If upon information which has come into his possession, the assessing Assessment of

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.