Haryana Tax on Entry of Goods Into Local Areas Act, 2008

{
    "id": 17121,
    "slug": "haryana-tax-on-entry-of-goods-into-local-areas-act-2008",
    "title": "Haryana Tax on Entry of Goods Into Local Areas Act, 2008",
    "short_title": "Haryana Tax on Entry of Goods Into Local Areas Act, 2008",
    "act_number": "(Haryana Act No. 8 of 2008)",
    "act_year": 2008,
    "act_type": "STATE",
    "location": "Haryana",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Haryana Tax on Entry of Goods Into Local Areas Act, 2008",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title, extent and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"Accessories\" means air-conditioners, music systems and any other articles fitted to a motor vehicle not included in the original invoice;\n(b) \"appellate authority\" means any person appointed by the State Government, by notification, in the Official Gazette to hear appeals under this Act;\n(c) \"assessee\" means a person by whom tax is payable;\n(d) \"assessing authority\" means any person appointed by the State Government, by notification, in the Official Gazette to act as an assessing authority under this Act;\n(e) \"Assistant Excise and Taxation Officer\" means an officer appointed as such by the State Government, by notification, in the Official Gazette;\n(f) \"Board\" means Haryana Trade, Commerce and Industry Development Board constituted under section 26 of this Act.\n(g) \"bring goods into a local area\" means causing the entry of goods into a local area by bringing them inside the local area or causing the goods to be brought inside the local area from any place outside the local area;\n(h) \"bring motor vehicle into a local area\" means causing the entry of motor vehicle into a local area by bringing it inside the local area or causing it to be brought inside the local area from any place outside the local area.\n(i) \"business\" includes any trade, commerce, manufacture, works contract, leasing or any adventure or concern in the nature of trade, commerce, manufacture, works contract or leasing, whether or not, such trade, commerce, manufacture, works contract, leasing, adventure or concern is carried on regularly and with a motive to make gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, works contract, leasing, adventure or concern and any transaction in connection with or incidental or ancillary to such trade, commerce, manufacture, works contract, leasing adventure or concern;\n(j) \"Commissioner\" means the Commissioner appointed under sub-section(1) of section 55 of the Haryana Value Added Tax Act, 2003 (Haryana Act 6 of 2003);\n(k) \"Deputy Excise and Taxation Commissioner\" means an officer appointed as such by the State Government, by notification, in the Official Gazette;\n(l) \"entry of goods into a local area\" means taking or bringing goods into a local area from any place outside the State or from any place inside any other local area in the State;\n(m) \"entry of motor vehicle into a local area\" with all its grammatical variations and cognate expressions means entry of motor vehicle into a local area from any place outside it for use or sale therein;\n(n) \"Fund\" means the Haryana Trade and Commerce Development Fund;\n(o) \"goods\" means all kinds of movable property and includes livestock;\n(p) \"goods carrier\" means any kind of vehicle of transport of goods including pipeline, motor vehicle, boat, riding animal, beast of burden, push cart, animal drawn cart, tractor-trailer and the like;\n(q) \"gross turnover\" used in relation to an importer with reference to a period of time means the sum of value of goods which the importer brings or receives on the entry of such goods into a local area during the given period;\n(r) \"importer\" means any person who, in the course of business, whether on his own account or on account of a principal or any other person, brings any goods into or receives or is entitled to receive any goods on their entry into a local area and includes a casual importer;\n(s) \"importer of a motor vehicle\" means a person who brings a motor vehicle into a local area from any place outside the local are for use or sale therein and who owns the motor vehicle at the time of its entry into a local area and includes a person who owns the motor vehicle at the time of its registration in the State under the Motor Vehicles Act;\n(t) \"local area\" means an area within the limits of a Municipal Corporation established under the Haryana Municipal Corporation Act, 1994 (Haryana Act 16 of 1994), or a municipality established under the Haryana Municipal Act, 1973 (Haryana Act 24 of 1973), or a Town Board or a Cantonment Board established under the Cantonment Act, 1924 (Central Act 2 of 1924), or a Zila Parishad established under the Haryana Panchayati Raj Act, 1994 (Haryana Act No. 11 of 1994), or any other local authority constituted or continued under any law for the time being in force;\n(u) \"manufacturer\" means a person who carries on business of processing or manufacturing of goods, whether wholly or partly;\n(v) \"month\" means a