effiff clri.) dii-wie Tscilt ~~ wg.46

do atirceR t, NBI-RANI (3) 4 itttz witr*41t, 44 A {i411 -* trm 21141 3:144f %d rT tmai4 tr uz kerft saunyws arlFF y rdrff cp24 4 3tww +q:1-t NrOf VIfit 6lczimt19cird t AKT tiocir t Mh amid 25. (1) EMR 11, ivT 15 rttiT 4131254 i Arci de; Hork “tt 3417411" 'WM4t—

@ 11; .

ob UFffiftlf ijuactit tsa A «ms

tie 7Ti1tit 3M f R diienfarch aiNia coNre41.1 itEtIdU

Thr 7 yrum Nyrifkd Arfto 3iiteri 9et H

HARYANA GOVT. GAZ. (EXTRA.), JULY 4, 2003 245 (ASAFt. 13, 1925 SAKA)

1. (a) 12461f4crti * 4)01 £7 TM tri srWraff cH Trdrd tA Ir ;
2. (ir) Rrwrd 3TErd4 *riwrz * gte 44 f40GETT viittrit f4Wr

MEE ftft 4 pi7.w ftrofr wele

acd ERTArrF*Pwr*Niz* 4 *7 4™4,rirt trp)... Prr*tt 1ft

q 4Fr4 14grft ArT *4 4re km Trzir tRK4R4 t 124 4

c4a flv. “Will er eTri

1. (2) fIErifur TeftrwrA, STTETRI(1) * 511-1.4 (V)V 301 Ztigt Trt 7174 T* ifca tt; 4T4,ezTr ts14 (u) S5arEftd erft10 TNT 4K4*=, 3Treilr*

argirt arferrt ti.flovAr 1-itsd1 drirati oF

1. (3) fkaitirt co141, artrfitr* afrznit VI 37E1'1 Lidioriur flsfl4.if'acr

014 *4.m Remr 4 rzrzr*faq Trra-erd f4ffr Ror Tg TR4ra .t 7r4*

IRT 31 wirwrti (2) NTerR-etrOTT*Itcr ;miT weet cif *KIT 1mAaaftw tig IT 4Alr Btivfitry arrtirft, qji (1) *Rai's (V) # Allte fdgxcil* effd fet? TI7Vet *T wo t 7TT MIT 3isorti A611 tr)4IT

1. (4) *itTuT WIRWrft \31akr (1) Zilrd (B) M110C414) W:ir) 410 Trt fig vat, slitalif 3) 4 1f SI T7r4t1°7 ftozr 4,44 ive

RT Tm *trftrur *wtd, q4 RqD,113rqr ®t 7rt aTzrgram

2eTT#4" a *Pe7 “OTT crisir n ti<61 T4341. 7 0

4r9T Tram milk." A-url 1Tdm *%-q firdift effii tfar anN kt7 Trit Trzrr ts 1**df WarliTRETF 0 40 dell 14-114 WIZ cltkefleit+41 4 * Aon 117TVT4* goizir t | 27. 7stfif arfitrriqp * arOtif £27117 741 3T- © TciT144 q141 Stk ff ou 3TEN %34t eirdd ft wrzieirite BT frecer tsiicilR 1

t=mi c( 1514=1eiietif *T TZ\LsH-ffiTI 151 314 czird*EIM oicif

t,t ewr wer 4'14.411W 5 1** aputilif.Tirrg ~~ GERK1

Mr ii 110tit ETRItzi it01 fritef q04 A011 216114

irg feg cplcirf ii lrgrrv Em ftli-ciror ftRil t* tT arm kd1*7ateri t-doco*94t wr

146 HARYANA GMT. GAZ. (EXTRA.), .1111...Y 4. 200.4 (AFAR. 13. 1915 SAKA) aieztrzi VI AtSit 31 ir ulldT, )I'IGE¢ ARtrit zi WNW, 1UIAc15113 41aaftrrtrsom, ftRftii aultrur arfirawitaTl m jt r rf ii gt 28.(1,1 7:Ted" 1 7awrETRE (2)* HRATATWV 1-44 474 w-tv WTSTR, 17:04ii. 4.1 ad aur 7&4 f44for tra.44>va 10/H tait, vrfr fAfkiz fazHform ‘41d 11Zciei erg: 1 WHITB20-11. Zi qzlizif 74 A gpv. 19941-4041 Get 40 Af2ii alllefWel6111A, TA .512 110° 14, Vitt t4T4t 4Tif 41 OFflddiliviT 7 4 t IT 1ittget 3011 111 {2) URII4 cit alTURIQ ~~ 31419 Hdqutt tweet Efy14ftd Mic alclOr 14-11i4ikff Wirl 1 - lv) 3agafiRi 11410 OHd)Ribd TThT 14—- f) Wer ti3zsrtt iii) farAl alRE Mil (.14 74R G7;

(1 Wit 3Fz IH51R4 rathq 4NIT

41441441 Jafiii n'tat 3K40)

M4 #4 Z4fiod) itu td] cat fOr 71 4 *kFrarl 414 *1 uili gxpi wav reir. #ital te; MT

3litiflfi11 02if141t AOHASNUj ZT; 3747

Tw, i4frz vie TKI faad] 44rd14 311TH Wik Te (4t Bit 4 1eft Arq, PIM t Myr att miM Thy LTRQY. Li ~441+:41 ill. Ve.ddd MMANCITT en © Tul ATE 8 PcThi 44 1t 0

ZUff

HARYANA GOVT. GA!. (EXTRA), JIILY 4, 2003 247 (MAR, 13,1925 SAKA) . (Er) tra, 11cp( 9 and 7rA ififr fawzi 4ist 4 49 N fT

1. (7) 1277 R4 +31-w-11 *IOW 1m iTRM f410 arrt 4d( irl + THAT erg qifT as
   • (EN) fo-1- TPrizu- rfl it f4717 * s0-1, 414411041

COlITPP11 Tic Tw of4a g, c14 IATTI airrertarra

mi ard.) werg am (mt Abit g'W 41,40 Tre #9411 tig cof41 Aft ficiitlifr

©) wilte: ureresdl WT 417w rz te cerorT41 gitr zfre0 irt W 41

« . Tm «ut fa* oR grii-t gq TO- Hut ime wt01 calc 711) cf)4 4fr rad1 itTR ~~ it4U if MI ZTTI TIM f*t fte* er dad = 29. (1) A4 4)ZIVITS SACP, 4ir aff414zm a ft* Itt 4041, <Feitzgh

clioma)-4 Zick 4710417 1i41%1 44 At ctedi fl c)toar ‘31147 iTiKT vw 4)74 0 MIT 0

znr/T aT

arker licoir 0' M41 ZWGhT Wrarrr. tritwr 11MUf %int 442 11764 790

e771

ava tft czicwa1 4 Zfl41 cm ai< 4 441i2eti tit Ito omf 311(Cstial 1; tictmi 0 1

1. (2) 110445 TiNsThpri altigTrl -
2. (1) al* ctnoiTrg 447 cia. 1m SEcatolgr If 4 Kw Tril ir, BEd 41, Twir unpre q 4 tad Irdtrd cO4T ran tiff fit ter war® fkeRur mitwft Th ouiTp cr)d,r;
3. (7) fkaktiT Tiditwrai 4otds nit[ta 4)TNTR i4 izrk ter 34-211 wf =an, iftu tit 20Nkr 411 11011 +airffte 3NT4 CligT GINT ct4 Tig 4FT 1 41kdiir f itift tiavit TZT, Wet '4irtic114

mas mi 444 BF) Wa z4t zattiziet W M.WET tplAgiReit 4 *iif ii cAcT Tater

1. (3) 3qUITil (2) © 7.31144 26eTT TH ~11 fifOrt trA maaik Fin S1TRI 14 1R1 (2)* 349 f4cidalzn fe Tamu)

24N HARYNNA tit N.1. GA/. (1.XTRA 111Y 4.200.4

(ASAR 11, 102i SAK A @ u ATERT(1 itt f rC.tapft311TFISTtZ) 10 fiaims (144

4ls. arqgftt drtafiwi 4) 3.mtr<47 3 1 41 41074

<bT gwod qi (gt g.3110)7.1ffi 47f 1 514Mt wimgq 47f-q THT. 4 +160, 4, Witt 34144 Mi(Ni ITH. at :410141 agt. 971" R1'4(1'Plg 12 31idkgra ot JT ifm 61r0i4 Mt tcf WZA nr orkwrit aftq zbsi 7 Gif 3TfinFol **frAzT war 2M Tmi4 % rugul M22 (frfl ited 4ft 33+0'4 *#kit,

1. (N) NiAt STwEHHHEIA, 364tie; MA cOM 4 arFilf i md tgzita DtR-

uttpir FEKZIT4471 t# WGfiAtift 31P421 LIRUT At h41(.1; utt 410.rir

ZWit:skit ID R'izi trri. tri 1fiR4T1 W.. dfftileeff 14zf nn mitkrt wr(rett 314711 Titdil odkki 33 RITTg 1rd B 10441 WIICM 414 tin 1 .3tfilwiett q.fl3aglre 1 T YY 14 za Ter it 3& TP4 ttR .310 Ti411W ft'( Pit 511441 tlifdcfr PP (471Wil at tit tvir A 01 Itt Titf (0:0 34H 790 Ttir, Mrft2tfP ff WW1041M107.40c ) Aa. Li S3i2ratdtorirkf tR it31 T i ™ r+ 3TRes1 aid tHmirftrrieto edgt 1 , Ziti; RI45R91,344ttiv cil 3ih + TRI

fit) zitt044dr LZZI"244T \Silt) 3TANT

f-A fi) 4Rvapv.) 3fac)141 itui_q.is5 (4i) 31401 iquZ (N), aq fit

fAt41t0: wilf4 it 3ff e ii 714fWaT ril tifl 4RA * ft:dcl chi<tri vriftsrd

+. THOT 3R ftatktc, i410 40.4 14 41 Wti

t. (a 7344 fl q iSit44,413.11 31P4i 4-0 e-il;irm 14/44

IK fo irl1 zt OMT 4) tIVirsfeqAc) A it

1. (5) T.ruRi (2) 3P Ta :titiR1 (3) [iT 111v-Tir f41 47 trzit, 91, t t Blew (1) 3M tiRte(frie0 47/ 96 FO4 - "741TH

scw, (44Fr# 1btten afRI 7-ETil A 41 itkttf jut, f-V4ftiV 312Nr

7249 tntdK-1il T41, iitc401 4 41cti FVAE4IR 3lftagft ard fq cmuf ciTaad1 agrA zrlT4N mi 01, Aviat, Ito, TIM 3tv-4T 4,Y4 t MIT tet] tr?

