HARYANA GOVERNMENT

3 · The Commissioner shall superintend the administration and the collection of tax leviable under the Act and shall control all persons appointed to assist him thereunder. The State for the purpose of tax administration, shall be divided into the following four ranges comprising the districts as mentioned against each, namely –

4 · (1) Officer incharge of a district or an Excise and Taxation Officer shall exercise the power of an assessing authority in relation to all dealers within his jurisdiction.

5 · The Commissioner may under section 51 delegate any of his powers to any officer not below the rank of a Deputy Excise and Taxation Commissioner.

6 · Any taxing authority may by an order in writing, authorise generally or in any particular case any official subordinate to and working under its administrative control to exercise the powers conferred upon such authority under these rules to prepare and sign receipts, notices, Challans and other documents and registers required to be drawn up, maintained or issued under the Act or these rules.

7 · (1) The Commissioner or Additional Excise and Taxation Commissioner, Joint Excise and Taxation Commissioner or Deputy Excise and Taxation Commissioner may, suo motu or on an application made to him, by an order in writing, transfer any case other than an appeal or revision from one taxing authority to another including to and from himself within the limits of his area of jurisdiction, subject to the pecuniary jurisdiction specified in rule 4.

8 · (1) The scales of pay and other service conditions of the members of the Tribunal shall be such as may be decided by the Government:

9 · The costs of all appeals or applications made before the Tribunal shall be in the discretion of the Tribunal:

10 · In relation to a dealer who resides outside the State but delivers for sale in the State, supplies or distributes in the State, any goods other than those specified in Schedule B, the taxable quantum shall be nil.

11 · (1) Every dealer, who held a certificate of registration under the Act of 1973 before its repeal, shall furnish particulars of his business, in Form VAT-A2 to the appropriate assessing authority within thirty days of coming into force of these rules without any fee and within a further period of thirty days with a late fee of five hundred rupees failing which he shall cease to be a dealer registered under the Act from the next day following the expiry of the said period.

12 · Any dealer who is not liable to pay tax under the Act but who does not deal exclusively in exempted goods, may apply for and be issued with a registration certificate under the provisions of rule 11.

13 · The information required to be furnished under section 13 by a dealer, or by legal heir of a dealer on his death, shall be furnished to the appropriate assessing authority within thirty days of the arising of the contingency necessitating the furnishing of the information and shall be accompanied with the certificate of registration in case it is required to be amended. On receipt of the information the assessing authority shall, if so required, amend the certificate of registration and other relevant records after making such enquiry as he may consider necessary. The amendment made shall, unless ordered otherwise by the assessing authority, take effect from the date of receipt of the information.

14 · (1) Where a dealer who has closed down his business or whose gross turnover has not exceeded the taxable quantum for the last three consecutive years, makes an application to the appropriate assessing authority for cancellation of his certificate of registration and surrenders the same along with the unused and used declaration forms obtained or got authenticated by him under the Act, the assessing authority shall, if satisfied after making such enquiry as he may consider necessary that the information furnished to him is correct and that the certificate of registration and the

15 · (1) Where a dealer has within the State more than one place of business (hereinafter referred to as the branches) he shall declare one such branch as the head office of the business for the purpose of this rule, from where he is conducting bulk of his sales and purchases, and shall intimate the same to all the assessing authorities, within whose jurisdiction such branches are situated together with the situation thereof within thirty days of opening of such branches:

16 · (1) The class of dealers or the assessees of the description specified in column 2 of the Table below shall for such period and at such intervals as mentioned in column 3 thereagainst furnish to the appropriate assessing authority on or before the last day of the month following the said period, a return in such form as is specified in the corresponding entry in column 4.

17 · (1) The declaration referred to in clause (a) of sub-section (3) of section 7 shall be in Form VAT -D1 in triplicate consisting of Parts A, B and C. These shall be printed under the authority of the State Government and each form shall be serially machine numbered or bear a printed serial number. The authorised dealer purchasing the goods (hereinafter referred, to as the purchasing authorised dealer) shall give to the VAT dealer selling the goods (hereinafter referred to as the selling VAT dealer) Parts A and C of the declaration duly filled in and signed by him.

