Haryana Value Added Tax Rules, 2003

{
    "id": 17135,
    "slug": "haryana-value-added-tax-rules-2003",
    "title": "Haryana Value Added Tax Rules, 2003",
    "short_title": "Haryana Value Added Tax Rules, 2003",
    "act_number": "Published vide Notification No. S.O. 79/H.A.6/2003",
    "act_year": 2003,
    "act_type": "STATE",
    "location": "Haryana",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Haryana Value Added Tax Rules, 2003",
    "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) \"1975 Rules\" means the Haryana General Sales Tax Rules, 1975;\n(b) \"Act\" means the Haryana Value Added Tax Act, 2003;\n(c) \"appropriate assessing authority\" in respect of any particular dealer means an assessing authority within whose area of jurisdiction,-\n(i) the place of business of such dealer; and\n(ii) if he has more than one place of business in the State (hereinafter called the branches), the place where head office in the State of such business; and\n(iii) if he is not a resident in the State, the place in the State where he carries on business;\nis situated;\n(d) \"appropriate Government treasury\" in relation to,-\n(i) a dealer means a Government treasury in the district where such dealer is registered under the Act or has his place of business or the head office in the State,\n(ii) an assessee who is required to deduct tax in advance and pay the same under section 24 of the Act means a Government treasury in the district where such assessee or his agent in the State resides; and\n(iii) an owner of goods in transit means a Government treasury in the district where his goods are detained;\n(e) \"authorised agent\" means any person mentioned in section 52 authorised by a dealer or an assessee in writing to appear and act on his behalf before any taxing authority or the appellate authority;\n(f) \"authorised bank\" means a Scheduled Bank or its subsidiary authorised by the State Government to receive payment of any dues, fee or amount payable under the Act or these rules;\n(g) \"authorised signatory\" means in case of a dealer which is,-\n(i) a proprietorship concern, the proprietor of the concern or any person duly authorised by him;\n(ii) a partnership firm, a partner of the firm or any person duly authorised by him;\n(iii) an HUF, Karta of HUF or any person duly authorised by him;\n(iv) a society, the chairman or secretary of the society or an officer of the society authorised under the by-laws of the society or under any other special or general resolution of the society or under a resolution passed by the Governing Body of the society;\n(v) a company, the chairman, managing director or a director of the company or a principal officer of the company authorised under the Memorandum or Articles of Association of the company or under any other special or general resolution of the company or under a resolution passed by the Board of Directors of the company,-\n(h) \"Bhatti\" in relation to a Halwaii means any type of heating apparatus, fired by any type of fuel or power, used by the Halwaii.\n(i) \"bricks\" includes roofing tiles;\n(j) \"brick kiln owner\" means the owner of a kiln in the State who uses such kiln for baking mud bricks for sale and includes a person who has taken such kiln on lease;\n(k) \"Central form\" means a form prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1957;\n(l) \"circle\" means a tax circle created by an officer incharge of the district with the approval of the Commissioner;\n(m) \"company\" means a company incorporated under the Companies Act, 1956 (Act 1 of 1956);\n(n) \"Form\" means a form appended to these rules;\n(o) \"Government treasury\" means a treasury or sub-treasury of Government or a branch or subsidiary of the State Bank of India or of other Scheduled Banks authorised by the State Government in this behalf;\n(p) \"Halwaii\" means a person who prepares himself or by employing manual labour, by using traditional tools and equipment of his trade but not by mechanical operation(s) like in factories, Halwaii goods, and sells such goods exclusively.\n(q) \"Halwaii goods\" means Mithaii, Namkeen and other ready to consume eatables, tea, coffee, milk, milk-shake, lassi, and other such beverages, ordinarily prepared by Halwaii but does not include items of food generally known as fast food, bakery products, confectionery (toffees, chocolates etc.), Chinese food, south-Indian food, north-Indian food and regular meals;\n(r) \"High Court\" means the Punjab and Haryana High Court;\n(s) \"HUF\" means Hindu Undivided Family;\n(t) \"lump sum dealer\" means a registered dealer in whose case composition of tax under section 9 is made and is in force;\n(u) \"number of Bhatti\" in relation to a Halwaii with reference to a month means the maximum number of Bhatti set-up or worked, whether wholly or partly, whether directly or indirectly including Bhatti engaged on job-work basis, at any point of time during the quarter by the Halwaii.\n(v) \"number of presses\" in respect of a ply-board manufacturer with reference to any month means the maximum number of presses installed or set up at the business premises of the manufacturer at any point of time during the quarter;\n(w) \"output tax\" means the tax levied on the sale of goods effected by a dealer in the State during a tax period;\n(x) \"ply-board\" in relation to a ply-board manufacturer includes ply and flush door;\n(y) \"ply-board manufacturer\" means a dealer who manufactures ply-board in the State by making use of press(es);\n(z) \"press\" in relation to a ply-board manufacturer means a machine designed to be used for making ply-boards installed or set up at the place of business of the manufacturer;\n(za) \"range\" comprises two or more districts in the State;\n(zb) \"return period\" means a period of time for which a dealer is required under or by these rules to furnish a return in respect of business activities carried out by him during the period;\n(zc) \"section\" means a section of the Act;\n(zd) \"society\" means a society registered under the Haryana Co-operative Societies Act, 1984 (Act 22 of 1984);\n(ze) \"State representative\" means a person authorised to represent the State in any proceeding under the Act;\n(zf) \"tax period\" means a period of time usually a month, a quarter or a year for which tax payable by a dealer is quantified; and\n(zg) \"turnover\" means aggregate of value of goods sold or purchased or exported out of State or imported into State or supplied or received, as the case may be, by a dealer during a tax period.\nChapter II\nSuperintendence and control of administration, jurisdiction, delegation, matters relating to the tribunal",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Superintendence and control. sections 55 and 6.",
