A taxing authority may, for carrying out the purposes of this Act, Power to call for

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

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

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

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

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

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

27. Household aluminium utensils.

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

29. Safety matches.

30. Biddi leaves. a

31. Cotton waste.

32. Rawsilk.

33. Raw wool and wool tops. P

34. Fibres and fibre waste.

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

36. Readymade garments and hosiery.

37. Sports goods excluding apparels and footwear.

38. Plastic footwear.

39. Umbrella except garden umbrella.

40. Computer software, hardware and computer peripherals.

41. IT products as notified by Government of India.

42. Telecommunication equipment including telecom cables.

43. Ferro alloys. E

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

45. Incorporeal or intangible goods.

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

47. Aggarbatti and dhoopbatti.

48. Newar.