HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

RULES FOR THE LEVY AND COLLECTION OF TAX ON LUXURIES

PART-I

1. SHORT TITLE AND COMMENCEMENT

2. DEFINITIONS

PART-II

3. REGISTRATION. SECTION 11

4. FURNISHING OF SECURITY/ SURETY. DO, SECTION 40.

5. PAYMENT OF LUXURY TAX SECTION 14.

6. DECLARATION SECTION 12

7. MAINTENANCE OF ACCOUNTS SECTION 26.

8. MAINTENANCE OF REGISTERS SECTION 26.

9. STATEMENT SECTION 14

10. FILING OF RETURN SECTION 13.

11. ASSESSMENT AND COLLECTION OF TAX SECTION 15.

12. DEMAND NOTICE SECTION 21

13. DISPOSAL REGISTER SECTION 40.

14. IMPOSITION OF PENALTY. SECTIONS 16,17,18,19 AND 20.

15. PRIOR APPROVAL SECTION 30.

16. APPEAL, REVISION, REVIEW AND RECTIFICATION SECTIONS 31,32, AND 33.

17. HEARING AND APPEAL SECTION 31.

18. REJECTION OF APPEAL FOR WANT OF SUFFICIENT PARTICULARS SECTION 31.

19. REVISION SECTION 32.

20. INFORMATION TO BE FURNISHED REGARDING CHANGE OF BUSINESS SECTION 24.

21. TRANSFER OF PROCEEDINGS/ SECTION 35.

22. DELEGATION OF POWERS SECTION 37.