            "chapter": null,
            "content": "Range\nName of the districts comprising the range\n1\n2",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "1",
            "title": "1. Ambala",
            "chapter": null,
            "content": "Ambala, Panchkula, Yamunanagar, Karnal, Kaithal\n\t\t\t\t\tand Kurukshetra.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "2",
            "title": "2. Faridabad",
            "chapter": null,
            "content": "Faridabad (East), Faridabad (West), Sonipat and\n\t\t\t\t\tPanipat.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "3",
            "title": "3. Gurgaon",
            "chapter": null,
            "content": "Gurgaon (East), Gurgaon (West), Jhajjar, Rewari\n\t\t\t\t\tand Narnaul.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "4",
            "title": "4. Hisar",
            "chapter": null,
            "content": "Hisar, Sirsa, Jind, Bhiwani, Rohtak and Fatehabad.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "4",
            "title": "4. Jurisdiction of assessing authority. sections 55 and 60.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "51",
            "title": "5. Delegation of power. [section 51].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "60",
            "title": "6. Delegation of routine duties. [section 60].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "50",
            "title": "7. Transfer of cases. [section 50].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "57",
            "title": "8. Salary, allowances and other conditions of service of member of Tribunal. [section 57(11)].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "57",
            "title": "9. Award of costs by Tribunal. [section 57(14)].",
            "chapter": null,
            "content": "Chapter III\nTaxable Quantum, Registration of Dealers, Amendment, Renewal and Cancellation of Certificate of Registration",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "3",
            "title": "10. Taxable Quantum. [section 3].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "11",
            "title": "11. Procedure for registration. sections 11 and 12.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "11",
            "title": "12. Voluntary registration. [section 11].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "13",
            "title": "13. Procedure for amendment in registration certificate. [section 13].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "11",
            "title": "14. Cancellation of registration certificate. [section 11(7)].",
            "chapter": null,
            "content": "Chapter IV\nDeclaration of Head Office by Dealers, Submission of Returns, Assessment and Reassessment of Tax and Imposition of Penalty",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "2",
            "title": "15. Declaration of place of business by dealers. [section 2(1)(z)].",
            "chapter": null,
            "content": "(a) all applications, including application for the grant of certificate shall be made, and all returns of turnover, which shall include the turnover of all such places of business, shall be submitted, by the person in charge of the head office; and\n(b) all notices and orders, required or permitted by the Act or these rules to be issued to or served on any dealer shall be issued to and served on the person in charge of the head office.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "14",
            "title": "16. Submission of return and payment of tax. [section 14].",
            "chapter": null,
            "content": "Serial No.\nSerial No.\nDescription of class or classes of dealers\nDescription of class or classes of dealers\nReturn period and interval\nReturn period and interval\nReturn Form\nReturn Form\n1\n2\n3\n4\n1.\nDealers who are required by the assessing authority to file\n\t\t\t\treturns by serving upon them a notice in Form VAT-N1 under clause\n\t\t\t\t(b) of sub-section (2) of section 14 so long as they are not\n\t\t\t\tcovered by entry 3 below\nQuarter\nVAT-R12\n2.\nRegistered dealers in whose case composition of tax under\n\t\t\t\tsection 9 is made and is in force\nAs specified in the relevant rule relating to\n\t\t\t\tpayment of lump sum for the specified class of dealers\n3.\nRegistered dealers holding registration certificate or whose\n\t\t\t\tapplication for registration is pending and who are not covered\n\t\t\t\tunder entry 2 above\nQuarter\nVAT-R1\n4.\nGovernment agencies, public sector undertakings or\n\t\t\t\tcorporations procuring food grains in the State at the minimum\n\t\t\t\tsupport price who are liable to deduct tax in advance under\n\t\t\t\tsub-rule (1) of rule 33\nQuarter\nVAT-R4\n5.\nContractees who are liable to deduct tax in advance under\n\t\t\t\tsub-rule (2) of rule 33\nQuarter\nVAT-R4A",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "7",
            "title": "17. Form of declaration. [section 7(3)(a)].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "7",
            "title": "18. Prescription of goods for certain purposes. [section 7(4)(a)].",
            "chapter": null,
            "content": "(i) as raw materials, processing materials, packing materials, machinery, plant, equipment, cables, dies, tools, stores, spare parts, accessories, fuels or lubricants, in the manufacture of goods for sale;\n(ii) as machinery, plant, equipment, cables, tools, stores, spare parts, accessories, fuels or lubricants, in the generation of electricity or any other form of power where such power is used in the manufacture of goods by him for sale;\n(iii) as machinery, plant, equipment, cables, tools, stores, spare parts, accessories, fuel or lubricants, in the generation and distribution or distribution of electricity or any other form of power;\n(iv) as machinery, equipment, cables, tools, stores, spare parts, accessories, in the telecommunications network; or\n(v) as machinery, equipment, tools, stores, spare parts, in mining.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "7",
