Vidhi Codex

section 28

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

The Haryana Value Added Tax, 2003
Tax200325 of 36 sections available1 chapters
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Part I LEGISLATIVE DEPARTMENT

Statutory text
  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).

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