CONTENTS 

 

HIMACHAL PRADESH VALUE ADDED TAX ACT, 2003 

 

 

PRELIMINARY

 

1.         Short title, extent and commencement

2.         Definitions

 

TAXING AUTHORITIES

3.         Taxing authorities

 

INCIDENCE, LEVY AND RATE OF TAX

 

4.         Incidence of taxation

5.         Liability of a dealer registered under the Central Sales Tax Act, 1956

6.         Levy of tax

7.         Levy of presumptive tax

8.         Levy of purchase tax on certain goods in certain circumstances

9.         Tax free goods

10.       Power to amend Schedules

11.       Input tax credit

12.       Net tax payable

13.       Burden of proof

 

REGISTRATION, RETURNS, ASSESSMENT, RECOVERY

AND REFUND OF TAX

 

14.       Registration of dealers

15.       Security from certain class of dealers

16.       Payment of tax and returns

17.       Tax deduction from the bills or invoices of the works contractors

18.       Declaration and certificates to be filed along with returns

19.       Payment of interest

20.       Prohibition against collection of tax in certain cases

21.       Assessment of tax

22.       Assessment of a casual dealer

23.       Re‑assessment of tax

24.       Period of limitation for completion of assessment or re‑assessment not to apply in certain cases

25.       Tax and penalty recoverable as arrears of land revenue

26.       Tax, penalty and interest to be first charge on property

27.       Special mode of recovery

28.       Refund

                       

ACCOUNTS, SURVEY AND INSPECTION

 

29.       Accounts

30.       Tax invoice, retail invoice etc.

31.       Issue of credit notes and debit notes

32.       Production and inspection of books, documents and accounts

33.       Power of survey

34.       Establishment of check posts or barriers and inspection of goods in transit

35.       Registration and submission of returns by carrier of goods, agent, of transport companies

36.       Assessee etc. permitted to attend through authorised agent

37.       Power to call for information from Banking Companies etc.

38.       Delegation of powers

39.       Transfer of business

40.       Liability on stock in certain cases

41.       Liability to pay tax of a partitioned Hindu family, dissolved firm etc.

42.       Liability of legal heirs to pay tax

43.       Bar of certain proceedings

                       

APPEAL, REVISION AND RECTIFICATION

 

44.       Tribunal

45.       Appeal

46.       Revision

47.       Rectification of mistakes

48.       Revision to High Court

49.       Power of authorities to take evidence on oath etc.

 

OFFENCES AND PENALTIES

 

50.       Offences and penalties

51.       Compounding of offences

52.       Cognisance of offences

                       

MISCELLANEOUS

 

53.       Directors of defaulting companies to be liable to pay tax etc.

54.       Disposal of certain property

55.       Indemnity

56.       Returns etc. to be confidential

57.       Persons appointed to be public servants

58.       Provision in case of inter‑State trade etc.

59.       Power to seek assistance from police or other officers

60.       Scrutiny of returns

61.       Audit and inspection of tax records

            62.       Transitional provisions  

63.       Power to make rules

            64.       Repeal and savings

 

SCHEDULE’A’‑PART 1: GOODS TAXABLE @ 1 PERCENTUM

SCHEDULE'B'‑GOODS EXEMPTED FROM TAX

SCHEDULE'C'‑GOODS SUBJECT TO PURCHASE TAX

SCHEDULE'D'