Haryana Tax on Luxuries Act, 1994

{
    "id": 17122,
    "slug": "haryana-tax-on-luxuries-act-1994",
    "title": "Haryana Tax on Luxuries Act, 1994",
    "short_title": "Haryana Tax on Luxuries Act, 1994",
    "act_number": "",
    "act_year": 1994,
    "act_type": "STATE",
    "location": "Haryana",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Haryana Tax on Luxuries Act, 1994",
    "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) \"assessing authority\" means any person authorised by the State Government to make any assessment under this Act and to perform such other duties as may be required, by or under this Act;\n(b) \"business\" means the activity of supplying tobacco; whether or not such activity, other services or supply is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such activity, other services or supply;\n(c) \"dealer\" means a tobacconist;\n(d) \"Commissioner\" means the Excise and Taxation Commissioner, Haryana ;\n(e) \"Government\" means the Government of the State of Haryana;\n(f) \"luxury\" means consumption of tobacco supplied by a tobacconist;\n(g) \"person\" includes any company. Club or association or body of individuals whether incorporated or not, and also a Hindu undivided family, a firm, a local authority, a State Government and the Central Government;\n(h) \"place of business\" includes an office, or any other place which is used by a person for the purpose of his business or where he keeps his books of account;\n(i) \"prescribed\" means prescribed by rules made under this Act;\n(j) \"receipt\" means the aggregate of maximum retail price of tobacco supplied by the dealer for the purpose of consumption in the State;\n(k) \"registered dealer\" means a dealer registered under section 7 of this Act;\n(l) \"State\" means the State of Haryana;\n(m) \"tax\" means the tax levied on luxuries under this Act;\n(n) \"tobacco\" means processed tobacco and tobacco-based products supplied in packets or sealed containers for retailing such as cigarettes, cigars, cigarillos, cheroots, pipe tobacco and zarda tobacco but shall not include cigarettes costing Rs. 5.00 or less per packet of 10 and \"biros\"\n(o) \"tobacconist\" means a person who supplies tobacco;\n(p) \"Tribunal\" means Tribunal constituted under section 4 of the Haryana General Sales Tax Act, 1973 (Act 20 of 1973);\n(q) \"turnover\" means the aggregate of receipts during a given period but does not include any sum collected by way of luxury tax; and\n(r) \"year\" means the financial year.\nChapter II\nTaxing Authorities",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Taxing authorities.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Indemnity.",
            "chapter": null,
            "content": "Chapter III\nIncidence and Levy of Tax",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Incidence of taxation.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Taxable quantum.",
            "chapter": null,
            "content": "(i) who processes, manufactures, imports or\n..\nNil\n(ii) who is not covered by (i) above\n..\nRupees five lacs.\nChapter IV\nRegistration of Dealers",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Registration.",
            "chapter": null,
            "content": "(a) on information furnished;\n(b) if the dealer has violated any provisions of this Act or the rules made there under; or\n(c) for any other sufficient cause including misuse of the certificate of cessation of liability to payment of tax under this Act:\n(a) any business, in respect of which certificate has been granted, has been discontinued or transferred; or\n(b) the turnover of any such business during each of three consecutive year fails to exceed the taxable quantum,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Security from certain class of dealers.",
            "chapter": null,
            "content": "Chapter V\nMaintenance of Accounts, Inspection of Business Premises and Accounts and Establishment of Check-Posts",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Maintenance of accounts.",
            "chapter": null,
            "content": "(a) in respect of tobacco supplied by him or on his behalf in any one transaction exceeding one hundred rupees in value or such other higher value, as the Government may, by notification, specify, issue to the recipient of tobacco an invoice showing such particulars as may be prescribed;\n(b) preserve a carbon copy of such invoice, cash memorandum or bill for a period of not less than five years from the end of year in which the cash memorandum or bill is prepared or for a period of not less than three years from the date of the final assessment order for that year, whichever is later:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Power to record statement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Production and inspection of books, documents and accounts.",
            "chapter": null,
            "content": "(a) maintain day to day accounts of his business;\n(b) maintain a list of his account books, display it along with his registration certificate and furnish a copy of such list to the assessing authority;\n(c) Produce, if so required, account books of his business before the assessing authority for authentication in the prescribed manner;\n(d) Retain his account books at the place of his business, unless removed there from by an official for inspection, by any official agency or by auditor or for any other reason which may be considered to be satisfactory by the assessing authority.\n(a) in the case of book, account, register or document which was being used at the time of seizing, within a period of sixty days from the date of seizure; and\n(b) in any other case, within a period one hundred eighty days from the date of seizure;\n(i) after sun-set and before sun-rise;\n(ii) by an officer below the rank of an Excise and Taxation Officer:\n(iii) without obtaining the sanction of the Deputy Commissioner or Sub-Divisional Officer (Civil) within whose jurisdiction such house is situated.\n(i) to search the person or the dealer and his agent and employees present at the time of inspection and to open and search any box or to receptacle in which any books, accounts, registers or other relevant documents or tobacco or cash or the cash receipts of the dealer may be contained; and\n(ii) to make a note of inventory of any such cash or tobacco found as a result of such search.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Establishment of check-pots or barriers and inspecting of tobacco in transit.",