calendar month;\n(w) \"motor vehicle\" means any vehicle registered or liable to be registered under the Motor Vehicles Act;\n(x) \"Motor Vehicles Act\" means the Motor Vehicles Act, 1988 (Central Act 59 of 1988);\n(y) \"old Act\" means the Haryana Local Area Development Tax Act, 2000 (13 of 2000);\n(z) \"person\" shall include a company, an association or body of individuals, whether incorporated or not, an undertaking of the Government of Haryana, the Central Government or any other State Government or local authority, the Central Government or a State Government;\n(za) \"place of business\" means any place where an importer is doing business and includes-\n(i) any warehouse, godown, or other place where the importer stores or processes his goods;\n(ii) any place where the importer produces or manufactures goods;\n(iii) any place where the importer keeps his books of accounts;\n(iv) any place where the importer carries on business through an agent by whatever name called, the place of business of such agent;\n(zb) \"prescribed\" means prescribed by rules framed under this Act;\n(zc) \"purchase value of a motor vehicle\" means the value of motor vehicle as ascertained from the invoice and includes the value of accessories fitted to the vehicle, insurance, excise duty, countervailing duties, sales tax, transport fee, freight charges and all their charges incidentally levied on the purchase of a motor vehicle:\n(zd) \"quarter\" means a period of three calendar months ending on 30th June, 30th September, 31st December or 31st March;\n(ze) \"receive any goods\" means to take delivery or possession of any goods, whether actual or constructive, or cause the goods to be received by any other person;\n(zf) \"registered importer\" means an importer registered under this Act;\n(zg) \"Sales Tax\" means the tax leviable in the State under the Haryana Value Added Tax Act, 2003 (Act 6 of 2003) or under the Central Sales Tax Act, 1956 (Central Act 74 of 1956);\n(zh) \"Schedule\" means a Schedule appended to this Act;\n(zi) \"State\" means the State of Haryana;\n(zj) \"tax\" means the tax leviable under this Act;\n(zk) \"taxable goods\" means the goods which are not included in Schedule 'A';\n(zl) \"turnover\" used in relation to any assessee means the aggregate of the value of goods which the assessee brings or receives in any local area for consumption or use therein during any given period and determined in accordance with the provisions of this Act and the rules made thereunder;\n(zm) \"value of the goods\" means the purchase value of such goods, that is to say, the purchase price at which an importer has purchased the goods inclusive of charges borne by him as cost of transportation, packing, forwarding and handling charges, commission, insurance, taxes, duties and the like, or if such goods have not been purchased by him, the prevailing market price of such goods in the local area;\n(zn) \"works contract\" means any agreement for carrying out for cash, deferred payment or other valuable consideration, the construction, fitting out, improvement, maintenance or repair of any building, road, bridge or any other immovable property, or manufacture, processing, fabrication, erection, installation, fitting out, improvement, modification, repair, conversion or commissioning of any movable property;\n(zo) \"Year\" means the year commencing on the 1st day of April.\nChapter II\nLevy of Tax",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Levy of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Registration.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Levy of tax on motor vehicles.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Computation and payment of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Exemption of tax in certain circumstances.",
            "chapter": null,
            "content": "Chapter III\nReturn, Assessment, Payment, Recovery and Collection of Tax",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Deductions from gross- turnover.",
            "chapter": null,
            "content": "(a) the value of goods specified in Schedule A;\n(b) the value of sugar received from another local area;\n(c) the value of goods which have, without use or consumption; been delivered outside the local area;\n(d) the value of goods which have been subjected to tax once under this Act, either as such or in some other form;\n(e) the value of goods on which sales tax has been paid or has become payable to the State;\n(f) the value of plant, machinery, equipment and tools, brought or received on lease for use in manufacture or processing of goods;\n(g) \"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 stock whether as such or in different form, lying with him in the local area, except when the certificate of registration issued under this Act is cancelled:\n(h) the value of such other goods as may be prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Returns and assessment.",
            "chapter": null,
