These
rules may be called the Haryana Value Added Tax Rules, 2003.
(1) In these rules, unless the context
otherwise requires, ‑
(a) ".1975 Rules" means the Haryana General Sales Tax
Rules, 1975;
(b) "Act"
means the Haryana Value Added Tax Act, 2003;
(c) "appropriate assessing
authority" in respect of any particular dealer means an
assessing authority within whose area of jurisdiction,
(i)
the place of business of such
dealer; and
(ii) if he has more than one
place of business in the State (hereinafter called the branches), the place
where head office in the State of such business; and
(iii) if he is not a resident in the State, the
place in the State where he carries on business;
is
situated;
(d) "appropriate Government treasury" in
relation to,
(i) a dealer means a Government treasury in the district where such dealer is registered under the Act or has his place of business or the head office in the State;
(ii) an assessee who is
required to deduct tax in advance and pay the same under section 24 of the Act
means a Government treasury in the district where such assessee or his agent in
the State resides; and
(iii) an owner of goods in transit means a Government treasury in the district where his goods are detained;
(e) "authorised agent" means any
person mentioned in Section 52 authorised by a dealer or an assessee in writing
to appear and act on his behalf before any taxing authority or the appellate
authority;
(f) "authorised bank" means a
Scheduled Bank or its subsidiary authorised by the State Government to receive
payment of any dues, fee or amount payable under the Act or these rules;
(g) "authorised signatory" means in
case of a dealer which is, ‑
(i) a proprietorship
concern, the proprietor of the concern or any person duly authorised by him;
(ii) a partnership firm, a partner of the
firm or any person duly authorised by him;
(iii) an HUF, Karta of HUF or any person duly
authorised by him;
(iv) a society, the chairman
or secretary of the society or an officer of the society authorised under the
by‑laws of the society or under any other special or general resolution
of the society or under a resolution passed by the Governing Body of the
society;
(v) a company, the chairman,
managing director or a director of the company or a Principal officer of the
company authorised under the Memorandum or Articles of Association of the
company or under any other special or general resolution of the company or
under a resolution passed by the Board of Directors of the company,-
to act,
apply, receive and sign any application, return, statement,
list, document, declaration, certificate or agreement for and on behalf of the
dealer for the purposes of the Act and these rules either generally or for such
particular purpose or purposes as may be stated in the authorisation:
Provided
that a copy of such authorisation is given to the appropriate assessing
authority.
(h) "Bhatti" in
relation to a Halwaii means any type of heating apparatus, fired by any type of
fuel or power, used by the Halwaii.
(i) "bricks" includes roofing tiles;
(j) "brick
kiln owner" means the owner of a kiln in the State who uses
such kiln for baking mud bricks for sale and includes a person who has taken
such kiln on lease;
(k) "Central form" means a
form prescribed under the Central Sales Tax (Registration and Turnover) Rules,
1957;
(l) "circle"
means a tax circle created by an officer
incharge of the district with the approval of the Commissioner;
(m) "company" means a
company incorporated under the Companies Act, 1956 (Act 1 of 1956);
(n) "Form" means a
form appended to these rules;
(o) "Government
treasury" means a
treasury or sub‑treasury of Government or a branch or subsidiary of the
State Bank of India or of other Scheduled Banks authorised by the State
Government in this behalf;
(p) "Halwaft"
means a person who prepares himself or by employing manual
labour, by using traditional tools and equipment of his trade but not by
mechanical operation(s) like in factories, Halwaii goods, and sells such goods
exclusively;
(q) "Halwaii
goods" means
Mithaii, Namkeen and other ready to consume eatables, tea, coffee, milk, milk‑shake,
lassi, and other such beverages, ordinarily prepared by Halwaii but does not
include items of food generally known as fast food, bakery products,
confectionery (toffees, chocolates etc.), Chinese food, south‑Indian
food, north‑Indian food and regular meals;
(r) "High Court" means the Punjab and Haryana High Court;
(s) "HUF" means
Hindu Undivided Family;
(t) "lump sum
dealer" means a
registered dealer in whose case composition of tax under section 9 is made and
is in force;
(u) "number
of Bhatti" in relation to a Halwaii with reference to a month
means the maximum number of Bhatti set‑up or worked, whether wholly or
partly, whether directly or indirectly including Bhatti engaged on job‑work
basis, at any point of time during the quarter by the Halwaii.
(v) "number
of presses" in respect of a ply‑board manufacturer with
reference to any month means the maximum number of presses installed or set up
at the business premises of the manufacturer at any point of time during the
quarter;
(w) "output
tax" means the tax levied on the sale of goods effected by a
dealer in the State during a tax period;
(x) "ply‑board" in relation to a ply‑board manufacturer
includes ply and flush door;
(y) "ply‑board
manufacturer" means a
dealer who manufactures ply‑board in the State by making use of
press(es);
(z) "press"
in relation to a ply‑board manufacturer means a
machine designed to be used for making ply‑boards installed or set up at
the place of business of the manufacturer;
(za) "range" comprises
two or more districts in the State;
(zb) "return
period" means a
period of time for which a dealer is required under or by these rules to
furnish a return in respect of business activities carried out by him during
the period;
(zc) "section" means a
section of the Act;
(zd) "society" means a
society registered under the Haryana Cooperative Societies Act, 1984 (Act 22 of
1984);
(ze) "State
representative" means a person authorised to represent the State in
any proceeding under the Act;
(zf) "tax
period" means a
period of time usually a month, a quarter or a year for which tax payable by a
dealer is quantified; and
(zg) "turnover" means aggregate of value of goods sold or purchased
or exported out of State or imported into State or supplied or received, as the
case may be, by a dealer during a tax period.
(2) Words and expressions
used herein but not defined, shall have the same meaning as assigned to them in
the Act.