Haryana Local Area Development Tax Rules, 2001

{
    "id": 16996,
    "slug": "haryana-local-area-development-tax-rules-2001",
    "title": "Haryana Local Area Development Tax Rules, 2001",
    "short_title": "Haryana Local Area Development Tax Rules, 2001",
    "act_number": "Published vide Haryana Government Notification No.",
    "act_year": 2001,
    "act_type": "STATE",
    "location": "Haryana",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Haryana Local Area Development Tax Rules, 2001",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"Act\" means the Haryana Local Area Development Tax Act, 2000 (Act 13 of 2000);\n(b) \"Appropriate Government Treasury\" means a treasury or sub- treasury of Government  or a branch or subsidiary of the State Bank of India situated in the local area in which the importer concerned has his place of  business or the head office in the State, if there are branches and where any amount is recovered or collected, the local area in the State in which the amount is recovered or collected;\n(c) \"Circle\" means a circle in the concerned district demarcated by Deputy Excise and Taxation Commissioner incharge of the district, subject to approval by the Commissioner, for the purpose of administration under the Act;\n(d) \"Form\" means the form appended to these rules;\n(e) \"Section\" means the Section of the Act;\n(f) words and expressions used in these  rules, but not defined shall have the meanings, respectively assigned to them in the Act.\nPart II\nRegistration",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Registration of importer.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Amendment of registration certificate.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Manner of furnishing of security.",
            "chapter": null,
            "content": "(a) by depositing as security in appropriate Government  Treasury, the amount fixed by the said authority; or\n(b) by depositing security amount in the Post Office Saving Bank and pledging the pass book to and depositing it with the said authority; or\n(c) by furnishing to the said authority a guarantee from a Scheduled Bank as defined in the Reserve Bank of India Act, 1934, (Act 2 of 1934), agreeing to pay the State Government, on demand, the amount of security fixed by the said authority; or\n(d) by furnishing personal bond with solvent surety for the amount of security to the satisfaction of the said authority in Form DT-8 on a non- judicial paper of the appropriate value; or\n(e) by purchasing the Central Government bonds or securities equivalent to the security amount and pledging them to and depositing them with the said authority.\nPart III\nReturns, Assessments and Tax Payments",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Statements and returns to be submitted by the Head Office.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Filing of returns",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Assessment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Deductions",
            "chapter": null,
            "content": "(a) the value of goods specified in Schedule 'A' of the Act;\n(b) the value of goods which have, without use of consumption, been delivered outside the local area;\n(c) the value of goods which have been subjected to tax once under the Act, either as such or in some other form;\n(d) the value of goods on which sales tax (including purchase tax) has been paid or has become payable to the State, whether in the same form or in some other form;\n[(e) the value of plant, machinery, equipment and tools, brought or received on lease, for use in manufacture or processing of goods;]\n(f) [the value of goods brought or received in a local area for resale or for use or consumption therein in the manufacture or processing of goods, left in the stock whether as such or in different form lying with him in the local area] , except when the certificate of registration issued under the Act is cancelled; and\n(g) [the value of the plant, machinery, equipment and tools brought or received in the local area for use in manufacture or processing of goods, that has been capitalized; except when certificate or registration issued under the Act is cancelled;]\n(h) the value of goods used or consumed  by the textile industry, including leather cloth manufacturing industry in the manufacture of textiles which form part of Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) subject to furnishing of following information :-\n(i) description, quantity and value of goods on which exemption is claimed;\n(ii) description, quantity and value of goods manufactured with the use or consumption of goods mentioned in (i) above; and\n(iii) additional excise duty paid, if any, on the manufactured goods.\nNote. Clause (b) of sub-rule (1) of rule 9 of the Haryana Local Area Development Tax Rules, 2000 was made to give effect to Section 5 of the Haryana Ordinance No. 10 of 2000 which was repealed by the Haryana Act 13 of 2000 by substituting a new Section 5 with effect from 5th May, 2000. Consequently, the clause (b) of sub-rule (1) of rule 9 of the Haryana Local Area Development Tax Rules, 2000, stood repealed accordingly.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Instalments for payment of assessed tax etc.",