HARY/KNA OMIT (1A1.4EXFRA.1. JULY 4. ?nol 1414 rASAR 11,1925 SAKAI 49104,7 4tz.b14ti thFpz AA ii*?4 4 T4 , 4 dopin trk=i fatkao ciAt4fattic 4.4m ao11 si1aaw 71 Arg 31a (At 31311401 1 41P-11 tRiiTil 3441 7MI i#TtJ

4 ri taiNd ufaQui faTM ure

• • #AAEL CRITR * fiR41104aT TU4 oT LT 0) FidMIT J Ter ol) -3fwrfiil vr wir11-1 40Tv*4 lorddt 44)4 £41 31i74)10 gm:

1. (i) Niew sizar 73147 i 3tcf)01 (41440) 14R4 tai frmi f40gT401 7T ti Rér 16) () 1443 41 Vrirtra 5)7k- 1 4114) 40 44 zlitda ezifckittf ebt fOrift lird TV14 chi 7.04949" TION Tibreft Tor 14% Tht irc-frot Tricil 6741 Zmr JT 1QTh21 go karVit
2. (i) 14R1t HURZF 3111411711 44, f- 474 0.4 lit, AIT, TrAL,

14,rmiirn r oR CliffAVi ariti TIVAThricliA

T Trid M11 calf an4)eTt

1. (il) Q41 darter tPurrd r- VI 40, 1miT 414 /AN 1 ENfit Tri fem 411129111:
2. (H) SN41gIIT FESO Tetri kia» choar A"4P,i Witt i-zraFrii 31.7 GkAT (24 -N alftri#Razrci ZW7AiT Welq, SINTRIlf

nA *iq.iidciiqgfWw JBRRZ4 uvriii 4) 374) aTRIM

1171¥9 1:3 +StlarT frrq KRM NI (dic) wriaTz * 411414 %vac.)4 A- 111 4:zit 4 zebl it i 4; ma 34441414 1ter 144

Ppl If Itr+i it ier ews wiaum, ier TTS « rYam141 *Trvgpg cri9R#H 4A It

3Brqw 4r1 *Ttowi A mg 7:44 3riffair F4q 11 rvria

314041T tZerd 3M “fitr-TF U211 ter mM ®T T ¢Tit:

150 HARYANA GOVT. GAL (EXTRA.), MN 4, 2003 (ASAR. 13.1925 SAKA)

Ziff iiqr ciecniticci 414WERY 11ffr 410 f44

tRY 3iftf*t * HIRT 91 1 1ATMt, tiiciviraW 41eird uRT ft*41Tf t TE ot 4¢1Tt. wir¥dy 3umi 2T 4T8 ii Pjq ij gRT Wird ii,rd4 uqr# # qm aKen

to 11wa tg4 HT w4 iicrir A 3ff45r41 cit-rf Or 44 tin IT SNifar f* 1c 4\Pitt/T cqz.fri ticvof

zzirull. t504 cid *RN "A1:4141" _nUc4 t. O-fri 71+fkit17

Bfirtyf ut. LA. fisr4 airif 474 444-, *14 arm 441i | 7) ZNTRT(1) 4 taftte 44# arfti*r#151 cbillUki, sqlrff, ik=1 TT HAIR W TI) 314i drt 1%A fdiiirs1 UT4i1q rm A1@4% Min AY CICtiINA* gift trg ZANF144F731TIMQ)k 444.1t fAer-Aufitff f4)1

• • @ft*, errf-1* RT{TTPL* LiiiikiTartit 441, Aeh, 41'44 BM 14 +564401 WOO) 10 13KINt-1 41 AWn.

TicheTTt;U2.119t Aftt **ipit" cyl eaR fita te THA Ael fairr Trig TER Trf 4'1 i 1 t, [TIMI 4T1 4Pr

NST NTS, tet 30. (1) dhfrelgicTi '411f4ritt, fIN 1 3fizAtFo zir itAt

• • *IY3H*Ifda 4141 ne nem wo 1 fa7 wi co arfedddH 4H 1IP 3i lori rti*isqzi #4 41tim4 WR TN44iCAVTE

3grt 4M*11tdiet *411tv TE if; Witierrd: zit A 4 pa

Afraftir#*314t-f luttirOf VAITM1 4t4 4 Tre# t 4)NCH

144114217.

HARYANA CRWT (1AZ./EXTRA.). JULY 4. 2003 151 (ASAR. 13. 1025 SAKA) eR MulT t urtif61 7-21N 01 ZTta c.roi Wt. 7z(Tat,

4.450 zr srqiatt ji o zRi R21 7PTT4 ER, 14,71t

uf 144m Ziqgkidl ef TRT401. 11441 wi flitkdl f+ Amt citi 4 tdt .0qt Zit 7=q1 rigole)kri 211 147 TZEM ‘CR diCkircl eT, fatiairf 17147445 t11)41 rod Tra imaz “140,26 34pe=r, 1414 41 rqKA 411A trrd IffT trgdrea 1c IIH O01 +417 14'41 LTH ci) FT It41TTITA vit *RP 0, 44r3dRcl44 anti £4 014414 31WssT! 74Y0TT fl rrqR 144291 mo 2:1

TILR 04 eR 4drar w@7 © chnei obtil li 71744)4l 9 1 it sta fl. Zi Tiroli 66% chu ct 4r(l 41 cab’ tot vrifki MI

1. (2) TET (1)i 3m Of? 7H19 THT AADEFTTii 4 ITcif LSTI41V-ch

16R- 0

1. (3) *6 ATFIF)-311ra014 arzRrydr 04 fA vi%vrti— ti) zit tAr wigt q aris, fA FaflitTol Tra 4fOir zit 31-4.1 4ivi11;515 VT, re1154 iif [J 34111 MIR FIT + {Ar TT fai 2iLhulf
2. (1) $414, 144167 fil)ci faiki taRtt

I sh AVET TWA ETICI tAAITHU RbdT t. aan

1. (i) Witt uTeAT T T1 m ZI iff4f447 314k f,rt zbider A

qArra a@itT itta 3Tche1 Tt

1. (4) 1URI 3141 Stdor< dral tit itir 41cj; tuftrY4aft, 40 2tr 2ff 3F4 ilwrrddl ram ET7THUCAT 4 Z M 4fziN. TOTO titi wasi tur t,

faprit (4i.s11 41Pil rr ii onefi or tTrra Irzlzz CRS 6cN1n -igi

31v 41 treciiid.0 11 |

1. (5) Av. fa)141 aiwt1 urd chkENt) c>1V21Tfic Wrd cai} (#7 divid t1ZPVI OP 11 1PTR19 44-0 fkeikut 1A) » HARYNNA NI GAY (FXIR.N.), ItriN 4, 2Xv4 A G11 1)2 SAKA) FRIIN19111%)401 44 e1,1 sspratef (Nit fITOT 41 15 fi7t1 507 K 5 304M ZR C4 norm A STARE Ta 1-T11101 44 TO? Th TE WOKA 71. I» 31. 1) m — TIVE 4 TradiarT T40°1 Z THe < t “ct 14013 14574, rd zn ART 3.0HHfitU TATR ft 977 o ty, tN JM Het aca, 77 47 014 Fi : ib( ACH

4% ¢ ii# uTN-Arc-PT ortLiNi 362, 181 1 tilt "Mitt 411icT549

12)t HOTA © A1(17) 74 1IPSHT AAT T4Nd, graqt:7t |] 41j1lt 5a) Trgl 14572 4MOI 41 #241; 115

<a41 fa4im “AT 34 fl14/ tar T TNT tit 4

(4fITRzii piNr.:1 1 focirit ti# QO TIMM. 4)a111 t £1 i ailitn ri TILA 1-itt Tpu am cir To It ZN TEFi FRY Zn 14M a4 5 ATTN K ACh ATH © t 1 i TstfZNI(t) 3iINKLift 041 T4.1419 JirLict)01* fifi; Afitunt Pow Tt Cad TAT tt ofbszi fttiii iz fr Ff PldZfre. Ta) 44 (F 17024 teNFqir c3 T4114, fit 6fii1411410 tat 31441 an b1 Zn ACAT214) filk Tota, 4taeria “a, ar 72) 1 cix 16.14) UHAMTA) CFT ana RF AV: ATCT 11 ol a1 710, qAIi7tkdri IU 11 F(IVITRT MR 114 q142) 31 7bStZ1 mitT frig Ww) Ts ai ET Titram ‘lq i ei AT BIZ trd),-1 ii 14)43 4)1 trl 3tR (45

zf 71dMTEcfy; dtc Bin or trail Tr Tra r (14)

ARaf, Jr, 77174 HARTI; 7107c | Tet @T4 70,0 F Zn TI TMOMD rat RFit Jeira\ | 347X441 Zt 1j116,1 3frerM(- 444 il z EA @)Zt1 41041 qt44, m qT 21°At ocirta Tile 47 TITC4=41Cff 20 smear TAtfes Toft fitdT 11441 a $S4 410 7) eM 4) il TH t bVta) 2) a4 Hi obi CRITI #1 tr. NNta aE Qed UT late f5i [51 tf i ceTrittk.i 4

HARYANA Govr. GAZ (uxTRA.), ii TY 4. 2001 251 (ASAR.11.1)2q SAKAt

;3h.Ate-47tf tAtitrii Mt sd Ulior1-1,011 mer iTzzrzr (2) 4 7mi 4161C

BHEMA 414 414 TAFE gH 4) Trrf0140) 1917 tt

d9T1194 404T Ift Ttici TAIii0 TOT MT It .