18 · The goods referred to in clause (a) of sub-section (4) of section 7 which an au thorised dealer may purchase, shall be goods intended for use by him,

21 · (1) The declaration referred to in clause (e) of rule 25 shall be in Form VAT-D2 and shall be in triplicate consisting of parts A, B and C. Each form shall be serially machine numbered or bear a printed serial number. The registered dealer making the sale under sub -section (3) of section 5 of the Central Act, shall be furnished Parts A and C of the declaration duly filled and signed by the dealer to whom he makes the sale. Part B of the declaration shall be retained by the purchasing dealer. The form of the declaration may be obtained from the appropriate assessing authority and in case the same are not available with him, the dealer may get them printed at his own cost in the prescribed form and get them authenticated from the said authority.

22 · (1) A dealer who returns any goods sold to him shall issue to the seller a duly signed delivery-cum-debit note (hereinafter referred to as 'DDN') showing necessarily the following particulars, namely, 

23 · (1) The selling dealer shall issue to the purchaser a supplementary tax/sale invoice in respect of any escalation in the price of the goods sold previously as soon as the amount of such escalation, whether interim or final, is settled between the two. The invoice shall contain reference of the original invoice(s) issued previously in respect of the sale of the goods.

24 · (1) The purchasing dealer shall issue to the seller a duly signed debit note (hereinafter referred to as 'DN') in respect of any de-escalation in the price of the goods purchased by him as soon as the amount of such de-escalation, whether interim or final, is settled between the two.

25 · A VAT dealer who wishes to make any of the following deductions from his gross turnover shall, when so required by an assessing authority, produce before it the documentary evidence in support thereof as mentioned against each, namely:

26 · (1) A taxing authority may, before accepting any certificate, declaration or document produced before him under these rules, examine the genuineness and correctness of the same and of the contents contained therein and for this purpose he may make such inquiry in relation to, or call for such further evidence in respect of, the agreement of sale or purchase, proof of the receipt, dispatch, transportation, delivery or further disposal, of the goods and, the payments received or made for the sale or purchase of the goods or in relation to anything done in respect of the goods or, the capacity of the seller or the purchaser of the goods or, other relevant matters, as he may consider necessary:

28 · (1) The appropriate assessing authority shall, in each case selected for scrutiny under rule 27 to make an assessment under section 15 and in other cases where he considers necessary to make an assessment under section 16 or re-assessment under section 17 in respect of a dealer, serve a notice in Form VAT-N2;

29 · (1) A casual trader shall, at least three days before commencing his business in the State, make an application in Form VAT-A3 in person or through his authorised agent to the officer incharge of the district who shall assign the same to the assessing authority.

30 · The assessing authority may, at any time within three years of the close of the year to which any account required to be maintained by an assessee under sub-section (1) of section 24 relates, require him to produce the same before him for verification of returns filed by him under sub-section (3) and in particular the assessing authority shall verify the payments made by the assessee in the Government treasury and the certificates of deduction and payment issued by him to the payees under sub -section (4).

31 · Where an assessee or any other person on whom a duty or a liability has been cast under the Act or these rules, commits an offence punishable under the Act the taxing authority competent to impose penalty shall serve on him a notice in Form VAT -N3 specifying the offence and calling upon him to show cause by such date, ordinarily not less than ten days after the date of service of the notice, as may be fixed in that behalf, why a penalty should not be imposed upon him and shall decide the case after considering objections filed or submissions made, if any, before him.

32 · (1) A taxing authority or an appellate authority may, at any time within a period of two years from the date of any order passed by it, rectify any clerical or arithmetical mistake apparent from the record.

33 · (1) Every Government agency, public sector undertaking or corporation procuring food grains in the State at the minimum support price (with or without bonus) fixed from time to time for such grains or any person authorised by such agency, undertaking or corporation in this behalf and acting as such, shall, at the time of making payment, whether by cash, adjustment, credit to the account, recovery of dues or in any other manner to the commission agent as valuable consideration for selling the grains, deduct tax in advance from such payment calculated by multiplying the amount paid in any manner with four per cent or such other rate, as notified under sub -section (1) of section 24.

34 · (1) An assessee and his partner or partners shall be jointly and severally responsible for payment of tax, interest, penalty or any other amount due under the Act or these rules.

35 · (1) Any person who has to pay any amount due under this Act shall present a duly filled in challan in form VAT-C1 in quintuplicate along with the amount to be deposited either in cash or through a crossed bank draft or pay order in favour of the assessing authority, drawn on Scheduled Bank with a branch at the headquarters of the assessing authority or at the head office of the business of the dealer or at the branch office separately registered under the Act, to the Bank authorised to receive the money on account of the State Government. There the money will be received and credited to the proper head of account and an acknowledgement granted to the depositor by returning to him the original challan and the fifth copy of the challan. The other three copies of the challan having been retained by the Bank will be forwarded to the Treasury officer with the daily account. The Treasury officer will forward the duplicate copy to the officer incharge of the district concerned and retain the triplicate copy in his office. He will send the fourth copy to the Audit Office.