            "chapter": null,
            "content": "(a) the Commissioner in case the payment of arrears by instalment exceeds rupees five lakh or the period within which arrears are to be paid by instalments exceeds twenty-four months; and\n(b) the Deputy Excise and Taxation Commissioner, incharge of district in all other cases.\n(a) that the importer furnishes adequate security to the satisfaction  of the authority concerned for payment of arrears by instalments;\n(b) that the importer pays along with each permitted instalment interest chargeable under Sub-section (3) of Section 9 of the Act in respect of the amount of arrears outstanding upto the date of payment;\n(c) that the importer makes a declaration to the effect that no other application has been made to the authorities other than the authorities specified under sub-rule (2) for payment of arrears by instalments.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Methods of payment of money payable under the Act per the rules.",
            "chapter": null,
            "content": "(i) by remittance into the Appropriate Government Treasury; or\n(ii) by crossed demand draft or pay order in favour of the assessing authority; or\n(iii) where the amount does not exceed five thousand rupees to the taxation inspector against a receipt in Form DT-6.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Nature of accounts to be maintained by importers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Fee for clarification.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Forms, registers, etc. to be written in ink.",
            "chapter": null,
            "content": "Part  IV\nMiscellaneous",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Distribution of receipts under the Act among the local bodies.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "16",
            "title": "16. Repeal and Savings",
            "chapter": null,
            "content": "Form DT-1\nForm DT-1\n[See rule 3(1)]\nApplication for the grant of a registration certificate as an importer under the Haryana Local Area Development Tax Act, 2000\n1\nName and full postal address of the applicant (if there is a\n\t\t\t\ttrade name,  the trade name shall also be given).\n2\nName and address of the Manager of the business,  if a Manager\n\t\t\t\thas been so appointed.\n3\nName and address and status of the person who signs this\n\t\t\t\tapplication (as regards status,  state whether proprietor, \n\t\t\t\tmanager,  director or partner etc.)\n4\nName and full postal address of the Head Office with\n\t\t\t\tparticulars of building name and number,  ward name and number, \n\t\t\t\troad name,  street name etc. Give Telephone number,  Fax number, \n\t\t\t\te-mail address,  Internet site address,  if any.\n5\nName  and full postal address of all the other places of\n\t\t\t\tbusiness in the municipal area or elsewhere in the State with\n\t\t\t\tparticulars of building name and number,  ward name and number, \n\t\t\t\troad name,  street name etc.,  for each place of business (if the\n\t\t\t\tspace in this column is found to be insufficient,  additional\n\t\t\t\tsheet may be used and duly signed.)\n6\nComplete list of godowns in which the goods are stored and\n\t\t\t\taddress of every such godown.\n7\nDate of commencement of business and nature of business.\n8\nDate on which applicant has become liable to pay tax for the\n\t\t\t\tfirst time.\n9\nParticulars of Registration Certificate under the Haryana\n\t\t\t\tValue Added Tax Act,  2003.\n(i) Tax payer's Identification Number.\n(ii) Date of validity.\n10\nEstimated annual tax liability under the Act.\n11\nThe accounting year followed by the applicant.\n12\nWhether the applicant is a proprietor,  firm,  company, \n\t\t\t\tsociety,  club,  association of persons,  Hindu undivided family,\n\t\t\t\t or trust etc. (here give full description.)\n13\nThe total value of purchases/stock receipts of goods in the\n\t\t\t\tyear preceding that to which the application is submitted.\n14\nActual value of purchases/stock receipts of goods in the year\n\t\t\t\tupto the date of submission of the application.\n15\nAmount of registration fee paid with particulars of Receipt\n\t\t\t\tNo. and date.\n16\nAmount of fee paid for copies of certificate for the other\n\t\t\t\tplaces of business with particulars of receipts No. and date, \n\t\t\t\tchallan No. and date,  cheque No. and date/name of the\n\t\t\t\tTreasury/Bank etc.\n17\nName (s) and address(es) of the proprietors,  partners, \n\t\t\t\tmembers,  all persons having any interest in the business\n\t\t\t\t(additional sheets with the following columns shall be used,  if\n\t\t\t\tnecessary.)