Ire 'T# Ofci cF1 64141 7TTITIRTINit RST bf, #T4MTPIN wid 410 sildriliz Ff 416* 41 TPMr4*. 314i r)LIjl oto 1m Qi tiff Ta tik ji. Te Al LATO 41BHCEET #17141 TZItzfil fTyw "SORT 0 qT4-4fcbl zri Taz ‘Wart "4401

1 rfa, zitArkkugg ~~ RIT t tritevel:

ilfa*Ttl riRT Nic 0 10 7Ti 3tT1R Tgd1 ;31:FIRT (8) 11724 atairl utr rtm if 4f, 414 D

t<1171F :IN $ ead A Trthell fra qq, Afgdi)er 41 4 cgtsr41 vieT 3:TK4 {5) ikrad 31497 -1t1 1 TRU 2iv atz f45 401 Tiiel 071 TIT* OlfctIATECu1 4,41 3t114R 0 'Mal 4 f--0)zo-trg viird gta 01441P1 411 Ala* zf 3u4

arfzi fir 3F4 45r cit 21tqf 'd+14)f44bRil w4-414

i ITRTru(1, afplctirti 4:4, tf 1,-T: 4 if:101 if441 4 145 cH 3 ‘fktt wit frafrii)d Vefs cift .300 t'vr gj T2%4 0 BTit fait kgm-414 gR rir rei ftrdrO ot ti(vret IT ii 3PTi 4TPRItz fifto f=hzu 4TrAi4 "ter Tr<kha? fr,nit0 04; MA 0%. 7HM- 40 41.5041) 4144141ansp OT 14ftm WA 1Z47 f0-11* frwro5R4 f4fk zitbd 17144; STW TAT rghtita ™ afk N7IMA% zit TALIIt qK) az TrwiRpi3IF4erittt if trd 0871'1t;64 t4 SRT 61d1, %MHT (A)O zpn 3TTaticai TirRm

trziti zIg 3113 £4; 4:4 A wrf.aTdbiWO, lit)iTfti ;Tttl atti TH14 JT9i Titit 1A7HEMWIETEITH 1 TRil

254 HARYANA GtNT. GAZ. (EXTRA), .0 ?IN'4,2003 iASAR. 13,1925 SAKA)

1. (5) WAM Witt m i r'dO(gheit 44zt %laffiPiciciq Pda wit acrfiu ©) 4 fata dqifiet UtrtT (1) 3MFTTTA1T@

Mir iWtier f 1 cat f477 4r(i Weft wi*, 44c1 arftwt gre IH fOr (INT \34 Intro 4; \ 1 1 3THVITT 2)iEMI cifit 0:1

STrechiti THiTi ni itt Witroz 14441

3111;iti TIT catViort Trg agi 3qt-riRei fkR Urlirf ffr-iiz H-ciRei 717 i «uf 1m 440 47401, T13AN@N3114(11141 TIT Jal (2) #7497

Ifzidd4l terfr Ht if ini 44 Rit

BERT 11,%0NT “tt {OA TM! cifird ~~ facs #2 arcrifoco eta ques ITH "ii rd rzif* ct t4dpict-ic 4fWicr Af 4 7MT31biaR(11% 014i 7.114 Tr 41

2f Tt Brat #11411% Kg t 4 TR ft al aftw rr TPRVT1

wan 11, 3Higd @41 1F £4 4EKT4 eircir 48. treUrict AAT T1174T41

Tim cirol bT urm ;mit Kv, frilaar t Fra flitiv

iffirait 4) t 7 kd affi aa-L1 mM wa 47T

izt4 LTABHIVVTINL =i) faim AN, Asti 7F) ZbeTi

Te1111,Yi Pjiit irt*M1 £AR #trii

34M(fit trttfa f 14)\314 ryt -11 3tzrar

ifrei ifR7 4001 4; Tifdt *a-OM :

3fR YRtif74ttt qtada a51TrTa 1404

galibift Gp. 3iftiwrit 3fR f47fit qu

i 4rdte uut dst qv MR N zr

(1ST 761 4741 tfir lerfft ~~ 4%4tRi 'q0 cO,fip:11 3faftt ta?

Tra 4R=1 faq fA TfRitrer 36V4)141 371511 Tefi WNrift 3tri zdt

ToTim igvk TI9TwWHAFA t, tfla trr4 cold (gal afftWrt Zig

aff N ffolt irwrghT T1411

HARYANA GOVT. (iAZ. (EXTRA.), itlY 4, 2003 255 (ASAR. 13. 1925 SAKA) Ptirale BI4TRT 4 ZiZTTTURT (4) 4 fAfte, FF Twitff sorir (5) # fftv <ivavr '94 A timiirad 4, t, TH UIZTRI (6) 4 Alcitc tiv 3TFAWRZ) Wo cl g(g) 3,14441 it ¥m Z'sftg 4TtrAtm Trzur fr. ft M.:T.1441 Vik La] sifiTotH

1. (7) 404FM3101R1(6) 31 9 FRUAT qgfl cid TTRKR:g 4)74 vofi arftrwril wft 0, Trit zrF Titifitrff t., To Aft Trra th T4 Ter sde-rfdi . IT iictql$.1* twig" /TT 4mruei zAf$er 0, fded vwr- f4 cr i?0ff atH 4 WAIN! cfifck ~~ 2ffit trri atR if WRZA

3thRdrea*r1 Tek tAr virfiPr 3ifimfipfa ;F4A 4Zr-15RMrar*. foffl Wi#

filifAft4u ehtTi 34R irgerEr* -HD p41 zt;t gti TriR ft7 7rat, WO:

1. (8) ;mF 1404 qp(4 agr iciA' tfifif niTred- AM *vic40 m cllizrl fa7 TH. Pit4 A, |ifftTfkftsrd

AMIT 7:rlt, gt4,f i4ticaicibiid 11fl4 41#4111 ff4169

S47, tot rfrér tT 5igZiM WZri TRH *, arrkrurn, RTF £ziTt Cr7c 11/1f. MT11 11:1104 901 3et * didi co ufo t ARTE ArdipeArwri taro-grA tint * Trift t,

ii f IRI; t, TRF 4ilacusq* 41 tittitri Q1f 1YrrFzu: trOt usriir

17 7m TKO ttti MWTe * 3iftWeg jl) 341M Tstr, 14, 145r4 ER, (ill IR 0 AM TG 774 Mtil tiiiloo fTiCci 3faTtlerd ci))111, wrf 3Wavwvrit Tma 114 44 10TA UR <411 47+ ant 77( tiiiPie 3,fftR FQy1 ttf TITF ~~ OM2T RESP2 »3tvii 141444 TriF th Wow A4ft 1 Jf in | ‘amit Thttir Ot 4.11 ag :3¥4v.c timi tw 4 -it& 4,814: 414frki cfitgl ; .gFt siiultkz *tra-vita 1:1 41c44iti7ii Mqgl t ;yam A t, T™ 3T4 111141 1"Mli U44; fASVA tif 4).2 ti ti Aff

Trf Afk 3*7141%iN <siti; p4 4W arr

Agftrti ~~ TAN11

aR (1)14°Trrf aTriAfw Of iggHfrozri “Ft =

D7 'WM147g widt 84% qg-wq 4tewi 1,414t AT dichT Zri TITO WI liiitiNci) tficig) Aiff 1 # 7194 MI 'eke licutq Tit t Tri

1Frt ZT* strz ~~ 7rlt ~~ ztr-Am *31114 afiea)ci wfArr 11Wiciff

t artfm Ar --(wilco gm %lt criiiiier 4 31tiifyi qT4t*, ssifiAM Wall

nf 41) T% zABr 0, Mtl MFLT* r iWi et

u11\41

256 HARYANA GOVT. GAZ. (EXTRA.), JULY 4, 2003 (ASAR. 1'3, 1925 SAKA) ©) TnF faptr 4411 ztrErm (a) t 311T4 4414444 AT

Ticive g).4 3Thpr twiTreir9, 0,90 74 ATRL 3441 XT1 .omrefr *ftura

fait * Itcff ~~ Willg, i nTUTATL trft dEn Atipi «oiz Edt itfn tiletuff*ft Atort &RT rx4q arRizutrl7)4* 4141

TIM 35).<"Aci two' arR1%04, 3Hro 7Tr 7 1zt4if kat 4, 10141 14 dikYl — bP#F TemA qtlRfitetc, It

1. (10) 7f- £ ii6 1'474"fVi54 HT7IHHI413TT171 1ETZIYEF

0 45cft RT-11 AN't 114; 4trei # 0 turnit Zif+-314)1 aifttm

# att zr* 311ft 3411 er kl4 tiyawa, zit tirtise 741 KROV L1<aotns zg zit MITTI (2) 63014 A707A4317N #4174 zOrqe<-044 (tit \It-101 3mzlr PA tru 41zsf TF] 4; fZiog acri* 4 zit 4T4 t f4tptr *N-1 0149. um et fRmii mmiq 4 4414}itrff1

1. (11) Ar Tiwwi WT air 2454 TRitri WM ire kgicr

ii Zfrgj witk f 1-1zitam9 CAtirff TR1r4 U7 AA 4Prifttd,

44 cf PTT

afusrlt* ;mix treT4* qT4 tht 3iRIW iiftr FrF*ewit*® * anSltoRri urc 4144 ANA, f 5 11444141 1Tc44)1444;11tm 411 (1:3)WAL THF tiR4T4 44-ar* mg trad Tri 4dR4 * #4)*113fm zir4ef4 TR, 71mePr fig

UkiTt71 Zg g, g, tfitAm; 417,dGl 1 T f 4/1 ErcMAT7111rcff 3MI rfaThgq 7 TN,4R f 41 t9ers7* ff 3144 Tir ff tf zuk iP, TTttrF4 rdt ift i114 3 1Tigt att. Aqgl Ott kflit4 “Nd *tn-Mf UM W -3iftferra

• • tiftagff £47 cif*f f$Sr77,4Rci6-11%q ~~ =#r TR, 3cat177 zff trtft f4') 7g

9u41-1 rq tre f*e 4rF #OT tft #i<l61 4-011

(GIST 71W ~~ V417 ™M iF W4 441IFTat trltfR1 R441

HARYANA GOVT. GAZ (EXTRA.), JULY 4, 2003 257 (ASAR. 13, 1925 SAKA)

znrant 144 THAT 011" wit cfratrwiz Acriia1 tigf s) ict

aktivt 1T M179 *1370-491* {#7 xrg 41Lntio t TertUrt Vvitt* #4411111 tittiT4 4,m-14, 4nr tred liftdre ritt, 1,4/sir VitT

