[APPOINTMENT OF COMMISSIONER AND OTHER
OFFICERS]
(1) The State Government may
appoint a Commissioner for carrying
out the purposes of this Act, and as many Additional Excise and Taxation
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.
(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.
(1) The State for the
purpose of administration and collection of tax may be divided into such ranges
comprising of such districts as may be prescribed. Each district may further be
divided into circles. A range, district or circle shall be headed by such
officers as may be prescribed.
(2) The State Government or
the Commissioner may, from time to time, 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 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.
(3) The Sate Government may,
if it considers it necessary or expedient so 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 simultaneously by uploading on the
website www.haryanatax.com under the head "VAT orders".
(5) If any person feels
aggrieved by an order publicised under subsection (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.
(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 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.
(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 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.
(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.
(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.
(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.
(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.
(5) The Headquarters of the
Tribunal shall be at such place as the State Government may, by notification,
specify.
(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.
(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 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:
Provided
that all members of the Tribunal shall not be appointed from single category.
(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
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 of 68 years, whichever is earlier, but no
member shall continue in office after he attains the age of 68 years.
(9) A member of the Tribunal
shall not be removed from his office except on the ground
of proved mis-behaviour 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.
(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.
(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.
(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.
(13) A vacancy in the
membership of the Tribunal shall be filled up by the State Government as soon
as practicable.
(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.
(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 there under, for the purpose of
regulating its procedure and the disposal of its business.
(16) All regulations made
under sub‑section (15) shall be published by the State Government in
Official Gazette.
(1) All persons appointed
under sub‑section (1) of section 55 or subsection (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).
(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 there under.