THE HARYANA VALUE ADDED TAX ACT

PRELIMINARY

1. SHORT TITLE, EXTENT AND COMMENCEMENT

2. DEFINITIONS

INCIDENCE AND LEVY OF TAX

3. INCIDENCE OF TAX

4. NO TAX PAYABLE IN CASE OF INTER‑STATE TRADE ETC.

5. BURDEN OF PROOF

6. DETERMINATION OF TAXABLE TURNOVER

7. RATES OF TAX ON SALE OR PURCHASE OF GOODS IN THE STATE

8. DETERMINATION OF INPUT TAX

9. PAYMENT OF LUMP SUM IN LIEU OF TAX

10. ROUNDING OFF TAX

REGISTRATION OF DEALERS

11. REGISTRATION

12. SECURITY FROM CERTAIN CLASS OF DEALERS

13. INFORMATION TO BE FURNISHED REGARDING CHANGE OF BUSINESS ETC.

FILING OF RETURNS, ASSESSMENT AND COLLECTION OF TAX, REFUND

14. SUBMISSION OF RETURNS AND PAYMENT OF TAX

15. ASSESSMENT OF REGISTERED DEALER

16. ASSESSMENT OF UNREGISTERED DEALER LIABLE TO TAX

17. REASSESSMENT OF TAX

18. PERIOD OF LIMITATION FOR COMPLETION OF ASSESSMENT OR REASSESSMENT NOT TO APPLY IN CERTAIN CASES

19. RECTIFICATION OF CLERICAL MISTAKES

20. REFUND

21. POWER TO WITHHOLD REFUND

RECOVERY OF TAX

22. DEMAND NOTICE AND PAYMENT OF TAX ETC.

23. INTEREST ON FAILURE TO PAY TAX OR PENALTY

24. SPECIAL PROVISIONS RELATING TO DEDUCTION OF TAX AT SOURCE IN CERTAIN CASES

25. SPECIAL PROVISIONS RELATING TO CASUAL TRADERS

26. AMOUNT DUE UNDER THE ACT RECOVERABLE AS ARREARS OF LAND REVENUE

27. TRANSFER TO DEFRAUD REVENUE VOID

MAINTENANCE OF ACCOUNTS, INSPECTION OF BUSINESS PREMISES, SURVEY, CHECKING OF GOODS IN TRANSIT, FURNISHING OF INFORMATION BY CLEARING AND FORWARDING AGENTS

28. MAINTENANCE OF ACCOUNTS

29. PRODUCTION AND INSPECTION OF BOOKS, DOCUMENTS AND ACCOUNTS

30. SURVEY OF PLACE OF BUSINESS

31. ESTABLISHMENT OF CHECK POST, BARRIERS AND INSPECTIION OF GOODS IN TRANSIT

32. FURNISHING OF INFORMATION BY CLEARING AND FORWARDING AGENTS

APPEAL, REVISION, REVIEW AND REFERENCE

33. APPEAL

34. REVISION

35. REVIEW

36. STATEMENT OF CASE TO HIGH COURT

APPEAL, REVISION, REVIEW AND REFERENCE

37. INVESTIGATION OF OFFENCES

38. FAILURE TO MAINTAIN CORRECT ACCOUNTS AND TO FURNISH CORRECT RETURNS

39. PROHIBITION AGAINST COLLECTION OF TAX IN CERTAIN CASES

40. OTHER OFFENCES

41. LIMITATION FOR IMPOSITION OF PENALTY

SPECIAL LIABILITY IN CERTAIN CASES

42. JOINT AND SVERAL LIABILITY OF CERTAIN CLASS OF DEALERS

43. LIABILITY OF PARTITIONED HINDU FAMILY, DISSOLVED FIRM ETC. TO TAX

44. TRANSFER OF BUSINESS

45. LIABILITY TO PAY TAX IN RESPECT OF GOODS SPECIFIED IN SCHEDULE G

PROCEEDINGS AND POWERS

46. POWER TO TAKE EVIDENCE ON OATH

47. POWER TO DETERMINE AS TO WHO IS A DEALER

48. POWER TO CALL FOR INFORMATION FROM ANY PERSON OR COMPANY

49. POWER TO PURCHASE UNDERPRICED GOODS

50. POWER TO TRANSFER PROCEEDINGS

51. DELEGATION OF POWERS

52. ASSESSEE PERMITTED TO ATTEND THROUGH AUTHORISED AGENT

53. RETURNS ETC. TO BE CONFIDENTIAL

54. BAR OF CERTAIN PROCEEDINGS

TAXING AUTHORITIES AND TRIBUNAL

55. APPOINTMENT OF COMMISSIONER AND OTHER OFFICERS

56. TAX ADMINISTRATION

57. TRIBUNAL

58. INDEMNITY

POWER TO MAKE RULES, AMEND SCHEDULES AND REPEAL AND SAVING

59. POWER TO AMEND SCHEDULES

60. POWER TO MAKE RULES

61. REPEAL AND SAVING

62. CONSTRUCTION OF REFERENCE IN THE REPEALED ACT TO OFFICERS AND AUTHORITIES

63. REMOVAL OF DIFFICULTIES

± SCHEDULE ‑ A

± SCHEDULE ‑ B

± SCHEDULE ‑ C

± SCHEDULE ‑ D

± SCHEDULE ‑ E

± SCHEDULE ‑ F

± SCHEDULE ‑ G

± LIST OF GOODS LIABLE TO TAX @12%

(S.O. SO/HA06/2003/S.7/2003 Dt. 1.4.2003)