            "title": "19. Form of certificate by a purchasing Government department. [section 7(3)(b)].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "8",
            "title": "20. Form of certificate by a selling VAT dealer. [section 8(3)].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "6",
            "title": "21. Forms of declaration. [section 6].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "6",
            "title": "22. Return of goods. [section 6(1)(i), 6(2)].",
            "chapter": null,
            "content": "(i) Date of issue of DDN;\n(ii) Name of the dealer (with TIN, where applicable) issuing DDN;\n(iii) Name of the seller (with TIN, where applicable) to whom the goods have been returned;\n(iv) Description, quantity and value of the goods returned.\nNote. - Value of the goods returned shall be the price charged by the seller in respect of the original sale of such goods and shall not include the tax charged, if any;\n(v) Tax, if any, charged by the seller on the original sale of the goods returned;\n(vi) Date(s) and number(s) of delivery note(s) issued at the time of return of the good;\n(vii) Date(s) and number(s) of original invoice(s) issued by the seller in respect of the sale of the goods (referred to in item (iv)).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "2",
            "title": "23. Escalation in the price of goods. [section 2(1)(u)].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "2",
            "title": "24. De-escalation in the price of the goods. [section 2(1)(u)].",
            "chapter": null,
            "content": "(i) Date of issue of DN;\n(ii) Name of the dealer (with TIN, where applicable) issuing DN;\n(iii) Name of the seller (with TIN, where applicable) to whom DN issued;\n(iv) Description, quantity and amount of de-escalation in respect of the goods whose value de-escalated;\n(v) Tax, if any, relating to the amount of de-escalation;\n(vi) Date(s) and number(s) of original invoice(s) issued by the seller in respect of the sale of the goods referred to in item (iv).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "6",
            "title": "25. Computation of taxable turnover. [section 6].",
            "chapter": null,
            "content": "Deduction\nDocumentary evidence\n(a) Turnover of sales made outside the State, of goods\n\t\t\t\tpurchased outside the State\nPurchase and sale invoices and documents relating to receipt\n\t\t\t\tand delivery of goods outside the State.\n(b) Turnover of sales made in the course of inter-State trade\n\t\t\t\tand commerce to a dealer registered under the Central Act or to a\n\t\t\t\tGovernment department\nSale invoice, declaration in Central form C or D, as the case\n\t\t\t\tmay be, and documents showing delivery of goods outside the\n\t\t\t\tState.\nNote - Where the delivery of the goods outside the State is\n\t\t\t\tproved but declaration in Central form C or D is not produced,\n\t\t\t\tsuch delivery may, in accordance with the provisions of the\n\t\t\t\tCentral Act, be deemed to have taken place as a result of sale\n\t\t\t\tmade in the course of inter-State trade and commerce to a dealer\n\t\t\t\tnot registered under the Central Act.\nNote - Where the delivery of the goods outside the State is\n\t\t\t\tproved but declaration in Central form C or D is not produced,\n\t\t\t\tsuch delivery may, in accordance with the provisions of the\n\t\t\t\tCentral Act, be deemed to have taken place as a result of sale\n\t\t\t\tmade in the course of inter-State trade and commerce to a dealer\n\t\t\t\tnot registered under the Central Act.\n(c) Turnover of sales made in the course of inter-State trade\n\t\t\t\tand commerce to any person who is not a dealer registered under\n\t\t\t\tthe Central Act\nSale invoice and documents showing delivery of goods outside\n\t\t\t\tthe State.\n(d) Turnover of sales made in the course of import of goods\n\t\t\t\tinto the territory of India\nSale invoice and documents showing constructive delivery of\n\t\t\t\tgoods to the purchaser.\n(e) Turnover of sales made in the course of export out of the\n\t\t\t\tterritory of India within the meaning of sub-section (3) of\n\t\t\t\tsection 5 of the Central Act\nSale invoice, declaration in Form VAT-D2 or Central form H, as\n\t\t\t\tthe case may be, and documents showing export of goods out of\n\t\t\t\tIndia.\nNote - Where the delivery of the goods outside the State is\n\t\t\t\tproved but declaration in Central form H is not produced, such\n\t\t\t\tdelivery may, in accordance with the provisions of the Central\n\t\t\t\tAct, be deemed to have taken place as a result of sale made in\n\t\t\t\tthe course of inter-State trade and commerce.\nNote - Where the delivery of the goods outside the State is\n\t\t\t\tproved but declaration in Central form H is not produced, such\n\t\t\t\tdelivery may, in accordance with the provisions of the Central\n\t\t\t\tAct, be deemed to have taken place as a result of sale made in\n\t\t\t\tthe course of inter-State trade and commerce.\n(f) Turnover of sales made in the course of export of goods\n\t\t\t\tout of the territory of India within the meaning of sub-section\n\t\t\t\t(1) of section 5 of the Central Act\nSale invoice, custom clearance certificate and shipping\n\t\t\t\tdocuments.\n(g) Turnover of export of goods out of State\nDocuments showing delivery of goods outside the State and\n\t\t\t\tdeclaration in Central form F.\nNote - Where delivery of goods outside the State is proved but\n\t\t\t\tno declaration in Central form F is produced, such delivery may\n\t\t\t\tbe deemed to have taken place as a result of sale in the course\n\t\t\t\tof inter-State trade and commerce.\nNote - Where delivery of goods outside the State is proved but\n\t\t\t\tno declaration in Central form F is produced, such delivery may\n\t\t\t\tbe deemed to have taken place as a result of sale in the course\n\t\t\t\tof inter-State trade and commerce.\n(h) Turnover of disposal of goods otherwise than by sale\nDocumentary evidence showing disposal of goods otherwise than\n\t\t\t\tby sale.\n(i) Turnover of sale of exempted goods\nSale and purchase invoices.\n(j) Turnover of sales made to the following Organisations of\n\t\t\t\tthe United Nations for institutional use-\nSale invoice and certificate in Form VAT-C2 signed by an\n\t\t\t\tauthorised officer of the organisation.\nI. United Nations International Children's Emergency Fund\n\t\t\t\t(UNICEF); and\nII. World Health Organisation (WHO).\n(k) Turnover of return of goods sold\nDelivery-cum-debit note raised by the purchaser of the goods\n\t\t\t\tfor the return of the goods, delivery note(s), if issued\n\t\t\t\tseparately by the purchaser at the time of returning the goods,\n\t\t\t\tand the original sale invoice(s) in respect of the goods.\n(l) De-escalation in the price of goods sold\nOriginal sale invoice(s), agreement of sale providing for\n\t\t\t\tde-escalation in the price of the goods and debit note issued by\n\t\t\t\tthe purchaser of the goods in respect of de-escalation.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "60",