\nSerial No.\nSerial No.\nName in full of each person\nName in full of each person\nName of father\nName of father\nAge\nAge\nPermanent Address of each person\nPermanent Address of each person\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\nPresent postal address of each person\nPresent postal address of each person\nExtent of interest of each person in the business\nExtent of interest of each person in the business\nSignature of each person\nSignature of each person\nName,  address and signature of witness attesting signature\nName,  address and signature of witness attesting signature\n6\n6\n7\n7\n8\n8\n9\n9\nDeclaration\nDeclaration\nPlace :\nSignature ________________\nDate :\nFull Name _______________\nAddress _________________\nStatus ___________________\n(as given in Column 3)\n(For official use by the assessing authority)\nSignature of Assessing Authority\nwith date\nForm DT-2\nForm DT-2\n[See rule 3(3)]\nCertificate of Registration\nRegistration No.\n(1) The certificate should be exhibited at a conspicuous place within the premises of the business.\n(2) A correct account should be kept of the daily transactions at the place of business or additional business places.\n(3) The registered importer shall afford all facilities for the checking of his stock and shall, at all reasonable times, produce for inspection  accounts or other documents and shall furnish fully and correctly any information in his possession as may be required for the purpose of the Act or these rules by any officer empowered in this behalf.\n(4) The prescribed statements and returns should be sent to the assessing authority of the circle in the prescribed time.\n(5) This  registration certificate should not be transferred or sold nor should it be amended without the permission of the assessing authority which should be applied for and obtained.\n(6) All corrections in this certificate should be made and attested by the assessing authority.\n(7) The registered importer shall be responsible for all the acts of his manager, agent or servant.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "2",
            "title": "2. The registered importer has additional places of business as noted below :-",
            "chapter": null,
            "content": "(a)\n(b)\n(c)\n(d)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "3",
            "title": "3. This Registration Certificate is valid from ___________until cancelled.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "4",
            "title": "4. The holder of this registration certificate shall be liable to pay tax with effect from ___________ (date) and shall file the tax returns and pay tax due according to such returns on quarterly basis so long as he remains liable to pay tax unless directed otherwise under the Act.",
            "chapter": null,
            "content": "Date :\nSeal :\n(Signed)\nAssessing Authority\nForm DT-3\nForm DT-3\n[See rule 7(1)]\nReturn of Turnover and Tax Payable\n[To be submitted in duplicate]\nPersonal details\nComputation of liability to pay tax for the return period\nGoods\n(i)\n(ii)\n(iii)\n(iv)\n(v)\nItem\nItem\nAmount (in Rs.)\nAmount (in Rs.)\nGross turnover\nGross turnover\n2\n(a) Opening stock carried forward from the\n\t\t\t\tprevious period (See 1st proviso to clause (f) of Section 5 of\n\t\t\t\tthe Act):,\n(b) Aggregate of value of goods received on\n\t\t\t\tentry into a local area : [See clause (12) of Section 2 of the\n\t\t\t\tAct],\n3\nTotal of 2(a) and 2(b),\nDeductions [See Rule 9(1)]\nDeductions [See Rule 9(1)]\n4\n(a) value of goods specified in Schedule 'A'\n\t\t\t\tappended to the Act:,\n(b) value of goods which have, without use or\n\t\t\t\tconsumption, been delivered outside the local area :\n(c) the value of goods which have been subjected\n\t\t\t\tto tax once under the Act, either as such or in some other form\n\t\t\t\tincluding goods in process or processed or manufactured :\n(d) the value of goods on which sales tax has\n\t\t\t\tbeen paid or has become payable to the State, whether in the same\n\t\t\t\tform or in some other form including goods in process or\n\t\t\t\tprocessed or manufactured :,\n(e) the value of plant, machinery, equipment and\n\t\t\t\ttools, brought or received on lease for use in manufacture or\n\t\t\t\tprocessing of goods;\n(f) the value of goods brought or received in a\n\t\t\t\tlocal area for resale or for use or consumption in the\n\t\t\t\tmanufacture or processing of goods, left as such or in different\n\t\t\t\tform including goods in process or processed or manufactured\n\t\t\t\tlying with him in the stock in the local area, except when the\n\t\t\t\tcertificate of registration issued under the Act is cancelled;\n(g) the value of plant, machinery, equipment and\n\t\t\t\ttools brought or received in a local area for use in manufacture\n\t\t\t\tor processing of goods, that has been capitalized; except when\n\t\t\t\tcertificate of registration issued under the Act is cancelled;\n(h) the value of goods used or consumed by the\n\t\t\t\ttextile industry, leather cloth manufacturing industry in the\n\t\t\t\tmanufacture of textiles which form part of the Additional Duties\n\t\t\t\tof Excise (Goods of the Special Importance) Act, 1957 (58 of\n\t\t\t\t1957) subject to furnishing of following information :-\n(i) description, quantity and value of goods on\n\t\t\t\twhich exemption is claimed;\n(ii) description, quantity and value of goods\n\t\t\t\tmanufactured with the use or consumption of goods mentioned in\n\t\t\t\t(i) above; and\n(iii) additional excise duty paid, if any, on\n\t\t\t\tthe manufactured goods.