• • 4 arfitzglil HFT +5tchi*ma {14 of 741wrsicat TL 5fa7 jrur 7MT

1. (14) 4nr Th%+ wdi diwwr*flictil, Trg EERE usr 3Ttred(* 311.119 ifticizt.f 9eT £41tmefi-i tht Trotr, zrr 4Rfnzm Val ZIT Tra 44t4 Jr BITTTA* WTA gri7(ra*. al % tzrickm dv=hq * fas fkdr +rmr4 zn 4ra*fty- Tra* #146-1° ra7 14,tft gra 0 tbsi

. tgrftcliglPf (Aiif 41 Wf 4ra t Miutzm itiftm 41*37r;

to 04 1ft won, end zzrW, TIOR t, tzurre

wr Zig Mft eT ampar r 'rifto-att*Trzn gftzrs4 maw. — are*ulitq4*aw—

1. (1) 7sT * 4ra %It-4raorn*Ifiltittio cial ciRliiq*ta7 zr AVWO)* MAT tP41.1* t(toti* Wit IfT czail thif f44T

TIf4TH 2Mr( qrdr t; @ TR fA)S arftrinft 4 viif*/1 t tfir aiftwit Trio 0 AIN% qv) 7 Tal4 t 32. (1) TM*ittg i ftonft offAcrA, 3Ntriaif 1 ntragi aif*Pc11 fAcettit trzt

ZT 4rilv3 "Al 444 * dilfriai itift amsn'T B1alt “rd vrnrm4 geo aTOI

HeANEMItr 11 cfi<iif trdT 3714 criNGIN 1 7 ir, 31114 fraff TT 3MsUT zt

VarcP1a1t. #44 **41W, 3mtik leoitt rr

getiT fl "We mRTITT 4TR * IT4P4 711,41K f4i4ftto wrd vidi TIF <widA wal ff mrigprwrtmi

258 HARYANA Gov't, GAL. (EXTRA.). JULY 4, NM (MAR. 13, 1925 SAKA)

IT Fo urfiznlt Altw, Rit wftdirt tift aitet arg,

1,11 mai 1494 t

1. (s) WEL 3-Aq)ert zr! arfOt zrft fzriil gm ameTr 31119 Tfr itfgw flu2t Wa)R 1 144 4144 i001 f4aR i qicd 4, 3 PiRral IR, INILO, Oft Feit fCU, gd JI1 faik Y%zrF arrtdT. —'144.rift 304474 30qul 36410, 0 -ftaftwat Zrr4alC4" vrrika 4, 04 arfOr, qat4ld,y, 20hm, glfaritrzb ZEF 3TRI ildd4 1. Lirrovet Og armar fr cilq6141t fag 41 wha.b't air( I i, afkit3ifticrporr, ifra qftzrgff 45.441 vnima .7T

ici u414 Zridefl f febtfl rz Tund tr( fica kat. aff fwirfit

WT4, artsitri (r)4 1111c0 c ok ttit419 a4 4i. fag argt tor 3pFar eft lerz tiiglN t 4.4p1 try(or anzrzr VII 3141m, 7414ynt, Tqfeehb7 nwr tAf44-zi 33. (1) fea artz IT TXPA3MT Zi Tfriad Mat 44 1%. Ifittil

Alta Mil agda i*--Arisiff B)ll—

aft 31 vi [tA 14.01% zit Atre-té gm %zit vot 4, A1 five

3efqoili Sr4 3ITTRIA -Hde [tm4l if, fiTd airdWit

of THER arrsef 0 ar 1%A1 rst 31MGFfli T1, i4i.1 Tmt Tr. 3THRitnl re tfc) 2dt 3rrtvi nzt grftimM zrt 3044:14 2 TT AT AFA. 44d

um. f4 tem 7) raw artRzm ~~ fzimi 4, t zritraTitii zb3!

iturf--agit 6lkxt 3thrgrg qAl aviiVa tri. zrr Tifticsrt KR (TM

strta f434N zft aftfdzsi difita Tartar gt

1. (2) 31445 11 TRINA TITRWRE TT XNfta

WA TiantM art idrat pmoantvm 3Efripirm em’

HARYANA (MT. GAZ. (EXTRA.). JULY 4. 2)03 259 (ASAR. 13,1)25 SAKAI)

1. (3) anifTi Cif4)ii, 11741311Ni# trA, it Ti T™ 7110 © fr Mv i d4HUTIO9g47411, OW 4g, 3ftiWact chKuli zs Tt7T#3cf fay 011 4TH, #41, Archi 1 1T i at? TIF ta Iithimt 4914 U IT 4 t4IRsTh trarvz qr TicT Th7Rel 142-T4 fitrt q,11.0 Pt 4) artfior virfta fib41TIv 1444i 31x.v. Ziril 35 iigf zrril 36 3zM 36:04 AT
2. (5) 14Ri1 412A1w1 ffft.31417 UF Ir t ori THA 4 Alxtfivi

off Ti Veli i 1.7741. 46idd1) 3Eltarif+13ndIT &NT rfie

4) 3ed srr tttuii-wwi sitar 1T1CR ? AIT Trtt t i ARTillom Jetq tnrTrzn 6) 3fhirdql4 f mat!) 14741 Ted ne -eft zt 34(4 114 irtml 9-1 it vial ti (Ttrzr 2) 4)ge1 Bnd 41F471411

t4t4 sit#) 4:4414 1ff 10 rl

1. (7) Wit squ:fed er 4K4 dirzRi (5) (6) 4 f414<Ric 314Fi 14rtki .gtii 4 <r i1 1116Titit=M vittrOd1gr( at-grd1

TUMIR itzT 8) ‘am 57 A 37473(15) 3043TMaiTur 11 1R £ZMiwun 3ittti aery 3ffirom## 41314174 gfturtr ~~ #1441 #7 4paaWd 33 Ht

A4.4 agefidw flaktz crfte WwW 1

7 -41dif)ci 45Topki ff alt*Terzf Fin vriel

ge Wt Thi tP TTerqelTb13 am T711 @)i1Pwitt 414dica /pi: Julictr114

amr trfforPriqwa 31410pl1 £404 '<lit A tliTA Tei itkrrl 34. (1) 3ilari, td<uit tf «zit Re

471144eil13 444 tbztrR¥1t twir HafAcq zr7sWnrTm

A0kzr qf ?0r SF 3d) thiSe trddat 1-k 444 APF: cookiticty cf 41 nid Q fatre tR iptrltfe79et ari 3R11 fats 3rtita 27 O51 sa-Li (y1at6n 144)30FMPawrt, 4 711MR4 zit \3=,. jal 4nro=4, Fut zr gro fA-4tltd tz

260 HARYANA GOVT. (AZ. (EXTRA.), JULY 4. 203 (MAR. 13.1925 SAKA) HT 3tw fHlittAL wrazr fCfp; pc amMdit (dic Dall. f4Tafg TUL 17 fel 4 Biride Uneirk abn nT agen anvoas pera 34IWVI

fr4ft 1 SH;lb :TraR ET Tle T 7I7M-1-114&-M UTTIEr fei

le. Wq Tittfaci MIZIT UfieTit

1. (2) i TkNati gio. ait)iftidT A riqr (4f4fd.1z 3174141, Mil 7.41 1 4 4145311fm Zir(ITC (1) TTR SMIT617sY | arvll TifeM41, i141 3iftff.b14) 4 UT3TT400 041 tirird19-alizT* ao 414 4dr TIOKU (far Jigl 4A4 340%brti (Z- 14144 #41 viz 14441 dl “lis 311 21 utfic, The 1%, 2if (U1 3311 21 (1) 4; x17 LTrladfe i Tif 440541 35.0) 3TUif44M10b Sretk bf it ti dled 444 ur® . tra

374 KO! ITTeTT tei 4lqf PAI, c tT 9biT @M,0 4 ipf ff AVAL it Trig t 1b f Tie 3.ilt7i 771 Vicfpilco-1

47-19T'argell Te GT sac qt 3ffell Tit&iies7 iCikmdgf fleom

1. (2) Ted—twif 41. 3ri47 461 fa'PL

War 7r9T *f clg V4) g* L11d7 fig(i 411¢) 4 14wlr q arrd44f ft41

I'4ql ei) (70 1 if TOI d'A'rerF.-1 JF 77911PT 44; MAT tft rent "ft feg™ TT

1. (3) 3#4.5ilm 1l 14,171 ¢i:T Impq Mik a1 TG 713106 Dit aT (4 @ 14ilfre, 4441 1HT wii oi . TP 36. (I) 3MIATAYdg?1 ZIT 3 THI3S r 304%Argi 41.3.01 WPR fd We rl 1b41 464"4:7 ;rdrku (1, of ACh wird7r wif TL ghd tito

te RIT olEfert gpithf. fPitia 30444 57<. 37-1 feifldd

ddcdSat ¢Tir {Thal TIW 144 Td t 176¢ ted OL 1 ket 14

ft Q7773 3 @lllicud £114% ZIRWT 411 3.1MOVIL 3Tihil 417 71dglr :

1773 77; (r kedQ 11 CrZip91 Ib fZqq, 3fitrii cteifir Aller Nn 3rA cft Trerft

HARYANA GOVT. GAZ. (EXTRA.). JULY 4, 2003 261 (ASAR. 13.1925 SAKA)

1. (2) zit, 2 (rdfl 0 +Tr #©R, Srl (14 3un tim il ys gir

.T 7019 M& Trt tiVrii 4)— vilt;41);

(RAT. TH itt- ZA4RPIOTT 314 4R. AYN t

1. (3) zIf&3UVRT (2) em8Z 4) ZSHFO, 43047 od vI4TR zta MMC JZYRIN 44547 4i 419-1 41 E3041 fORT ati IEFM7A4