            "title": "26. Acceptance of certificate or declaration by a taxing authority. [section 60].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "15",
            "title": "27. Selection of cases for scrutiny and deemed assessment. [section 15(1) and (2)].",
            "chapter": null,
            "content": "(i) gross turnover exceeding five hundred lakh rupees in a year;\n(ii) claim of input tax exceeding ten lakh rupees in a year;\n(iii) claim of refund exceeding three lakh rupees in a year;\n(iv) claim of sales made in the course of inter-State trade and commerce or in the course of export of goods out of the territory of India or in the course of import of goods into the territory of India exceeding twenty five lakh rupees in a year;\n(v) cases of industrial units availing any tax concession under clause (d) of subsection (2) of section 61 till such units are subject to the relevant provisions in the 1975 Rules;\n(vi) fall in gross turnover or payment of tax compared to last year;\n(vii) claim of sale, purchase or consignment of goods not matching with the accounts of the other party to the transaction;\n(viii) exception cases in which ratio between purchases and sales or between input tax and output tax or between stocks and sales is way out of the general trend in the trade or industry;\n(ix) cases based on definite intelligence about evasion of tax;\n(x) cases selected at random;\n(xi) cases of any particular trade or trades which the Commissioner may select; and\n(xii) cases in which the dealer fails to complete the return(s) in material particulars after being given an opportunity for the same.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "28",
            "title": "28. Assessment and re-assessment [sections 15, 16 and 17].",
            "chapter": null,
            "content": "(a) calling upon him to produce his books of accounts and other documents which such authority wishes to examine together with any objection which the dealer may wish to prefer and any evidence which he may wish to produce in support thereof; and\n(b) stating the period or the return periods in respect of which assessment or reassessment is proposed, and he shall fix a date ordinarily not less than ten days after the date of the service of the notice for producing such accounts and documents and for considering any objection which the dealer may prefer.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "25",
            "title": "29. Registration, furnishing of security, payment of tax and assessment of casual trader. [section 25].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "24",
            "title": "30. Examination of accounts of assessee. [section 24].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "31",
            "title": "31. Imposition of penalty. [sections 7(5), 38, 39 and 40].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        },
        {
            "number": "19",
            "title": "32. Rectification of clerical and arithmetical mistakes. [section 19].",
            "chapter": null,
            "content": "Chapter V\nPayment of Tax and Other Dues and Refund",
            "footnote": "",
            "is_definition": false,
            "sort_order": 35
        },
        {
            "number": "24",
            "title": "33. Deduction of tax at source. [section 24].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 36
        },
        {
            "number": "34",
            "title": "34. Liability to pay tax and other dues. [sections 9, 14 and 60].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 37
        },
        {
            "number": "60",
            "title": "35. Manner of payment of tax and other dues. [section 60].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 38
        },
        {
            "number": "60",
            "title": "36. Maintenance of daily collection register. [section 60].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 39
        },
        {
            "number": "60",
            "title": "37. Maintenance of demand and collection register. [section 60].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "60",
            "title": "38. Reconciliation of Payment. [section 60].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 41
        },
        {
            "number": "22",
            "title": "39. Service of notice for payment of tax. [section 22].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 42
        },
        {
            "number": "40",
            "title": "40. Computation of output tax, purchase tax, input tax and tax due. sections 3 and 8.",
            "chapter": null,
            "content": "Illustration",
            "footnote": "",
            "is_definition": false,
            "sort_order": 43
        },
        {
            "number": "20",
            "title": "41. Refund. [section 20].",
            "chapter": null,