            "content": "(b) Before any importer submits any return under clause (a), he shall in the prescribed manner pay the full amount of tax payable by him on the basis of such return and shall furnish along with the return proof of the payment of such tax. The amount of tax so paid shall when the final assessment is made, be deemed to have been paid towards the tax finally assessed.\n(c) If no return is submitted by an importer under clause (a) within ninety days of its due date, the assessing authority shall, before expiry of a period of three years from the last day of the year to which or a part of which the return relates, proceed to assess the importer to the best of its judgment for the return-period, recording the reasons for such assessment and while so assessing, the assessing authority may, subject to such rules as may be prescribed, presume that the turnover of the importer for the period under assessment has been not less than the turnover for the corresponding period of the previous year:\n(d) Save as provided in clause (c) -\n(i) if the assessing authority is satisfied that any return submitted under clause (a) is correct and complete, he shall assess the importer on the basis thereof;\n(ii) if the return submitted by an importer under clause (a) appears to the assessing authority for good and sufficient reasons, to be recorded in writing, to be incorrect or incomplete, the assessing authority shall, before expiry of a period of three years from the last day of the year to which or a part of which the return relates, assess him to the best of its judgment recording the reasons for such assessment:\n(e) If upon information which has come into its possession, the assessing authority is satisfied that any importer has been liable to pay tax under this Act in respect of any period but has failed to apply for registration, then the assessing authority shall, within three years after the expiry of such period, after giving the importer a reasonable opportunity of being heard, proceed to assess, to the best of its judgment, the amount of tax, if any, due from the importer in respect of such period and all subsequent periods and in case where such importer willfully failed to apply for registration, the assessing authority may direct that the importer shall pay by way of penalty a sum equal to the amount of tax assessed and found due against him.\n(a) the time during which the proceedings for assessment in question have been deferred, on account of any stay order granted by any court or any other authority, shall be excluded;\n(b) the time during which the assessment has been deferred, in any case or classes of cases by the Commissioner, for reasons to be recorded in writing, shall be excluded:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Burden of proof and penalty for furnishing false evidence.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Security deposit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Payment and recovery of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Power to withhold refund in certain cases.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Power of State Government to exempt or reduce tax.",
            "chapter": null,
            "content": "Chapter IV\nTax Authorities and Administration of Tax",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Authorities and administration of tax.",
            "chapter": null,
            "content": "(b) Without prejudice to the generality of the foregoing power, the Commissioner may, on his own motion, or on an application by an importer or a body of importers, accompanied by proof of payment of such fee, in such manner, as may be prescribed, if he considers it necessary or expedient so to do, for the purpose of maintaining uniformity in the work of assessments and collection of revenue or for the removal of any doubt, clarify any point relating to levy, assessment and collection of tax payable under this Act and all officers and persons employed in the execution of this Act shall observe and follow such clarification:\nChapter V\nMaintenance of Accounts, Inspection of Business Premises and Accounts, Checking of Goods in Movement, etc.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "16",
            "title": "16. Maintenance of accounts by importers, issue of sale bills or cash memorandum.",
            "chapter": null,
            "content": "(i) in respect of all goods sold by him, a bill of sale or cash memorandum, as the case may be;\n(ii) in respect of goods delivered or dispatched by him otherwise than by way of sale, a delivery note;\n(iii) in respect of goods purchased by him and in respect of which the selling importer has not issued any bill of sale or cash memorandum, a purchase invoice;\n(iv) in respect of goods brought or received by him and in respect of which the consignor has not issued a delivery note, an inward delivery note, signed and dated by him, showing particulars of his name, address including address of additional places of business, telephone number, fax number, e-mail address, web site address etc., if any, registration number, if any, all of which remain pre-printed on the head of the document, and full description, quantity and value of the goods sold, delivered or brought and shall keep the carbon copy or in case of computerised accounts an identical computer print-out of such bill of sale, cash memorandum or delivery note with him and retain it in his custody for the period mentioned in sub-section (1):",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "17",