Tima 3fact<) TT R TwiOrci derr tqfkle- crikimi

@ TP, ‘fitzeriFzt4 MF, #40. er fa, vi ct 11110riTMO, p76 0 wetsl 94 AOR 4)

wiETit, HHCHA—fui PI4MIZZM *3114l4Hcot 1 4R4 i fq,

4144r1* F4chT 04. T1 fAV" KTP('0011 5) 4il<0611.i4 f it razra Toefq wit gre usiq

TON -r

1. (r) 3644011aiTe311<7 i a tid W14 gt, 431

*U4, M2URT (1) 4, vir 3114C4 ftalt g, t ar

1) tkift ti 4 i4mm + 2113. %-j. iOulrifitPkx1 tet TTR zu 97 mar it Ri wow: irq SHO zlie 20 m1 MRIT7 arur 0,z¥ qi JET VIII 317042211

262 HARYANA GOVT, GAL (EXTRA.), 11 rLY 4. 2003 (ASAR. 13.1925 SAKA)

FR Rd Tzg 38. 4fftf torQ.7tft 4:YT4f . TINT 3INM17,TPA TAR f44tki

t-7 oR fri 4i 19 17: fistred 1-097 fT rivM 4 i 7 Ir ZW4i BT 1dr; ttat . j- 31AT4 ITR t4nzit arift4

3146fi t; Tr r TAM, Wi fff t ff fita War Tir zit 707 AT) ft 41 Tussi 7%fr-i 4R4 4)r fAkvi ROTH ¢ art ce TTI il 1 3te. im 6101 144 tRA7etN1, f crivit, 4ritii fl vi-wa), Rear mn B07if 14100R st =4FIs

if pi Au 39. (1) T A,z0W 7 get 991 WERRPA HzAsor

¢ Vt4rP +f) LFR:) wml 1 f4Tit d 41 m r'3q45 rt TET f7M41f4M4 Ciftsi | WOW 0 717.147 9g¢ chil] 31t critif AltruiicpT 6745t U.0 siliadzali ORIT ,ffeoi anti 447 WIRTH (F m HRIrtE Tit W7FUSIT 047111

Zigwichi amN 9 gm #14 Mrdfrici, FORT e141

Dt 041 AVRT WIf#T 7c1 # fi7c t £147 fktizr

9arm t STIPE 40. (1) Ya m TIE4S31T1451 HT ricich "HI Zit TT47 31 £7 TaN 77 iiT11 arity zn cMdi

URM013TT gvr4 wvA aRithe fgaT t, 4R

3tirf Ti3 2511 tt rtfkz11 Trar of AT4 op ™ tea OF Nfattivi ~~ (7itrt gtm ted IBTHIATHI

3;41MT ## Uei4ll4 7 ZRHGTCHFN sTgiti "ct4id VAT

tict, Teri 44 TTR 4Y sffn

1. (2) qi@INNA0) critdirtt, Trkizézzf49 TF414 4mzH4iPsw 3TaliR \skilm (1) 4 qffRi affaitftra "c7 Wiffrf 41. Mil 7 7b1374Til (5), URI 16, URI 38 M UM 39 t *4 vira, Tau ® Tniritd 414 311,li41170ft BT faratitr, awl/

itka PiTtai7! wilt t,1 ic Tit Twi aittiferd

7ARritt

HARYANA GOVT. 6,AZ. (EXTRA.), JULY 4,2001 261 (ASAR. 13,1925 SAKA) Mogi IX qRtq NPicir 14+At(afir

. Lo 92M

M41 tptcPc: Tika 4 ORria 3#ffivi 404 Trdr9 aR 4idt oo

2q-14(44wprqta. r rl#F44i (Arend Trva 14 za fzvilt 3Fzi sti "01 @ § ii %tile 41131 t BiTH 146 1i4(3 tf ATTlitchit #447 4) f4t11147 i 3M (nel PrOgi Kid Tif441MR THZ tur TRIF mm 44410H tt K)l4warqv TRIM iV fa*q <T41.01 Ara * ht

giRTWO- ffreilf 11 "1 £4.41 451 it14R

Aral

1. (3) arfirved flab f<ilft 30 0144 Irm 45T 2R]111Mtro

thea G, Tiirbet ‘at'it 7qtte: IT32%d. antcblit gi.<1rirci 5b4

spat ISNTT9

1. (4) 4fe’ Rifmtl az aritorul 4 4ra al fttgi t.

fatikur Tritmeel ~~ Oeifie .3itpuiz zI'Eftifdcf tfif BW3l4cbrit

i 197cIT9OR i/IT41- toils Tfutful 41/4 A WEL. 32H yf

Tram* exit 9A On WOTOR er zf- 301etiil

AR4ATTIRFr4 g1tN1 t TAT , T 11 (171Ech<Rgini 43. (1) 1 ard614) 3040" Tsq, twif zi31-71aff4441 UR fl T BAL SAI? tif 74 Trd4, 1 . itilftei 21 4 #t 311 tioft wat mit al 474

1. (iD) 01 re” ubli WHIT! f i i,folMq zr im araM Arcitg fAKIIRCI WIT 4T ctti , 414i '07 434 LRIMLI-,

zi ing 3r5f144 Rilft dqg-5

ii n4, atR. . @) i 07MA k:=4 tr0 ford9, fatre,, II fd alftprio f ZA "otcfPii fits Qu ftaM9, NW -illft4’ 04* HAR

1:0 z1 0114gw) Fakliq Atiti 74tQ

264 HARYANA GOVT. GA/. (EXTRA.)..111,Y 4, 2003 (ASAR. 13,192'1 SAKA) f L 3trz rf rfft t. ipictift iis 794M. 4141'&TH, ffi 4f £144q rsA t4iliT 41i

1. (2) celf (43: 3iTicRT ~~ 77N i FIT fafert zrf Ott firm it4f WRut f 4 engrt 15% gsAcohrf

UfTuf- $T{ 31141441F 441 wir ari UrfuT-174 qdT

fT t441 fir M 4 W445 iv 30111 udcott) iii T4MSTulriu gt 2TiatR “3thf91rg T4144 Fris it) |

1. (3) it 14aftt MT! 4F4T TIT c5r Rze 0 ct 4"4 ‘gil \-NOHItZT cd I T4 37141170; TM cflid t

eat FA ACHT afRRWIIT 3m2ies 1ZEr Trfrd fet

carticci if(T Figtn tif aiNi 4T 7115. TfTO #

f4titito fAni 4 T TdTer,4T 33Te k 417;fAtift r$a1

Trzrtt ZR 44. 4EA444Tcpe NT BT 24711484 (27det- -- (44 31, 4441

1. (7) ffFttptCN Tian M3 mTE Cn a3 2M + 3PdqT

aRGTH RettAttf 1qi$ Efftoild erKkTi

tipcqT5T4 47 264) fitri4 Well ~~ alteRt ~~ Z072ZIAt 33 ToT? ISEI3@4f rit fi ft TRT4 Efe 1144 9rd 4ifft117 QTWRIftad; Nt GT 3rfz)f PA c5 “H.11thn7A criefff FLAT 3t 4 1

Trk ETSTTAM F101 -q Kiffd5 zv if tutdt

vtoko TgiPT1 +10 "amrtt Tt) fkdg <12t 2Pin SXH7IWSH, Aditi TIT TIT ITWT IT 4RY 4517 R

31 ,5it16 0 4.1) mom TW IKFM: f4)Tit 4rti vthira eK/ wq

fA 4n7 To S34WHtt 15 0 f4fAttYKT MT{ Ad1tsT)d 921+ 1 tT Wtid VT

TGT1t41T;4 at'sf wRewutwit 1m fiod SMWOGIRITFTIMFATITZ 147

• • 2
• • he 3U1 914 firq;) BINA #1 0fd,w CAITIT

1. (2) ZA7410- /)0 Vat Btigt © fazicn, 41-fAd41* 34-1 TH

NNW. 4t4,41 8, TA4rAtE TrVici 154 Apt

I1ARYANA GOVT. GAL. (EXTRA.), JULY 4,2003 265 (ASAR. R 1925 SAKA) apamxr X adr 46. Tiq301#71# 44ME ff ifl vr ifiRift3{1fra YT Wz" 1 414£14/ 0, £439'Wto fderit 444K 4x 141K (ne Arm, sIRtoi

atl fiMpfi i#£*,,n, 1908 0908 wr 344ftzt4 ~~ * 3T419 -erwrcio

fafgei *, ti orikf t ifSH ITI 3 HR/T424 2ffufave-T tri an-TT;

1. (IM) TEMHPA) glvifutf 4) x“iipf W2 areftTI tf01 TTitifFRq/ 41t;

1. (8) A-4 lichazir, fegif R

£41 WTI4144) vefismt ~~ REfa1¥AcWd41 TTZT 32M *14

avicT 1860 (1860 2B1310keid£45), 4i1 Mr 193 MT Mr 228 al21* '4H7¢jT1 EMT 19 f "TIFEDW Wizdael 6*F$11 MVO,

47. UBIWITT vzitzik ttrtitriwn Tfac4l rex 7414cfed The

140 J40441 Odozpi Tig: Al . | zrmint 1ziTt tmq Tim Ntfl7 arrbi kiifde *TA-A le '0+44 #I4T [Tilt ajl ft TAT Atoll

48. alfOkevii gztrg7.fR4, 1211441 ved vrfdwt 14x Li

)Tit umat zti atfeM f(IPit 4 TT4.10' Wl antn't.f u 1Tz4B1%aK40c1 a a4, 4T4 MAT f40ff WRIL, ttl/ tacll 4),4441.6MMER, PTH TH

THd 714441 £4411, cn)i 41VARIL3IGIOFT7L fAvg,zn i=ict7 & | aitd4, #111

zattm *> A pi 31kk 44{ 30H i4)-etx)c440zh A '07d WZ “itia-ft STO, TTAZ 31W7; Wr le* 47 i4id 49, (1) ViFff4.4 4)7414455f © BRUNA Te narea a9 IM, fsuRig7AN tq WF 11 Tr N44 itddsI3 70160TA Yed UFO WI ip EI4RMiid PTKtk of Tre 3MTRATE OO 1 rlaa fMiw 4, pf Tptq9 6 grftivi ,44, 1

07711dNt461 v7iC ifitzm 4 10ufasrerA 41500 ffrat iTRI44 tcttar

giu ii cl4l 44 wir m 4)4pd wt ward wptif

1. (2) ite wl 4BHMIMI411074%GR rift, 0) 46 wow a STEIWKIENT f4falo 21 1 IINT9 fir 4) iiftuff 266 HARYANA GOVT. GAZ. (EXTRA.). JULY 4. 2003 (ASAR. 11, 1925 SAKA) <M t49+* ATM sIT 1N41 iftv ARrifaff Tram-mutirrf4;( ziR qo- ARTRT