            "chapter": null,
            "content": "(a) no driver or person-in-charge of a goods carrier or any person-in-charge of a place of loading or unloading of goods, other than a post office, shall accept any consignment of tobacco for transport or give delivery of any consignment of such tobacco;\n(b) no dealer or any person-in-clouding a carrier of goods acting on behalf of a dealer, 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 tobacco referred to above.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Power to inspect tobacco delivered to a carrier of bailer.",
            "chapter": null,
            "content": "Chapter VI\nOffences and Penalties",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Investigation of offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Failure to furnish returns.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "16",
            "title": "16. Failure to pay the tax due according to returns.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "17",
            "title": "17. Failure to maintain correct accounts and to furnish correct returns.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "18",
            "title": "18. Prohibition against collection of tax in certain cases.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "19",
            "title": "19. Late payment of tax, interest or penalty.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "20",
            "title": "20. Other offences.",
            "chapter": null,
            "content": "Chapter VII\nMiscellaneous",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "21",
            "title": "21. Interest.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "22",
            "title": "22. Payment of lump sum in lieu of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "23",
            "title": "23. Machinery to assess. reassess, collect and enforce payment of tax, Interest and penalty.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "24",
            "title": "24. Bar of certain proceedings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "25",
            "title": "25. Power to make rules.",
            "chapter": null,
            "content": "(a) the manner of furnishing the returns, proof of payment of tax and the supply of tobacco outside the State as provided under section 5;\n(b) the form and manner in which certificate under section 7 is to be furnished. The authority to which application for registration shall be made, the form and manner for the grant or renewal of the application, the fees for registration or renewal and the procedure for the payment of fees for grant of renewal of certificate, other matters incidental to the registration of dealers, grant or renewal of certificates of registration and the form of such certificate and the conditions for the grant of certificates;\n(c) the validity of certificate of registration, refusal or renewal under sub-section (4) of section 7;\n(d) the manner to amend or cancel the registration certificate under subsections (5) and (6) of section 7;\n(e) the manner in which the security is to be obtained and the conditions of furnishing such security, the conditions for the issuing certificate of registration as required under subsection (1) of section 8;\n(f) requiring the dealer to furnish additional security and to make up the deficiency where the security already furnished is rendered insufficient under sub-sections (2), (4) and (6) of section 8;\n(g) the manner to issue cash memorandum, bill or invoice in a transaction exceeding hundred rupees in value or such higher value as may be required under items (a) and (b) of subsection (2) of section 9;\n(h) the particulars of cash memorandum, bill as required under item (b) of sub-section (2) of section 9;\n(i) the production of account books of the business before assessing authority for authentication under item © of section 11;\n(j) the time to pay the amount of penalty under sub section (7) of section 11;\n(k) the particulars of the challan referred to in sub-section (2) of section 12, form of declaration, the authority from whom such declaration can be obtained, and the manner of furnishing the declaration in the case of non-validity of from the prescribed authority, particulars of declaration referred to in sub-section (4) of section 12;\n(l) the manner of executing a bond with or without sureties for securing the amount due as security as provided under the proviso to subsection (5) of section 12;\n(m) the manner of hading over the tobacco at superdari to any person for safe custody as required under the second proviso to sub-section (5) of section 12;\n(n) the manner of sale by auction of the detained goods under sub-section (9) of section 12;\n(o) the conditions of loading or unloading of goods and acceptance of any consignment of tobacco for transport under sub-section (14) of section 12;\n(p) the manner to serve a notice for imposition of penalty as required in sub-section (4) of section 18;\n(q) the manner and interval to pay a lump sum in lieu of the tax payable, by way of composition, under section 22; and\n(r) any other matter for which provision in the opinion of the Government is necessary for giving effect to the purposes of this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "26",
            "title": "26. Repeal.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 30th January, 2020 [hl777]",
        "Act Number": "",
        "Enactment Date": "",
        "Act Year": "1994",
        "Short Title": "Haryana Tax on Luxuries Act, 1994",
        "Type": "STATE",
        "Location": "Haryana"
    },
    "updated_at": "2026-09-29 21:55:19"
}