36 · There shall be maintained in the office of the officer incharge of each district a daily collection register in Form VAT-G7 wherein shall be recorded the particulars of every challan received in proof of payments made under the Act or these rules.

37 · The officer in charge of each district shall maintain a demand and collection register in Form VAT-G8 in respect of dealers registered under the Act showing the returns filed, assessments framed and payments made under the Act or these rules by each dealer.

38 · In the first week of each month the officer incharge of each district shall prepare a statement showing collection of various amounts paid under the Act or these rules and shall forward it to the Treasury Officer of his district for verification. If any discrepancy is discovered at the time of verification the officer incharge of the district shall arrange reconciliation.

41 · (1) No amount representing input tax shall be refundable except in accordance with the provisions of sub-rules (2) and (3).

2 · D purchases goods from VAT dealers in the State for Rs.1,00,000/-. D is charged to tax @10% on these sales. D sells these goods in the State to manufacturers for Rs.1,50,000/- against declarations charging tax @4%. D is entitled to a refund of Rs.4,000.

3 · In illustration 2, if D sells goods at a loss in the course of inter-State trade for Rs.90,000/- against declarations in Central form C chargeable to tax @4%, D will be entitled to a refund of Rs.5,400/- and D can carry forward credit of Rs.1,000/for adjustment with tax liability for the next quarter.

42 · The following authorities shall be competent to allow refund, arising from a single order, of the amount mentioned against each:

43 · (1) If the dealer desires payment by adjustment against any amount subsequently payable by him, he shall be issued a refund adjustment order in Form VAT -G9 authorising him to deduct the sum to be refunded from the amount payable by him in respect of the subsequent return period or periods following that in which the refund adjustment order is issued or for any amount determined to be payable by him subsequently.

44 · (1) Where a refund payment order or a refund adjustment order is issued in respect of an amount ultimately found due to a person which he paid as a result of an order passed under the Act, the authority issuing the refund shall simultaneously record an order sanctioning the interest payable on such refund, specifying therein, the amount of refund, the period for which such interest is payable and the amount of interest payable by the State Government, and shall communicate the same to the person to whom the interest is payable and also to the Commissioner.

47 · (1) A brick kiln owner may, subject to other provisions of this rule, opt for payment of lump sum in lieu of tax payable under the Act by way of composition at the rates given in the Table below.

49 · (1) A contractor liable to pay tax under the Act may, in respect of a work contract awarded to him for execution in the State, pay in lieu of tax payable by him under the Act on the transfer of property (whether as goods or in some other form) involved in the execution of the contract, a lump sum calculated at four per cent of the total valuable consideration receivable for the execution of the contract, by making an application to the appropriate assessing authority within thirty days of the award of the contract to him, containing the following particulars:

3 · The gross turnover of the business is likely to be Rs. ……………. in a full year of operation.

54 · (1) A tax invoice shall be issued by a VAT dealer when making sale of goods in the State to another VAT dealer for resale thereof or for use in manufacture or processing of goods for sale. A retail sale invoice shall be issued by a VAT dealer, a casual trader, or a lump sum dealer, when making sale of goods in the State to a consumer or to an unregistered dealer. A sale invoice shall be issued for sale of goods in all other circumstances. A delivery note shall be issued for effecting delivery of goods whether as a result of sale, dispatch on consignment, or for any other reason but when an invoice issued for sale of goods accompanies the movement of goods, it shall not be compulsory to issue a delivery note. A consolidated sale invoice referred to in the proviso to sub-section (2) of section 28 shall contain reference of all the delivery notes showing delivery of the invoiced goods.

57 · (1) The declaration required to be furnished under the first proviso to sub -section (4) of section 31 shall be in Form VAT-D4 (hereinafter referred to as 'transit slip'):

58 · The charges for safe custody of goods detained under sub-section (6) of Section 31 and handed over by the officer detaining the goods to any person for this purpose, shall be paid to him, on making a claim in this behalf, at the rate(s) fixed by the

59 · (1) Where the goods are unloaded and detained under sub-section (6) of section 31, the Officer in charge of the Check Post or Barrier or the Officer referred to in sub -section (2) of that section shall prepare and issue to the owner of the goods, person in charge of the goods or goods carrier, a receipt specifying the description and quantity of the goods detained and their value, as ascertained from the bill or bills required to be produced under sub-section (2) of section 31 or worked out keeping in view the prevailing market rates in respect of such goods.