3TIRIFN*R- 1* z111Rd14 chid AMfrifbe fOftr Wu

42THLH gra tiR41-1 4;i-A A 317ichR TRU rn d 011 fin Nrit 3M AP all +1

1. (3) 3ITarT1 2) * ¥citd. wi MAITIAlIN tufird 4P 4 r4if 4aNott

Arc ZPIerdr, tre fzll ANT fo-q ziR Ara f44VER | ti ibit. Zfsrddl

cllW/41 tv.pbei 111 Iraoqi *, r reit t 014 31% a1 {1x DIR iM411491 *, T Thi 7 Zeliltl 11 IT ANI fI31.J201 fatild tit A 214. Regi ifl W12ir RE 15 fuaizr

3writl HIAFa @#1 m nt n fir fitkwft (8.4144 Adl wece Trrqift

50. (I) 444 4)1'114eP TIf4*TO ctit 197 AiTtci at trg41 <n wrda Kral RAAT @r4 At RA cie

310 11 41Pi1414K1 3r £7 7r4 faRid :311

ARTI | 3r4A ffr wrztartN IT oF ticiffkl ul &31t4 tl, arlr-f

Pf( 3ttifitt 7h ITOtf 1

EHITENT 4 7 or %vim} fatreT-10f iff sitmt arm- tem,

1*34k1sirlt)q, 14t 1 Ztaritwtor(11 «Q1rd 14 Amail tart effq

“11 31104 figr TER gi mit GF 30TU 3 1wal 54 0IA141GR 4.41 wit 6R4 rag 311471 * a erg 3iddoiffl. f Tt “Aull 211 4itrii aidfra 4*41 kidkg.17HTK, 32.14.4 MI. wod A 4rq QII =, WT A gv alftwird AitE lo),1 itzit TRIT 3iffite, filar! Tarr pill A. 51. (1) tRK4,441 ivrt yral 4; 3rtitff ZgA itt 4 MQ 4R1w wr) f Pqd 3fit'ff R3T 1 1 iarcitl licuRitti cyl 194tziu,

prar® at- TKITWrizit troutl1+1 odoor

1. (2) Vr k4K9 Tide VIN Q fdk 4k md uf i) taf4d 3 of KM, 274 tR smi 34 t iforzer 44 artr4 244141611 Rit 3A4 41 (tr7 34sffit | 7.47)1 Met nt 52. 11) qt; fkeintt/11 Z4TV.111, Nirltatti 37 9 N,A1 am A 14.1-1ilg ARE 044441 fxizi 41406 ed 441 Fibar t. wit *4 «qt 344m 17-1 1#41Niftra-,11 4 3714 urfarr td, 4t arRii ~~ wirts1 72m g24cTtfAutft(t 34441 Wileft 446 4T (IR 14, tmlicir FRRYANA GOVT. GAL (EXTRA.), JULY 4, 2003 267 (ASAR. 13,1925 SAKA)

RIEHO, N3WI/F.: (3) M\3114410 (4) gra 711 i4, Virff 47001 Tet Kur 47

Trwin ©) KITT K"Wf trfirrykrar — arftrzm t-- ) Tit 1953,t lot ftn 1:4 fstt fatiR& H#t wadu1 ticy( zt R141 49 i11 fircii0T itshzl Th

3i5:444141, 1941, all NGTCIANATAY itOic affereldzt,

1948, t 3TIRRB412614404 tpdva ferAtt fi.lffur 2ufircbiRir t 217 Tira 90 rliq v3lIfitm 1 ur

1. (ii) iTtrmtliq 1Z1%#1 5T '44 #41-fkqu

iNtAd aritrot fkil4 1973 t adtftzpl.2T aTftii4aT8

4/41 p114114 14ANT414) ftnt dalri

ar oi) 'erdzERITP4d4t iz wi viz 0514 oit Zit1;1ti TI attrar voi 1441 fitt RTvia1431* 4141 v ir

of, fez, 312toPAZr ortr dfro.id

tiraT aTTZudP<t t

1. (3) 74.711 WWH, 41° Tricft #41 4 trof28 fav-r zZtrarvr fi Tsilakit164 wx ~~ BMe3it Tel gant @) ta cra "areRITzit ra 3TRT age, WEAN Loo q7i alitt rR areiti tkfft urftrorft 81 ow. trriMt iit? 4141 tirzif Jrictri Mf, - wit (I 64041441 molt ufe4.40 ctiO eTiTT fthift +191 44MM till itt71 41"q5911

mitol rmct 14117-tt * we ft4 fkw4 alfZicr,or at ii A1Fdr *1

268 HARYANA GOVT. GAT (EXTRA..), JULY 4, 2003 (ASAR. 13, -192i SAKA)

19341 affire 1 A. 41-n4 elf r41/ 1fte€, 3) 4 zqiff41crd5 ffriim..4.4-114 wl Ter fisith-TW U4 a24 30).fr,79, 1872 (f872(51 .ifftqzrd 1) Wet .;rd ULM 1aclichi b Au, Nraoin, 3/44) 3020 N zuiittchla 4 AT. 3444 wile mv# fi ‘di? Q4 fuze 4

EF ST tlt, 41 1914 #41 M414 oni

1. (3) 1TRI®O4 4 dkirtd ftitm.ft,c ~~, 4Rircti'r altrar TIT4:4* 44 iM If 32141 R111 MO (11160 *1 34t44T1 45).

*309 N7tir 314 PT4r 3111 9 wd)vpil Biti7 wzrar #mi-tter 14diwi) fM-

zr TITTa ficd)le<* fl WA OTR 14C171X* H1GLIIftd1*141111i4 ztrzfriT k fag 41 f*it

"aaci, c4 3H01461# 8wzt. TT AIT WIRW( vturart TiP4 1% 717

irtel#s - ZIRT (i f2iOrR..41 114,aqpoi 4 aril "lft gbit

• • Jnatert, 54. (1) 141fif4dt fl 141i 411 ZI MA41 *;:1-41:1, R41 anta vo, ooo LU .ftt NI 4) Tiritrt gre re41 NANT sited tame zi ba f'Siit A itfaa 44-sicr 'qt1144T VI 11/417 tIrRN 33 34 35, 36 'az11 ZCRT

52 4 zralTil )5) cBT k71VT 5ti* 4ltiffr (5) 4 qv 450 fttiN, faffil

311447 | f0A4Pg 414 1Mf31144q it TF*M

1. (2) el 31t1/44M 41 Tcitd MTA frrei 5ar-ViTur

fe7 MAI f1417aT FMF *1. W01 ttl TArlcm.tard, za

%41 4ta0 WAT 471 Tit Tzlizt7r, fib & Trkra -eniiterq zrt zrr- izzicsq FVATRASTL i,t tezignFT riot 0 uli alezvr x1 WITETH THftWr 1 316t*Ttil

F7i9 55. COZW7\I'm< 7d umm 0*14t-4d IRAN;

antVeod* 3a4.1e Rwr 3rr( n *V W..30:Teffit ATM @iitMit ~~ *-37719"41"14at,

#0 3744TO 421f CrlTof TIRVIT, wrzmizgrq.:prf) e2ri 3riszEtr, 3M4*Tft Mri *MITA

3Tft*Tftet, "RiSitd4) M4 *Ttft1211 *TILTM 31f4fIRzli, trmtv-r h14T4 vim trd 302RFrftz) Pa, ftd Wii*t (104cfrit F42fMf *-2 TWO. WTI 3frtpi1 3C14TATNTAT1F 411c01 CHT 34-11 3A4AR41*1, izrort Nier ivA T1Ttqd

HARYANA GOVT. GAZ. (EXTRA), MY 4, 2003 269 (ASAR. 13, 1925 SAKA) (az *1 fp-0 lz arftwrftm F711 211 Tfr aaNsf tr i3149uai. Tr Rift vi: keel? Kar Trztr zutzn OM ITT «3TW1erd TitzOall

col 4 WAHT (1)* 1A Nchre 3044TR3H7ZAZHANNP

6 + drrglv if 3B t1Trd4d! MAT nd Btm* qrq frlizr T.R tid wAvt: IF( Trea th il 56. (1) 4111441 1 TOPT 1M 4, f , faftd fN tterrfd.c, mR Ruaichi ‘NU-l(t g44, an4

zrfiu,s(14 4 fA7TMNi Wzizwr cpjgt] £ Frn ErfOrTga arftnift, f&d

ftre IftRIT WI I

1. (2) fl 1749" van HAAITATITCY%TP off

3iftri r #111411 1426-F 4 t, z{rtvr. 3rTar FM KK7r m 4440

PTTM4 £ mc%« tffrfill ~~ 31TVer3MOfi7r MT Mit ti) rtirckiTh774 76l)R

DIT37TSer 04317-11), 39t1t t*Tft 31141 1 4767):

Bf ift4% 3dvr ahr fi41 M290 f17 cad)R 411 mfactt i JME latTr kif, f rruii roi

1. (3) RiciZr tilMix, 'Oft st Tig314144) 7RV ANT illiPrf 76NICIT 4112370 +Aturf A 4i Wer ca“3151a zn arergittit rkthRI SEQ

mT 37 ANTS) fiferi ZINSIWIMATE row M)KQTHIOTR did 51x i4 omar. SMTA Msrtrrare iu wai 4 "mRi(a) t 309 cat MPT ETh=31k41 E SMMEYRT?" wicN t4fil gir.qi4 73411 7 TTR "Lomkaa! kT)