            "title": "17. Power to order production of accounts, entry, inspection and seizure.",
            "chapter": null,
            "content": "(b) For the purpose of inspection referred to in clause (a), any such officer shall have power to enter and search any office, shop, godown, vessel, receptacle, vehicle or any other place of business or any building or place where such officer has reason to believe that the importer keeps or is for the time being keeping, goods or any accounts, registers or documents of his business, and to take down statement of any person present at the time of inspection:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "18",
            "title": "18. Checking of goods in transit.",
            "chapter": null,
            "content": "(i) record of ownership of the goods carrier;\n(ii) trip sheet or log-book, containing such particulars, as may be prescribed;\n(i) goods receipt;\n(ii) delivery-note or cash-memorandum or bill of sale/purchase, as the case may be, containing such particulars, as may be prescribed;\n(iii) declaration duly filed and signed by the consignor or consignee obtained from such authority on payment of such fee and containing such particulars, as may be prescribed, and produce the same before any officer of the department not below the rank of an Assistant Excise and Taxation Officer or such other officer, as the State Government may, by notification, appoint, checking the goods carrier at any place.\n(a) no driver or person incharge of a goods carrier or any person incharge of a place of loading or unloading of goods, other than a post office, shall accept any consignment of goods for transport or give delivery of any consignment of such goods, other than personal luggage or goods for personal consumption;\n(b) no importer or any person including a carrier of goods acting on behalf of an importer shall, take delivery of, or transport from any station of transport of goods, bus stand or any other station or place of loading or unloading of goods, airport or any other place, whether of similar nature or otherwise other than a post office, any consignment of goods referred to above.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "19",
            "title": "19. Forwarding agency, etc. to submit returns.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "20",
            "title": "20. Submission of certain records by owners of goods carrier.",
            "chapter": null,
            "content": "Chapter VI\nMiscellaneous",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "21",
            "title": "21. Collection of tax by registered importer.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "22",
            "title": "22. Offences and penalties.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "23",
            "title": "23. Investigation of offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "24",
            "title": "24. Refund.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "25",
            "title": "25. Utilization of the proceeds of the levy.",
            "chapter": null,
            "content": "(a) construction, development and maintenance of roads and bridges for linking the market and industrial areas;\n(b) construction, development and maintenance of roads linking the markets and industrial areas to railway stations, wherever possible ;\n(c) construction, development and maintenance of railway over-bridges ;\n(d) providing finance, aids, grants and subsidies to financial, industrial and commercial units;\n(e) creating infrastructure for supply of electricity and water to industries and other commercial complexes;\n(f) creating development and maintenance of other infrastructure for the furtherance of trade, commerce and industry in general;\n(g) providing finance, aids, grants and subsidies for creating, developing and maintaining pollution free environment in the concerned areas;\n(h) any other purpose connected with the development of trade, commerce and industry or for facilities relating thereto which the State Government may specify by notification;\n(i) providing finance, aids, grants and subsidies to local bodies and government agencies for the purposes specified in clauses (a),(c), (d),(e) and (f).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "26",
            "title": "26. Constitution of Board and its functions.",
            "chapter": null,
