HARYANA GOVERNMENT — The Haryana Value Added Tax, 2003

Short title. Definitions. HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT NOTIFICATION The 22nd May, 2003 S.O. 79/H.A.6/2003/S.60/2003. In exercise of the powers conferred by sub-section (1) of section 60 of the Haryana Value Added Tax Act, 2003 (6 of 2003) and all other powers enabling him in this behalf, the Governor of Haryana hereby makes the following rules to carry out the purposes of the said Act, namely:- CHAPTER I Preliminary 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