1. (5) ifr, fcfii-31441i1 (4) 30TVATRE 144 3114T y #14110 Wit 3WTZ7 f4F4 doligf 4za< sci ilizilVEF ‘47 MRSA, vir Meteft at

fr. 70, 31t4itri itil31TH! fod aitita 717 ftigtirr

Xpt 1KTEr Starr wir 141MR fu 161,41Vit)

itzukzTrt410 3certa zTAf TReki 3rer HN TimkbEid mEt 7kt

270 HARYANA GOtir. GAL (EXTRA,), JULY 4, 2003 (ASAR. 13, 1925 SAKA) (7)0 arfit414 Tt 31417 Z7 401473, MEM (3) Nrit4

Tr"1 friWi Mr oft ddr KAWIRT (4) artfri riziiRtf ftht ~~ ?At&rki TH, 31itiWr

314k WWI 14,4 ITKTM3ET i iu m1 317g -ag1a11c141 "arff14114i 287

rdtt, NeOT711fer #4RaMt1 @®<0 leff: atrti: 4,4r

Trx f t fl, 4Hes7ss I

(8)*3:1 3itftd411 1t41+zfi 1135 etcIRIM afftwat

HR 3Trkr n71.4 - fei TIT rntriftd 4A7TgRI rTIMM

. ,57. (1) VIZI #3443, alEV T1fcfAt fr 3litg 20R 313341 zrifka «g7 FitiaTTIT i it,

fq)- alif441rgRitr 3TEE 31%IMT7a4:7 TRam! 14gm 4g 7

Teer crFA4 FMT vitdzR 9 tfa)t4 t ftiwt ibt

1. (2) Siftmful- Tr4 4fi 44f4w tret44IR144 4 zgfird 3rcfiil

Srl "43M t T ar140d ft4 wg, iketrm ftt "vArit

(3)4fe: ttl ttatei i FOL TWA 1M A100 #148ckciZ51 TR i t-glek. fr<r/ 4Rm-71 MINTT717TMt Iti;;;;

74RTr

1. (4) arfir- Tur timit «pivey 44 4 0 3ftstd4 ta 3rft wak).m ir aiEftgfs ~~ ifr4 nN. 314 wT 'On | vritrwon 4;11 OWFri

c) OW 1ACMITRA IMT 194 4TA4TR glrids% loft mgil Triaff

cnid kfeZ rwAtfd.qtiZakmiol ricit 1 GMI 411.TTMT T2ARM<Mra kir4;t3,41'49:411 gm, PARN: tht]

1. (8) AN Tiwifd, aZ8Ii M4148 4m A144) Aq%

Wy ki4 c14i trtl nT Alf WilTrefte zeitn

174Rtw Ag trxipiad tdthi4;14366It tt wTd nT rpl Tit arftglifur iTN4t 3%1 |

7) AUZAVIRAF3W #44zi Olaki fiv4) 4m Iedr,

4451 All zrF fkrititrd ~~ * tRi741171411; 39 314444 BBMAZI3IMI041THERI 158i -711 TAN BN NRFABIMIIT34 31d 41744

HARYANA GOVT. GAZ. (EXTRA.). JULY 4, 2003 271 (ASAR. 13, 1925 SAKA)

vatmrt zrt 59twr fipflfl wit wir Tim zri

*fa7 451Y 14)<iFef; mo fi wes Mifif<47 iff JAR"44.1 tri 1973 anitff Tritd aarwcd ~~ Aim; U9 5T## maf zit gq

vid cffAWcif (04 4Thifar T41J433Vidt Tid7¢

trft ;-3TWATAIT THM 184A 1 9d m'qt Co)zsaw seizuoer enna wre, 2kt P1W ar 4,791 eg 79.6544 A 39 Tet gl zr< tdr 1f) fiC m9 arot. ZITTTF ztnt aur ame, &TrWO 1 g's7 3FCMI 114 ntr!

th7kftTIT 4474768 mi tit 701 Th7 AVTt 1ff WA wt

A474, 68 gt $1 arq GIT, tl tfftfi1 9 t fg) rer 471 Th 141 tt4t4 Tod)

TI 1M 31witl qitd eff RN itt 21T3Tg ww-cr#1944 wHiRvt AFlaiutH

ftfgr Trzir a<OW? ZT3WE fir Pdi 9TOTR 3Tli trq Rk SCR uttgiti

1. (10) aiRomn wr EN <1 1 3itrrl#mt “9 uxort 3 i, m%ARPHMT it i ATH zir frt-at PPP/ 309 air 404Pi ffq: 041
   • (a) TS WRTZT Ria ar 1144) arca( tift cod thiiA rifq ailknx Or i1 i #R, ard tag TrZmohsad taq |
2. (11) Tw; (dal4 fkq [AA%ED 4) RO: i tip+dd

itTitt zqq-1)4) tist4 441-ftrt telRe amWrITT 1444

Tra WTer utisti t M1141 ITcogPi ft 14i qtr 3r-W xed , TTI Writia F445

1. (12) 3P2MaTTT Tif 114F4, Wid Tit2: cgt4 m3TTIT TKmit+141(st £3) tid) Wat f fferhrrz Tautcr ti imi T1#1EPT7I

3) atdtWiT1 iidT4Tal 54/45, Tid per Ti tmitiect)

THieer, A'qt, 74rsrt

04) OMN< zil, VA ritt#t91311t ziftti TIcA to

?etiurpL oifii4 t 17%, Oft kitti 0:41 61 3 TtriA 3111+ CenTeTR1 ActiTerl t Zrivt titdd tift

272 HARY k NA (i( ATT. (A1. (EXTRA.. SI'l .Y 4, 2003 (AS.AR. 13, 1925 SAKA 05) ref rt ijl mii? g4 31UN 3441 gt&qi 1444f4d wo TITQUNAWREMIWTA1345 #41; 47101 au 4N Tv, 14441 waM ffi @VIT14sTam

1. (Mi) emo (15) Alitf 4g fl 4 1 BN F4RIBR41G

SAPAL-I TI H4)301-1qj Tof4 Wt 3H14 Tied /94* Tr a Hq34rzI Prd #4 tit 4Rtel IR At artde-1114r IT W{7Acihl "Al (TR 3H4785FT Ar TtecU(1ilZhillZ1194 t TWift MEXTEIXli aniiftni #0OWr wwépn 1411 amonfi Za 3Frifiz 69. (1) BHNTQkarmer 3019 iTatmew, Off (*t.1*

4rd, fa-gf at mit 3 14tipzfi gic, trRatti, a)4 zit aFo-tt

71 Tig) Ev., K{7)* em wrT

gtir171 Zde$fqt SWARMGIL oar asrasy PITI1 TH

VIR (tuxedi. 3ftritidrurft f4144r #4741 Tc! 141t U'ilttadt ma @ kuiot wrvia. 41'adM nji. it aTP-Kri Enpteti( 4914 we

t lee311R Vi0l izmgennt TRuttiva AH #1

mET td 4 i*-ei D446 A t kTAt Witt Ki > bv, t14141uv.04144141i fail: Ted t"R 3ittt.i zirf {Aku RIH Siig -114 TA4 Tt*

atir31-114f otPT411 cAt fiT1 oodti sttplii-IT* ufuiITt

#hudr. iffy aA wil 711111

HARYANA (.1QVL. ( (EXTRA), JINY 4. 2003 273 (ASAR. 13.1425 SAKA) @) 34a dH patrRH rot aiapttngTE 18

MITZ11V MITt4i Ndof ttt THAN 31q4F RT7A el M1Z7PPIT Tidfisi#t4 ~~ TRT 17

rte) dre- furf t R)14 zft flwpmusqeiifpAd Aid? ff Ain

ii54/ inpammat fIF17 ct, Piii ZNOTIMB su iRet

"Wirt Bl If Z111AR 2rct 7/11, inf w d9)-%Nuf /111*1110.-M Trff | Kk

HRfad Tai utc11* t ora

1. (2) SBHIW1 (1) A 31- 1AXR! Witd1 s - ta7) 744ff :Aftriiz2043 ari £5fit df 14,0 ri/F1 in Rtf IRV i17143Tred- : 307: iFtta[rr in 3R:11)140ftirr vw .3rf4144ff 1J11%41* tid14 RIKFFf grow Mrimil Nftrwrfi tm uttréff Mkiin 3R Z* V111 1t4e-141 WO, fril arftfikdR Ml sear ci)itit14.41Dbnr 4iT4 41 414wiftdi intd 6.1). lift /sr wiT wt SMTIFL of Ri id&tu fl sTRIENAC7 Tes

qeEJ1T, ufsep 141 Na Azi A Td oT uttlifa mil lam4zrzt M5 institztt liTari fAq grtnr

1. (7) #1 3rtt-zpi Tsri m gff T™ 1-441 M.T. 38 Piic 1 TIlwff1 11104 Vivy19 il 7.fkild i 1 Ztitri 714 41 41, Hcg trft4441 39H A Alt cla jit tft 44 Siffitip ffl wz gra0tswid)r gut T-m7 4d *z.
   • (v) hl 311tritril 11ATAT 13 TH41 qifl 25 tf dg1.1,70W)314)9

HeiN 1i Tilt v4 fdurn:3441i1" Fq

A #=7ETimkic)) p-TIN<TA

274 HARYANA GMT GAZ. (EXTRA.), JULY 4, 2003 (ASAR 13,1925 SAKA)

fist741fAweArff arErdr0, 4 t MR TO 4i 301144 s

(@14. 3041: # 17.4) V)4 afrdiftiv v*ittk'a tft # ttf Fa7 12% art Thr tRit arctftr dzil 761 tift AWB,

ftffa 1$1 aRerrilz fteerd

ti? aw 41 t 14)-17F1 OftrtFre# 7 A wit$44;90 tett OIF f. tf

af tvirrt vitotcTzr1 mt, --

() TiF 9rfft WIT Tai Zetilgl T.TM Otol ffV T11 crif* *tic/A cliRct, 3744 Ip arel rf MUATITL4 iff il) zrg 44 gr# zT0MM4r DA NM TFR1 Int avi ™mldlvet fit v4 dd 4) fag flzri Aprft ftiq v4

ViTH 0 F1C#4Trq Mr ffVf irk 4s-

iff 3IMbct TSA1 t, ®R SIF THIF 4ft uftr tit atxpoesar Toi)t14) sTem fd; w?7eflcrik:0 (04, 'Mira' trt #, <01 # i3ff# wif t, TET wwii o Nriffi9 aR 4rt *IT (lo x<AtTez4d cata vri >t airdiNri 31qf0 THT “El ftiat oT 2,

arrovm Tray idfd tted trfM4 45

E11 citt 4)t, strterew, AFA @Y4 t flac c fgri 14- TN1tVTR # MTT; my 141741 rdtr7T1 awERTtrfterjr-- gic #17 eur ffitrfo fit 2a ItreiN) 77M01-f 1 ViCSpiC] Miwthrzt 7#gir 3imiTli 4)}4:42r [Tit Sgt Trdla thR nte3 # Trgm 4 (4 w. 144(W Mar To 4Rier PAT TWO PTH:

