Dealer who is a brick -kin Nil On and from the day his gross turmover

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.