            "content": "(a)\nChief Minister, Haryana.\n:\nChairman\n(b)\nChief Secretary, Haryana.\n:\nex-officio member\n(c)\nFinance Secretary, Haryana.\n:\nex-officio member\n(d)\nFinancial Commissioner and Principal Secretary to\n\t\t\t\tGovernment Haryana, Excise and Taxation Department.\n:\nex-officio member\n(e)\nFinancial Commissioner and Principal Secretary to\n\t\t\t\tGovernment Haryana, Development and Panchayats Department.\n:\nex-officio member\n(f)\nCommissioner, Urban Local Bodies, Haryana.\n:\nex-officio Member\n(g)\nExcise and Taxation Commissioner, Haryana.\n:\nMember-Secretary\n(h)\nAdditional Excise and Taxation Commissioner / Joint\n\t\t\t\tExcise and Taxation Commissioner, Haryana.\n:\nChief Executive Officer\n(i) It shall ensure that the funds generated under this Act shall be utilized exclusively for facilitating trade, commerce and industry in the State.\n(ii) It shall identify the areas which require immediate development or maintenance of infrastructure facilities out of proceeds of tax.\n(iii) It shall accordingly recommend allotment of proceeds of tax for the purposes specified in sub-section (1) of section 25.\n(iv) It shall recommend changes in the rate of tax in order to keep the levy as per the guidelines issued in this behalf from time to time.\n(v) It shall ensure that the proceeds of tax collected under this Act are not much more than the amount actually required for development of local areas.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "27",
            "title": "27. Protection of action taken in good faith.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "28",
            "title": "28. Rounding off of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "29",
            "title": "29. Power to amend Schedule.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "30",
            "title": "30. Power to make Rules.",
            "chapter": null,
            "content": "(a) all matters expressly required or allowed by this Act to be prescribed;\n(b) the assessment to tax in respect of a business which is discontinued or the ownership of which has changed;\n(c) the assessment to tax in respect of a business owned by minors and other incapacitated persons residing outside the State;\n(d) the assessment of tax under this Act of any goods which have escaped assessment;\n(e) procedure for registration of importers;\n(f) refund of tax collected if the goods have not been consumed or used within the local area;\n(g) compelling the submission of returns and the production of documents and enforcing the attendance of persons and examining them on oath or affirmation;\n(h) the duties and powers of officers appointed for the purpose of enforcing the provisions of this Act;\n(i) generally regulating the procedure to be followed, and the norms to be adopted in proceedings under this Act;\n(j) deductions admissible to an importer or any other person for calculating his taxable turnover from gross turnover;\n(k) any other matter including levy of fees for which there is no provision or no sufficient provision in this Act and for which provision is in the opinion of the State Government, necessary for giving effect to the purposes of this Act;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "31",
            "title": "31. Laying of rules and notifications before the State Legislature.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "32",
            "title": "32. Power to remove difficulties.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "33",
            "title": "33. Validation.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "34",
            "title": "34. Repeal and saving.",
            "chapter": null,
            "content": "(a) affect the previous operation of the Act so repealed or anything duly done or suffered thereunder; or\n(b) affect any right, title, privilege, obligation or liability acquired, accrued or incurred under the said Act ; or\n(c) affect any act done or any action taken (including any appointment, notification, notice, order, rule, form, regulation, certificate) in the exercise of any power conferred by or under the said Act ; or\n(d) affect any appeal, revision, review or corrective action to be initiated after the commencement of this Act for addressing an illegality, impropriety, mistake, or an error under the said Act,\nSchedule A\n[ See section 2(zk), 3(1) and 8(1)(a)]\n(1) Bajra, Jowar and Maize.\n(2) Cattle feed and poultry feed.\n(3) Celery seeds.\n(4) Common salt.\n(5) Electric energy.\n(6) Flowers.\n(7) Fresh vegetables, sugarcane, fruits, milk, meat including meat on hoof, poultry, fish and eggs.\n(8) Hand spun yarn.\n(9) Kikar bark.\n(10) Newsprint and other materials used in the printing of newspapers, periodicals, magazines etc. registered with Registrar of News papers of India.\n(11) Textiles and tobacco on which additional excise duty in lieu of sales tax is leviable notwithstanding that the rate of such duty is nil.\n(12) Tyres, tubes and flaps of animal drawn vehicles.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 18th January, 2020 [hl784]",
        "Act Number": "(Haryana Act No. 8 of 2008)",
        "Enactment Date": "",
        "Act Year": "2008",
        "Short Title": "Haryana Tax on Entry of Goods Into Local Areas Act, 2008",
        "Type": "STATE",
        "Location": "Haryana"
    },
    "updated_at": "2026-09-29 21:55:19"
}