Vidhi Codex

THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005

The Himachal Pradesh Value Added Tax Act, 2005

Tax200569 sections

This law establishes the Value Added Tax system in Himachal Pradesh to tax the sale of goods. It applies to anyone who buys, sells, or supplies goods for money, including businesses, government departments, and even casual sellers. By implementing this tax, the state government generates revenue to fund public services and infrastructure while ensuring a structured system for collecting taxes on commercial transactions within the state.

Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 2. Definitions
  3. 3. Taxing authorities.
  4. 4. Incidence of taxation.
  5. 5. Liability of a dealer registered under the Central Sales Tax Act, 1956.
  6. 6. Levy of tax.
  7. 7. Levy of presumptive tax
  8. 8. Levy of purchase tax on certain goods in certain circumstances
  9. 9. Tax free Goods
  10. 10. Power to amend Schedules
  11. 11. Input tax credit
  12. 12. Net tax payable
  13. 13. Burden of proof
  14. 14. Registration of dealers
  15. 14A. Application for grant of Provisional Registration Certificate
  16. 15. Security from certain class of dealers
  17. 16. Payment of tax and returns
  18. 17. Tax deduction from the bills or invoices of the works contractors etc.
  19. 18. Declaration and certificates to be filed alongwith returns.
  20. 19. Payment of interest.
  21. 20. Prohibition against collection of tax in certain cases.
  22. 21. Assessment of tax.
  23. 22. Assessment of a casual dealer
  24. 23. Re-assessment of tax
  25. 24. Period of limitation for completion of assessment or re-assessment not to apply in certain cases
  26. 25. Tax and penalty recoverable as arrears of land revenue
  27. 26. Tax, penalty and interest to be first charge on property
  28. 27. Special mode of recovery
  29. 27A. Special provision for settlement of pendency and arrears.
  30. 28. Refund.
  31. 29. Accounts.
  32. 30. Tax invoice, retail invoice etc.
  33. 31. Issue of credit notes and debit notes
  34. 32. Production and inspection of books, documents and accounts
  35. 33. Power of survey.
  36. 34. Establishment of check-posts or barriers and inspection of goods in transit.
  37. 35. Registration and submission of returns by carrier of goods and agent of transport companies
  38. 36. Assessee etc. permitted to attend through authorised agent
  39. 37. Power to call for information from Banking Companies etc.
  40. 38. Delegation of powers
  41. 39. Transfer of business
  42. 40. Liability on stock in certain cases.
  43. 41. Liability to pay tax of a partitioned Hindu family, dissolved firm etc.
  44. 42. Liability of legal heirs to pay tax.
  45. 43. Bar of certain proceedings.
  46. 44. Tribunal
  47. 45. Appeal
  48. 46. Revision.
  49. 47. Rectification of
  50. 48. Revision to High Court
  51. 49. Power of authorities to take evidence on oath etc.
  52. 49A. Advance Ruling
  53. 50. Offences and penalties
  54. 50A. Locking of Tax Identification Number and suspension of e-services
  55. 51. Compounding of offences
  56. 52. Cognizance of offences
  57. 53. Directors of defaulting companies to be liable to pay tax etc.
  58. 54. Disposal of certain property
  59. 55. Indemnity
  60. 56. Returns etc. to be confidential
  61. 57. Persons appointed to be public servants.
  62. 58. Provision in case of inter-State trade etc.
  63. 59. Power to seek assistance from police and other officers.
  64. 60. Scrutiny of returns.
  65. 61. Audit and inspection.
  66. 62. Transitional provisions.
  67. 63. Power to make rules
  68. 64. Repeal and Savings
  69. 156-A. Procedure to maintain records through electronic data system etc.

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