            "content": "Illustration.\nIllustration\n(i) copy of the return(s) in Form VAT-R1 under these rules and in Form I under the Central Sales Tax (Punjab) Rules, 1957, as applicable to the State of Haryana, for the quarter if not already filed,\n(ii) original copies of tax invoices relating to the claim of input tax in respect of the purchase of the goods;\n(iii) invoices showing the sale of the goods in the State or in the course of inter-State trade and commerce along with the documents of dispatch and delivery of the goods in other State(s);\n(iv) invoices showing the sale of the goods in the course of export out of the territory of India along with the custom clearance certificates and shipping documents; and\n(v) such other documents or evidence as the assessing authority may require for its satisfaction relating to the payment of the input tax and the tax leviable on the sale of the goods, wherever applicable.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 44
        },
        {
            "number": "20",
            "title": "42. Approval of refund. [section 20(6)].",
            "chapter": null,
            "content": "1.\nCommissioner\nAny amount\n2.\nOfficer incharge of the range\nTen lakh rupees\n3.\nOfficer incharge of the district\nFive lakh rupees\n4.\nExcise and Taxation Officer or Assistant Excise and Taxation\n\t\t\t\tOfficer\nFifty thousand rupees",
            "footnote": "",
            "is_definition": false,
            "sort_order": 45
        },
        {
            "number": "20",
            "title": "43. Refund adjustment order. [section 20(7)].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 46
        },
        {
            "number": "20",
            "title": "44. Order sanctioning interest on delayed refunds. [section 20(11)].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 47
        },
        {
            "number": "20",
            "title": "45. Entries of particulars of refunds. [section 20].",
            "chapter": null,
            "content": "Chapter VI\nLump sum in lieu of tax by way of composition",
            "footnote": "",
            "is_definition": false,
            "sort_order": 48
        },
        {
            "number": "9",
            "title": "46. General provisions in respect of lump sum dealers. [section 9].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 49
        },
        {
            "number": "9",
            "title": "47. Lump sum scheme in respect of brick kiln owners. [section 9].",
            "chapter": null,
            "content": "Serial No.\nSerial No.\nCapacity of kiln\nCapacity of kiln\nCategory\nCategory\nLump sum tax payable in lieu of tax for the\n\t\t\t\tperiod\nLump sum tax payable in lieu of tax for the\n\t\t\t\tperiod\n1.4.2003 to 30.9.2003\n1.10.2003 to 30.9.2004\n1.\nBrick kiln of capacity of more than 33 number of Ghori\n+A\nRs.88,000/- plus Rs.3,100/- per additional Ghori\n\t\t\t\tabove 33 Ghori\nRs.1,93,600/- plus Rs.6,800/- per additional\n\t\t\t\tGhori above 33 Ghori\n2.\nBrick-kiln of capacity of 28 to 33 number of Ghori\nA\nRs.88,000\nRs.1,93,600\n3.\nBrick kiln of capacity of 22 to 27 number of Ghori\nB\nRs.68,750\nRs.1,51,250\n4.\nBrick kiln of capacity of below 22 number of Ghori\nC\nRs.55,000\nRs.1,21,000\n5.\nBrick kiln not fired during the year ending 30th\n\t\t\t\tSeptember in which stock in and outside the kiln as on 1st\n\t\t\t\tOctober last does not exceed five lakhs bricks of all categories.\nD\nRs.13,750\nRs.30,250\n(Note:- If a kiln is designed to be fired at two places, the rate of lump sum payable by the owner of such kiln shall be double of the aforesaid rates)\nForm of application\nForm of application\nSignature of brick kiln owner\n(b) In case of failure to furnish information about closure of a kiln in the manner in clause (a), it shall be presumed that the kiln has been functioning normally.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "9",
            "title": "48. Lump sum scheme in respect of lottery dealers. [section 9].",
            "chapter": null,
            "content": "Serial No.\nType of lottery\nLump sum payable in lieu of tax\n1\nDaily Lottery\nRs.65,000 per draw\n2\nWeekly Lottery\nRs.4.5 lakh per draw\n3\nMonthly Lottery\nRs.19 lakh per draw\n4\nFestival Lottery\nRs.19 lakh per draw\n5\nInstant Lottery\nRs.19 lakh per draw\nForm of application\nForm of application\nSerial No.\nType of lottery\nName of the State/Private operator of lottery",
            "footnote": "",
            "is_definition": false,
            "sort_order": 51
        },
        {
            "number": "9",
            "title": "49. Lump sum scheme in respect of contractors. [section 9].",
            "chapter": null,
            "content": "(1) Name of the applicant contractor;\n(2) TIN;\n(Append application for registration, if not registered or not applied for registration);\n(3) Name of the contractee;\n(4) Date of award of the contract;\n(5) Place of execution of the contract;\n(6) Total cost of the contract;\n(7) Period of execution,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 52
        },
        {
            "number": "9",
            "title": "50. Lump sum scheme in respect of Halwaii. [section 9].",
            "chapter": null,
            "content": "Serial No.\nPeriod\nRate of lump sum per Bhatti\n1.\nFrom 1st April, 2003\nRs.9,900/- per annum\nForm of application\nForm of application\nSerial No.\nNumber of Bhatti\nComplete address where Bhatti located\nTotal:\n(in figures)\n(in words)\nNote - * Strike out which is not applicable.\nSignature of applicant\nAcknowledgement\n(Mention complete name and address with R.C. No., if any.)\nSignature of assessing authority.............................\nName in Capitals:\nDesignation:\n(i) Number of Bhatti;\n(ii) Date of liability to pay tax or cessation of liability;\n(iii) Goods dealt in;\n(iv) Any other information, which Halwaii has given to the assessing authority in relation to his business.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 53
        },
        {
            "number": "9",
            "title": "51. Lump sum scheme in respect of ply-board manufacturers. [section 9].",
            "chapter": null,