HARYANA GOVT. GAZ. (EXTRA.), JULY 4. 2003 275 (ASAP. 13,1925 SARA)

1. (iv) 1kM 3T;"ziTirlO afTMTR firfP mivT *4Drae 7Nitit 71/647: wa 9TFAT7 1m 1973 45-ati tR1 62. oTftid 351 48 f'-7 7 Mt F7415444 $+ gif at ribs:

zw ittH)oTt 1ZITT fi3itiidT 1 410 61 1:17 7 \Twill 4b/

cmarft zrttewrtt. witrgna Tzttr 3tmori i tr fr i ui Neng fora 7? avictrA 1 fa) 11 rd MANALI TFA © ft | u-1 ifi1f=f477"Ki 6 4%f 5)17 | 63. zA g313T4).74 IM crgit 44 tbft-tia 7 2TrgiR 71134 vitiftro 3fTt11 0) L741 t5P;OWrt cbr 1374 iricri 17 3(ktt

276 HARYANA CiOVL (iA4 (EXTRA.). JULY 4, 2003 (ASAR. Li. 1925 SAKA) @i317qINT 7 drtThT (1) () kb! 3V-Ciivz (jj ind alr R4vii 70 1 2 3 1 TN! $114 3.1R4 licdlelld IT Lfrklqrd Ti71 mim 2 4-11. rt41 ar-4 114M Ti growa +ed w'V 3 27,Tio 00ef, 20 4 k issr, EN :451F 12 cib7m APT& 5 3144510 3TI04414. 1914 ( 1914 ). 4 gni sriazrd qiNifitu 414-c

HARYANA GOVT, GAZ. (EXIRA.), If 3 Y 4.2003 277 (ASAR. 13, 1925 SAKA) alitetz) M12 mAmIC(1) 144

1 M<it dzil i:644/ | 3 mT

4 MAITT, /InfiFi 41) VIESI

5. UM/ fWe 11:4 6. tNZT9!I 7 A4INPT 41Wie |

vio, =ta4 Al ATVAZ MI 1. 4tonti @@dlA 3Trer 2. nripffw 3B. FLGRMUTMt1 fl grv AddA gtTwd Ma ii T7 gmqfr 3114414 erT-1 15, KiifA 14% 16. Vril zgZTils (ii rim-TAkR ic) mi tnt 17. 3TcP1 afd7ui 18. i-R4 mrr t 19. f clicd 20 449 tt lgd9 'Ora 21. Tit,(M7AR2 21 110, v64 TIM," -4fesi vtira 14114 aw

Hydd,

22. FRCII

23 M1 Welpn 9d gn-cowlJ j

24 1 1/Tit drtd 25 474174 Z7ciNA | 26 47 31g 27 ATOWWr TH dtd lit14 .2cAll 28 4141 29. 74 W761 30 BW +) 44tziTf 1fF 1

31. AT -4/7R.-5 TIT Ta-12 390t1EITt gIKS

27g IIARYANA ( X GAZ. (EX110..). JULY 4, 2003 (ASAR. 13.1925 SAKA) arlie 4R1 7 %n et) (T) ili 1

1 nn el TA FtWIt 7)lii 2 i ct 7¢ Th Th 3 95 glil 2Tlc 4 R4 rik wiriA oqi ;344t, TEAL adiRA1! 4. 14 ALUZMLL MriT- 17L9Z4R i 0 Mc 3HT £ U,' TAM

11 5111ZnC £441 ZeifzrSZflii61101Aa #7 5 ALTE 6 44 1DTN:3T4 b rtf LIN 7 1-1. R41 Xtpii nATRIZIT si 8 (itr011t4, 3 ain PA 74Tt 340-4411

9. 71 -4FR 341gl7 2i gc TTN'+TR1 7P.0

10 TIT 341To 41(4(4 th4T 1.41 t

Vt U4 r4 3B fFR Te) A211 401 12 fot " ‘di Tri "44 an 1 914 715. trai 71 z 15 tes, TI4291TFF IE fTH& Mir. q{11,11 17 © ate aut TO, 4r&341.[. a9] qv_

ai Tor, 41 fr? 2lcP-1

Thizl (WFVF41) 18 1, QF mw wyi emai, Tear 111 ITE S41 f4qT4 SN 44318 f 411

1 1a 19 IVTT 14g-11

t4i 4 4,11 TA74 HE Fzil 1m AR “ai6tl f x141741 vuzirri \ffpft 21 7. f:,-dt 4 %HI .3Tr4 ATA. 0 WTI 7HFiren. Ti rigf-fmizti Wifi 344477 ff 14M 7'4 STR

HARYANA GOVT. GAZ. (EXTRA.), JULY 4, 2(X)3 279 (ASAR. 13,1925 SAKA) 22. T-1 HIWirtf. od of su 23 g&Frfw qrg rq 3iMT rl 24. clitkiR 111 25. 4DI@a* 41 lldlics] Alt WTI, xiks i RIPSdcl bl 26. TITtf1 27. teiq ie il

28. 9 4410'444T 1ow-ig S%A)i:f FaTT 41411111 1144

29 dditimitili 30 4141iT# 3. 4m 1 32. covit3linl 33 @olartav-TI acrl 34. wr Tg4ll 35. dipfrgvi Ti (ie tv fqRwir), 7 TO aelT el#ll 36. WA4IN tqt 37. tof it 191 vipi 38. LtiRtet), I'dl1 39. *14141 Vieif 5%tut; Mall 40. iF11127 titk-ndkq/, 04d) ERc 14)1P d+ 4lgl (VILtroive) 1

41, iri-11 AcsIRA %d4l4 ITTM *Now{ 00111 er (7171

42. VEitiV \3940f NV) titF Th t1 43. dleigl-grqql 44. 3R41gEITO, ATM 4T0 cro-11 %.1\442 45. 33D "Mil 3TIXF:Tai 46 RETTt iL $41 74 aRg Allt | tutiwricf: Xt-it AEE ia 441 twt ZmT T iiretei

280 HARYANA GOVT. (AZ. (EXTRA.), .1111...Y 4,2003 (ASAR, 13,1925 SAKA) 47. &TMet 111HTTer 48. -llcIHI 49 t3 11Til cierl \-31) VII 1 50 v Cfat# tt7, itiTt t 441 tir0 dqf ci141 51 44 4) kale Turzi 7[41 44,Pf 52 4m 53. 14is{dI'll TA, zi9"M*110 - #0-Lpwra 3TA1t" 54 uff off wr 44 vrrita 55. fkat 1-1414 55 414) 77 Wad Aglvi 7241 Wizir-f | 57. (OMmM 3M141t 58. 3Pzrif [ 59. Atsil \3ti4PM| 60, t dct ok RIAN 61. Nor 4zati

c7m- TAATO 141%ilere Trra 3M441 614mg cdorgra 3raTzl'm t

+ HARYANA (awl. GAZ. (EXTRA.), MI(4, 2003 281 (MAR 13, 1925 SAKA) agett

WWI WI7 ZErcit1 (2) 41 WIZ

FR iT mt

1 2 3

1 HIT- ti6ll4l 45M 20 5&414

2 ter Cyl, ker&i 12 047EL : 3. gd" Otiva. gqi dif. 12grdw.

gt 3G cii*d Avirt SitzTa 4. 4RitrdaM-

282 HARYANA GOVT. GAZ. (EXTRA.), JULY 4, 2003 (ASAR. 13, 1925 SAKA) ale [tft.R Ir tgiT (i) wif 4Tu yr*Patottifr J 1 2 3 ken2P1 Vitlftd ii 74 9. 1Amrg fkdro Vired Ire tvit gicif fe rit fdd=i 44 =m =n Wit 111 Vfftl 537-1 ftffrif ~~ UzinTl 4 Rqi vu-n 3mThot

1. (ft) w 4. tefmwipr(trsr “sor taricrvo, 71.wn t 3 (i) 4 Zib Ara f4ztu tzrtwor t;
   • (ii) qorvrdet Zizi 1%91 A 1 ART Ara Agicf zp 4Ad41wa t a. 41404 74 111Ta t "TM ttl 414152 ar, 544 441 ii; 5 Wif *AT 1 ,seTl 2 ti? 491d (i) sid tess AUDIT mn Tatf4T4N'elt Tire f1d TWWI 37-1 \ica14.1 ftofamuT aczemt Tern
   • (ii) fiva 14410 fkz0 qrai tzm 49 i*reT9 ftau g. witgm id#mll 41% wirzttri RPAf xual © ftrert7 467 ITIR 714 416) fief 31v4 WIWRT ; HARYANA (iOVI (iAl (EXTRA.). ft fl Y 4. 2003 281 (ASAR 13,1925 SAKA) 2 3
   • (iv) CWTHR4TMR fdl4rnin UETHl f64T mil il q5 t WI PLETE uficl t,
   • (v) 1IIWTTITP Twi THITIFZR4Tofqdi 6 Wa z(1frAte, 4 zricrev.pei 4 it

t— 3Fifrill 4 iffitalfeker'quiThotri FITT tri a4

3f4,ml "QUFT77 TTT am fifd cua 2-441 9 1 4 R4T4* fran 4 iT-1cPB' 14 141446

mltivis 1HQHIRS PoviiWi 14

iI 4rt741741

284 HARYANA GOVT. GiAl. (EXTRA.), MIX 4, 2003 (ASAR. TI, 1925 SAKA) itd? 3 CiLitwf (3) i3i12114 ¢iTtT 1 1 Puch

HARYANA (i0V1'. (iAi. (EXTRA.), SITx 4. 20(13 288 (ASAR. 13,1)25 SAYA) 3giA ERVEITR145 3INNT (i) 01 +iki 714471 B71 zq<E9 1 dh 379m iNiTR ~~ Ur11ffmi fr vzm 1 2 3 4

1 ted i4 3TRt Wetf 3 Arfpom 349 1mm

Irfr edvru £5 Air WRF odcisd1 ragtif TE Agfll 31W0 FO “tact, R iui itOrw. «ftir (Md.