THE
HARYANA TAX ON LUXURIES ACT, 2007
CHAPTER
1
PRELIMINARY
1. SHORT TITLE, EXTENT, COMMENCEMENT.
2. DEFINITIONS.
4. INSTRUCTIONS TO
SUBORDINATE AUTHORITIES.
6. CHANGE OF
INCUMBENT OF AN OFFICE.
CHAPTER
II
LEVY
OF TAX ON LUXURY PROVIDED IN HOTELS,
LODGING
HOUSES, HEALTH CLUBS AND BANQUET HALLS
7. LEVY AND COLLECTION OF TAX ON LUXURY PROVIDED IN A HOTEL.
9. LEVY AND COLLECTION OF TAX ON CHARGES FOR BANQUET HALL.
10. MODE OF COLLECTION OF TAX.
11. REGISTRATION OF
PROPRIETORS.
CHAPTER
III
RETURN,
ASSESSMENT, PAYMENT,
RECOVERY
AND COLLECTION OF TAXES
13. RETURNS.
14. PAYMENT OF TAX IN
ADVANCE.
15. ASSESSMENT AND COLLECTION OF TAX.
16. ASSESSMENT OF ESCAPED TAX.
17. ASSESSMENT OF UNREGISTERED PROPRIETOR LIABLE TO PAY TAX.
18. COLLECTION OF TAX BY A PROPRIETOR AND FORFEITURE OF ILLEGAL OR EXCESS COLLECTION OF TAXES.
20. FAILURE TO MAINTAIN CORRECT ACCOUNTS AND TO FURNISH CORRECT RETURNS.
21. PAYMENT OF TAX AND PENALTY.
22. RECOVERY OF TAX.
24. FALLEN DUE FOR PAYMENT BY SUCH PROPRIETOR TO SUCH PERSON AND AS MAY BE LAWFULLY
SUBSISTING.
25. TAX PAYABLE ON TRANSFER OF BUSINESS.
CHAPTER IV
MAINTENANCE OF ACCOUNTS AND INSPECTION
26. MAINTENANCE OF ACCOUNTS AND ISSUE OF SALE BILLS OR
CASH MEMORANDUM.
27. POWERS TO ENFORCE ATTENDANCE.
28. POWER TO CALL FOR INFORMATION.
29. POWER TO DETERMINE
REAL PROPRIETOR.
30. POWER OF
INSPECTION OF ACCOUNTS, DOCUMENTS AND SEARCH.
CHAPTER
V
APPEAL,
REVISION, REVIEW,
REFERENCE
AND RECTIFICATION
31. APPEAL.
CHAPTER
VI
MISCELLANEOUS
35. POWER TO TRANSFER
PROCEEDINGS.
36. PROPRIETOR
PERMITTED TO ATTEND THROUGH AUTHORIZED AGENT.
38. RETURNS ETC. TO BE
CONFIDENTIAL.
41. LAYING OF NOTIFICATIONS BEFORE THE STATE LEGISLATURE.