\n(i) Any other deduction claimed under the Act or\n\t\t\t\tthe rules (specify the deduction quoting the relevant provision\n\t\t\t\tof the Act or the rules and attach details with the return) :\n5.\nSum of 4(a) to 4(i) :\nTaxable turnover\nTaxable turnover\n6.\nValue of goods liable to tax (Item 3 minus item\n\t\t\t\t5) :\nTax payable\nTax payable\n7.\nTaxable turnover multiplied by rate of tax\n\t\t\t\tapplicable under the Act :\nReduction of tax (See Notification No. S.O. 118/H.A. 13/2000/S. 11/2000, dated 29.9.2000)\nItem\nItem\nAmount (In Rs.)\nAmount (In Rs.)\n8\n(a) Value of goods manufactured (which are not\n\t\t\t\tfree from levy of sales tax) whose value is included in 8(c) and\n\t\t\t\twhich have been sold :-\n(i) inside the State :\n(ii) in the course of inter-State trade; in a\n\t\t\t\tmanner so that sales tax is payable on those to the State :\n(iii) in the course of export of goods out of\n\t\t\t\tIndia :\n(b) Sum of 8(a)(i) to 8(a)(iii) :\n(c) Aggregate of value of goods manufactured\n\t\t\t\twith the use or consumption of goods whose value is included in\n\t\t\t\titem 6 :\n9\nReduction of tax by formula.,\nPayment of tax\n11\n11\nTax paid :\nTax paid :\nSerial No.\nSerial No.\nDate\nDate\nAmount (In Rs.)\nAmount (In Rs.)\nTreasury receipt No./Demand Draft No.\nTreasury receipt No./Demand Draft No.\nName of  Treasury\nName of  Treasury\n1\n2\n3\nDeclaration\nDeclaration\nPlace :\nSignature ______________\nDate :\nFull Name _____________\nStatus ________________\nForm DT-4\nForm DT-4\n[See rule 8(3) 10(1)]\nDistrict ____________\nDated______________\nValue of goods determined as liable to tax.\nRs.\nTax and interest assessed :-\nRs.\nA. Tax\nRs.\nB. Interest\nRs.\nC. Penalty imposed, if any, Rs.\nTotal (A, B and C)\nRs.\nD. Less amount paid already\nRs.\n__________________________\nE. Net amount due\nRs.\n__________________________\nSignature\n(Assessing Authority)\nForm DT-5\nForm DT-5\n[See rule 8(3)]\nRefund Adjustment Order\nSignature\nAssessing Authority\nDistrict\nDated\nSeal of Assessing Authority\nForm DT-6\nForm DT-6\n[See rule 11(1)(iii)]\nPart A\n(a) tax/security money under the Act.\n(b) penalty/security money under Act.\nSignature of the person\nSignature of the officer\nmaking payment\nreceiving payment\nDesignation ______________\nNote :- Part B and Part C are similar to correspondence provisions of Part A hence not reproduced.\nForm DT-7\nForm DT-7\n[See rule 11(2)]\nChallan\nPart A\n(To be retained in the Treasury)\nA\nBy whom tendered\nBy whom tendered\nName,  address of the person  with R.C. licence No. on whose\n\t\t\t\tbehalf money is paid.\nName,  address of the person  with R.C. licence No. on whose\n\t\t\t\tbehalf money is paid.\nPayment on account of Amount\nPayment on account of Amount\nRs.\n(i)\ntax according to the returns\n___________________\n(ii)\ntax assessed\n___________________\n(iii)\ninterest\n___________________\n(iv)\npenalty\n___________________\n(v)\ncomposition\n___________________\n(vi)\nregistration\n___________________\n(vii)\nlicence fee\n___________________\n(viii)\nsecurity\n___________________\n(ix)\nother fees\n___________________\n(x)\nTotal\n___________________\n*\"Assessing Authority,\n____________________________\n_____________District\nSignature of\n\t\t\timporter or depositor\nAmount received\n\t\t\t___________________\nTreasury Accountant\nTreasury Officer\nSub-Treasury Officer\nSeal of assessing authority\nAgent of the Branch/Subsidiary of the\nState Bank of India\nTreasurer\nStamp of the Treasury/Bank\nNote :- Part B, C and D of ST 7 are similar to Part A Hence not reproduced.\nForm DT-8\nForm DT-8\n[See rule 5(1)(d)]\nBond\nBond\nIn witness whereof the\n\t\t\t\tsaid\n(Full name)\n\t\t\t\thas hereunto set\nhis/their hand(s) this\nday of\nsigned and\n\t\t\t\tdelivered by the\nabove named in the\n\t\t\t\tpresence of witness :\n1.\nSignature\n2.\nStatus\nWe (1)\n(2)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        }
    ],
    "metadata": {
        "Act ID": "hl378",
        "Act Number": "Published vide Haryana Government Notification No. G.S.R. 15/H.A. 13/2000/S.26/2001, dated 14th June, 2001",
        "Enactment Date": "",
        "Act Year": "2001",
        "Short Title": "Haryana Local Area Development Tax Rules, 2001",
        "Type": "STATE",
        "Location": "Haryana"
    },
    "updated_at": "2026-09-29 21:55:19"
}