            "content": "Serial No.\nSerial No.\nPress size\nPress size\nRate of lump sum per press per annum\nRate of lump sum per press per annum\n1.\n8'x4'x10\nRs.9.00 lakh\n2.\n8'x4'x7\nRs.6.30 lakh\n3.\n6'x4'x10\nRs.6.75 lakh\n4.\n6'x4'x7\nRs.4.73 lakh\n5.\n4'x4'x10\nRs.3.21 lakh\n6.\n4'x4'x7\nRs.2.25 lakh;\nNote. - For the purpose of computing the period of deferment of an industrial unit covered under the foregoing sub-rule, tax benefit shall be calculated at the full rate(s) specified in sub-rule (1).\nNote.\nIllustration:\nForm of application\nForm of application\nSerial No.\nSerial No.\nSize of press\nSize of press\nNumber of press(es)\nNumber of press(es)\nAcknowledgement\n(Mention complete name and address with TIN, if any)\nSignature of assessing authority....................\nName in CAPITALS: ..................................\nDesignation: ............................................\n(i) Number and size(s) of press(es);\n(ii) Date of liability to pay tax or cessation of liability; and\n(iii) Any other information, which the manufacturer has given to the assessing authority in relation to his business.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 54
        },
        {
            "number": "9",
            "title": "52. Lump sum scheme in respect of retailers. [section 9].",
            "chapter": null,
            "content": "Application in form A\nApplication in form A\nForm of application under rule 52 of the Haryana Value Added Tax Rules, 2003\n(For a dealer who is already registered under the Act)\nTo.\nThe Assessing Authority.\nDistrict ......................",
            "footnote": "",
            "is_definition": false,
            "sort_order": 55
        },
        {
            "number": "2",
            "title": "2. The business concern is a retailer and deals in mainly following commodities:-",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 56
        },
        {
            "number": "3",
            "title": "3. The aggregate of purchases made in the last year was about Rs. lakh.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 57
        },
        {
            "number": "4",
            "title": "4. The stock of goods, which have not been subjected to tax under the Act or the Act of 1973, is valued at Rs. , and that purchased in the course of inter-State trade or commerce from outside the State is valued at Rs (Give value of stock of such goods taxable at different rates of tax separately)",
            "chapter": null,
            "content": "Signature of the person making the application\nStatus ................................................\nApplication in form B\nApplication in form B\nForm of application under rule 52 of the Haryana Value Added Tax Rules, 2003\n(For a dealer who is simultaneously making application for registration under the Act)\nTo.\nThe Assessing Authority.\nDistrict ......................\nSignature of the person making the application\nStatus ................................................\nChapter VII\nMaintenance of Accounts, Inspection of Business Premises and Accounts, Establishment of Check-posts and Furnishing of Information by Clearing and Forwarding Agents",
            "footnote": "",
            "is_definition": false,
            "sort_order": 58
        },
        {
            "number": "53",
            "title": "53. Nature of accounts to be maintained by dealers and assessees. sections 24, 28 and 29.",
            "chapter": null,
            "content": "Date\nSource\nInvoices issued/Entry No.\nValue of goods sold in the State\nOutput tax\nExempt\n@ %\n@ %\nTotal\n(a)\n(b)\n(c)\n(d)\n(e)\n(f)\n(g)\n(h)\nInvoiced sales\nPetty Sale Book\nNote 1:- Value of goods sold shall not include tax.\nNote 2:- Columns (d), (e) and (f), classify the goods according to different rates of tax applicable. Add more columns, if necessary.\nDate\nSource\nValue of goods purchased in the State\nTax paid\nExempt\n@ %\n@ %\nTotal\n(a)\n(b)\n(c)\n(d)\n(e)\n(f)\n(g)\nOn tax invoices\nOther purchases\nNote 1: - Value of goods purchased on tax invoices shall not include tax.\nNote 2: - In columns (d), (e) and (f), classify the goods according to different rates of tax applicable. Add more columns, if necessary.\n(a) particulars of authorisations received by him to purchase or sell goods on behalf of each principal separately;\n(b) particulars of goods purchased or of goods received for sale on behalf of each principal each day; and\n(c) details of purchases or sales affected on behalf of each principal each day.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 59
        },
        {
            "number": "54",
            "title": "54. Tax invoice, retail/sale invoice. sections 28(2) and 30(2).",
            "chapter": null,
            "content": "Tax invoice/Retail invoice/Sale invoice/Delivery Note\nTax invoice/Retail invoice/Sale invoice/Delivery Note\nDate: DD:MM:YY\nTime: HH:MM\n(i) Full name and address of the selling dealer/consignor with his TIN, if any\n(ii) Nature of transaction - whether sale, consignment transfer or job work etc.\n(iii) Name and address of the purchaser/ consignee (in case he is a dealer registered under the Act, mention his TIN)\n(iv) Description of goods\n(v) Quantity of goods\n(vi) Value of goods with break-up according to rate of tax applicable (In case of delivery note, approx. value may be given and no break-up is necessary.)\n(vii) Tax, where charged separately (Not compulsory when a delivery note is issued or an invoice is issued by a lump sum dealer, an unregistered dealer, or a VAT dealer making sale to a consumer.)\n(viii) Vehicle number (Where the goods are carried in a vehicle.)\n(ix) Name of the person carrying the goods (Where the goods are carried in a vehicle.)\nSignature of the selling dealer/consignor or his authorised signatory.\nNote: - An illustrative arrangement of items (iv), (v), (vi) and (vii) in an invoice issued by a VAT dealer for sale of goods by him is given below:\nSerial No.\nQuantity\nDescription of goods\nPrice per unit\nValue of goods (Quantity X Price per unit)\nTax free\n4%\n12.5%\n20%\nTotal\n1.\n10 Kg.\nWheat flour\nRs.15/- per Kg.\n-\n150.00\n-\n-\n150.00\n2.\n1 Kg.\nCommon salt\nRs.15/- per Kg.\n15.00\n-\n-\n-\n15.00\n3.\n3 Nos.\nChocolates\nRs.10/- per piece\n-\n-\n30.00\n-\n30.00\n4.\n2 Nos.\nWine bottles\nRs.200/- per bottle\n-\n-\n-\n400.00\n400.00\n5.\n5 Kg.\nMoong\nRs.18/- per Kg.\n-\n90.00\n-\n-\n90.00\n6.\n5 Nos.\nGlass tumblers\nRs.11/- per piece\n-\n-\n55.00\n-\n55.00\nTotal of 1 to 6 (Price of goods without VAT)\n15.00\n240.00\n85.00\n400.00\n740.00\nVAT chargeable (Total X Rate of tax)\n0.00\n9.60\n10.63\n80.00\n100.23\nTotal price (Price of goods with VAT)\n15.00\n249.60\n95.63\n480.00\n840.23\nSerial No.\nQuantity\nDescription of goods\nPrice per unit\nValue of goods (Quantity X Price per unit)\nTax free\n4%\n12.5%\n20%\nTotal\n1.\n10 Kg.\nWheat flour\nRs.15.50/- per Kg.\n-\n155.00\n-\n-\n155.00\n2.\n1 Kg.\nCommon salt\nRs.15/- per Kg.\n15.00\n-\n-\n-\n15.00\n3.\n3 Nos.\nChocolates\nRs.12/- per piece\n-\n-\n36.00\n-\n36.00\n4.\n2 Nos.\nWine bottles\nRs.240/- per bottle\n-\n-\n-\n480.00\n480.00\n5.\n5 Kg.\nMoong\nRs.19/- per Kg.\n-\n95.00\n-\n-\n95.00\n6.\n5 Nos.\nGlass tumblers\nRs.12/- per piece\n-\n-\n60.00\n-\n60.00\nTotal of 1 to 6 (Inclusive of tax)\n15.00\n250.00\n96.00\n480.00\n841.00\nIllustration",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "29",
