(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.

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.