61 · Every clearing or forwarding agent or dalal shall, as required under sub -section (2) of section 32, shall keep and maintain true and correct record in Form VAT -T1 in respect of consignments of goods handled by him.

62 · (1) Every carrier of goods or agent or a transporter including an employee of a Transport Company or booking agency shall in respect of goods, the sale or purchase whereof is taxable under the Act, maintain true record of such goods transported, delivered, or received for transport in the form of Transport Receipt, Forwarding Note, Waybill, Dispatch Register and Delivery Register, which shall be in Forms VATT2, VAT -T3, VAT -T4, VAT -T5 and VAT -T6 respectively. Such record shall be preserved by him for a period of five years. He shall also preserve in record the letters of authorities mentioned in clause (d) of sub-rule (3) for a similar period.

63 · (1) Every memorandum of appeal shall be written on standard water marked judicial paper and affixed with court fee stamps of the value as specified in rule 77.

65 · If the appellate authority does not reject the appeal summarily it shall fix a date for its hearing ordinarily not less than ten days from the date on which intimation thereof has been sent to the appellant or his authorised agent. The appeal shall be decided after notice to the authority against whose order the appeal has been made and after considering any representation or cross objection that may be made by it either in person or through any of its subordinate or through an authorised representative of the State Government and after affording an opportunity to the appellant or his authorised agent of being heard. The appellate authority may, before deciding the appeal hold such further inquiry or direct it to be held by the authority against whose decision the appeal has been preferred, as may appear necessary to the said appellate authority, and may pass an order in accordance with the provisions of sub -section (8) of section 31.

66 · A copy of every order passed by the appellate authority under section 33 shall be supplied to, the appellant, the authority against whose order the appeal was preferred and, the authority who passed the original order.

69 · (1) An industrial unit, availing the benefit of exemption from payment of tax or the benefit of capital subsidy under the existing rules, may, within fifteen days from the date of coming into force of these rules, make an application in Form VAT-A5 along with documents mentioned therein to the officer in charge of the district indicating its option to change over to deferment of tax for the remaining period and the remaining extent of benefit. No application shall be entertained if not preferred within time. An application with incomplete or incorrect particulars including the document required to be attached therewith shall be deemed as having not been made if the applicant fails to correct it or/and complete it, as the case may be, on an opportunity afforded to him in this behalf.

70 · (1) The security required to be furnished under the Act, may be in the following forms namely –

71 · Where in these rules a period is prescribed for doing a certain act, the authority concerned may, for special reasons, to be recorded in writing, extend that period.

72 · (1) No declaration, certificate, return, list, statement, bond or document required, by or under the Act or these rules, to be furnished to or produced before any authority under the Act by any dealer or required to be furnished by him to other dealer shall be valid unless it is signed by an authorised signatory (except when mentioned otherwise in these rules) with his name and status and the date when and the place where it was signed recorded on it.

73 · A trustee, guardian or manager (whether appointed by a court or otherwise) or the court of wards carrying on a business on behalf of an owner who is under disability shall be liable to perform all obligations imposed by the Act and these rules in respect of such business to the same extent as the owner would have been liable if he had not been under disability and had been carrying on the business himself.

74 · The Administrator General, the Official Trustee, an executor or administrator, under the Indian Succession Act, 1925, a receiver, liquidator or any legal representative, carrying on any business forming part of an estate placed under his control by order of a court or otherwise; shall be liable to perform all obligations imposed by the Act and these rules in respect of such business to the same extent as if he were the owner of the business and shall also be liable to pay tax assessed or penalty imposed thereon or any other amount for the period during which he remained in control thereof.

75 · Every dealer registered under the Act shall exhibit at the entrance to his place of business, including branches and godowns a board showing the nature of the trade with full address and TIN.

76 · (1) An authenticated copy of the order imposing tax or penalty, or both, shall

78 · (1) In the case of every person who is required to do any act under the provisions of the Act these rules, the appropriate assessing authority shall prepare separately two files, namely, the personal file and the confidential file.

79 · (1) Notice under the Act or these rules shall be served by one of the following methods, –

80 · The summons to be issued by any authority or the Tribunal for the appearance of any person or the production of document or documents by him shall be in Form VAT -N5.

81 · The Haryana General Sales Tax Rules, 1975, are subject to the provisions of clause (d) of sub-section (2) of section 61, hereby repealed. Repeal. section 61.