            "title": "55. Authentication of account books. [section 29(2)(c)].",
            "chapter": null,
            "content": "(Signature of assessing authority)\nName in CAPITALS _____________________________\nDistrict ____________________\nDate _____________________ \"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 61
        },
        {
            "number": "31",
            "title": "56. Declaration for carrying goods. [section 31(2)].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 62
        },
        {
            "number": "31",
            "title": "57. Declaration - Transit slip. [section 31(4)].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 63
        },
        {
            "number": "31",
            "title": "58. Charges for keeping goods on supardari. [section 31(6), (8)].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 64
        },
        {
            "number": "31",
            "title": "59. Unloading of goods. [section 31(6), (7)].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 65
        },
        {
            "number": "60",
            "title": "60. Public auction. [sections 29(6), 31(9) and 49(3)].",
            "chapter": null,
            "content": "(a) the officer shall cause to be published on the notice board of his office a list of the goods detained and intended for sale with a notice under his signatures specifying the place where, and the day and hour at which, the detained goods are to be sold and display copies of such lists and notice at more than one public places near the Check Post or barrier or other place where the goods were detained. Copy of the list and notice shall also be displayed in the office of the Officer In charge of the district having jurisdiction over the area where the check post or barrier or other place where the goods were detained is situated. Normally, a notice of not less than ten days shall be given before the auction is conducted.\n(b) Intending bidders shall deposit as earnest money a sum equal to ten per centum of estimated value of goods.\n(c) At the specified day and time, the goods shall be put up in one or more lots, as the officer conducting the auction/sale may consider advisable, and shall be knocked down in favour of the highest bidder subject to confirmation of the sale by the Officer in charge of the district concerned if the officer conducting the auction is an officer subordinate to the officer in charge of the district.\n(d) The auction purchaser shall pay the sale value of the goods in cash immediately after the sale and he will not be permitted to carry away any part of the goods until he has paid for the same in full and until the sale has been confirmed by the appropriate authority mentioned in clause (c). If the purchaser fails to pay the purchase money, the goods shall be resold by auction in the same manner as provided in clauses (a), (b) and (c) and earnest money deposited by the defaulting bidder shall be forfeited to the State Government. The earnest money deposited by the unsuccessful bidders shall be refunded to them immediately after the auction is over.\n(e) If any order directing detention is reversed on appeal the goods so detained, if they have not been sold before such reversal comes to the knowledge of the officer conducting sale, shall be released, or if they have been sold, the proceeds thereof shall be paid to the owner of the goods;\n(f) No goods shall be sold by auction under this rule except with the prior approval of the officer in charge of the district.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 66
        },
        {
            "number": "32",
            "title": "61. Maintenance of account by clearing and forwarding agents. [section 32].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 67
        },
        {
            "number": "31",
            "title": "62. Record to be maintained by the carrier. [section 31(14)].",
            "chapter": null,
            "content": "(a) the consignment is covered by a copy of purchase invoice or sale bill or delivery note, as the case may be;\n(b) the particulars regarding consignment intended to be booked are furnished in the forwarding notes in Form VAT-T2 by the consignor;\n(c) the Transport Receipt bears stamped endorsement from the consignee indicating his full particulars and Registration Certificate number, if any;\n(d) the person taking delivery of goods or delivering the goods for booking furnishes a letter of authority from the consignee or consignor containing his specimen signatures duly attested; and\n(e) the transport receipt or the forwarding note in respect of consignment of goods brought from a place outside the State or intended to be booked for a place outside the State by a dealer not registered under the Act is countersigned by the Excise and Taxation Officer of the district or any other officer authorised by him.\nChapter VIII\nAppeals, Revision and Review",
            "footnote": "",
            "is_definition": false,
            "sort_order": 68
        },
        {
            "number": "33",
            "title": "63. Appeal. [section 33].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 69
        },
        {
            "number": "33",
            "title": "64. Summary rejection. [section 33].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "33",
            "title": "65. Hearing. [section 33].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 71
        },
        {
            "number": "33",
            "title": "66. Communication of order passed in appeal. [section 33].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 72
        },
        {
            "number": "35",
            "title": "67. Application for review. [section 35].",
            "chapter": null,
            "content": "Chapter IX\nMiscellaneous",
            "footnote": "",
            "is_definition": false,
            "sort_order": 73
        },
        {
            "number": "56",
            "title": "68. Clarifications through Government orders. [section 56(3)].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 74
        },
        {
            "number": "61",
            "title": "69. Special provisions relating to industrial units availing or entitled to avail tax concessions under rules 28A, 28B or 28C of the 1975 Rules. [section 61(2)(d)].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 75
        },
        {
            "number": "70",
            "title": "70. Furnishing of Security. [sections 12, 22 and 31].",
            "chapter": null,
            "content": "(a) cash deposit in the Government Treasury under head \"0040-Tax on Sales, Trade etc.\"\n(b) post office saving bank account, the account being pledged to the Commissioner or any officer authorised by him in writing in this behalf;\n(c) bank guarantee from a Scheduled Bank agreeing to pay to the State Government on demand the amount of security;\n(d) personal bond with solvent surety/sureties for the amount of security to the satisfaction of the authority before whom it is required to be furnished under these rules, which shall be in Form VAT-B2 on a non-judicial; paper of the appropriate value; and\n(e) such saving certificates or bonds or fixed deposit receipts as are issued by the Government of India, the State Government, or Reserve Bank of India or Scheduled Bank, from time to time, to be pledged to the Commissioner or any other officer authorised by him in this behalf.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 76
        },
        {
            "number": "60",
            "title": "71. Power to extend time. [section 60].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 77
        },
        {
            "number": "60",
            "title": "72. Signing of declarations, certificates and entries made therein. [section 60].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 78
        },
        {
            "number": "60",
            "title": "73. Business owned by persons under disability. [section 60].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 79
        },
        {
            "number": "60",
            "title": "74. Business forming part of estate under the control of court. [section 60].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "60",
            "title": "75. Dealers to exhibit name boards. [section 60].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 81
        },
        {
            "number": "60",
            "title": "76. Supply of copy of orders. [section 60].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 82
        },
        {
            "number": "60",
            "title": "77. Fee. [section 60].",
            "chapter": null,
            "content": "(i)\non a memorandum of first appeal\none hundred rupees\n(ii)\non an application for obtaining copies of record\nten rupee\n(iii)\non any other application or petition for relief to\n\t\t\t\tany authority other than Tribunal under the Act or these rules\ntwenty five rupees\n(iv)\non a memorandum of appeal or an application for\n\t\t\t\treview to the Tribunal\nfive hundred rupees\n(v)\non any other application including application for\n\t\t\t\tadjournment\nten rupee",
            "footnote": "",
            "is_definition": false,
            "sort_order": 83
        },
        {
            "number": "60",
            "title": "78. Assessment record-Inspection thereof. [section 60].",
            "chapter": null,
            "content": "(a) one rupee for every entry in a register;\n(b) five rupees for every notice or summons issued by an assessing authority;\n(c) ten rupees for every return or statement recorded in any inquiry held under the Act or these rules or order on an objection or of assessment of tax or any other document of which copy is permissible under these rules;\n(d) ten rupees for every order of assessment of tax; and\n(e) ten rupees of every other order.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 84
        },
        {
            "number": "60",
            "title": "79. Method of service of notice and supply of copy of order. [section 60].",
            "chapter": null,
            "content": "(a) by delivery by hand a copy of the notice to the addressee or to his agent or to a person regularly employed by him in connection with the business in respect of which he is registered as a dealer or to any adult member of his family residing with the dealer;\n(b) by registered post acknowledgment due;.or\n(c) by speed post or by such courier services or by any other means of transmission of documents including fax message or electronic mail service as are approved by the Government:\n(i) If the addressee is a dealer, on some conspicuous parts of the dealer's office or the building in which the dealer's office is located or upon some conspicuous part of the place of the dealer's business last intimated to the said authority by the dealer or the place where he is known to have last carried on business; or\n(ii) If the addressee is not a dealer, on some conspicuous part of his residence or office or the building in which his residence or office is located and such service shall be deemed to be as effectual as if it has been made on the addressee personally:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 85
        },
        {
            "number": "46",
            "title": "80. Summons. [section 46].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 86
        },
        {
            "number": "61",
            "title": "81. Repeal. [section 61].",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 87
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 20th January, 2020 [hl778]",
        "Act Number": "Published vide Notification No. S.O. 79/H.A.6/2003/S.60/2003 dated 22nd May, 2003",
        "Enactment Date": "",
        "Act Year": "2003",
        "Short Title": "Haryana Value Added Tax Rules, 2003",
        "Type": "STATE",
        "Location": "Haryana"
    },
    "updated_at": "2026-09-29 21:55:19"
}