Haryana Tax on Luxuries Act, 2007




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Section
Section Title
  INTRODUCTION
  CHAPTER I : Preliminary View Judgements
  1 Short title, extent and commencement View Judgements
  2 Definitions View Judgements
  3 Taxing authorities View Judgements
  4 Instructions to subordinate authorities View Judgements
  5 Jurisdiction of officers View Judgements
  6 Change of incumbent of an office View Judgements
  CHAPTER II : Levy of Tax on Luxury Provided in Hotels, Lodging Houses, Health Clubs and Banquet Halls View Judgements
  7 Levy and collection of tax on luxury provided in a hotel View Judgements
  8 Tax on other luxuries, etc View Judgements
  9 Levy and collection of tax on charges for banquet hall View Judgements
  10 Mode of collection of tax View Judgements
  11 Registration of proprietors View Judgements
  12 Declaration of charges View Judgements
  CHAPTER III : Return, Assessment, Payment, Recovery and Collection of taxes View Judgements
  13 Returns View Judgements
  14 Payment of tax in advance View Judgements
  15 Assessment and collection of tax View Judgements
  16 Assessment of escaped tax View Judgements
  17 Assessment of unregistered proprietor liable to pay tax View Judgements
  18 Collection of tax by a proprietor and forfeiture of illegal or excess collection of taxes View Judgements
  19 Imposition of penalty View Judgements
  20 Failure to maintain correct accounts and to furnish correct returns View Judgements
  21 Payment of tax and penalty View Judgements
  22 Recovery of tax View Judgements
  23 Liability of firms View Judgements
  24 Information to be furnished regarding change of business View Judgements
  25 Tax payable on transfer of business View Judgements
  CHAPTER IV : Maintenance of Accounts and Inspection View Judgements
  26 Maintenance of accounts and issue of sale bills or cash memorandum View Judgements
  27 Powers to enforce attendance View Judgements
  28 Power to call for information View Judgements
  29 Power to determine real proprietor View Judgements
  30 Power of inspection of accounts, documents and search View Judgements
  CHAPTER V : Appeal, Revision, Review, Reference and Rectification View Judgements
  31 Appeal View Judgements
  32 Revision View Judgements
  33 Rectification of mistake View Judgements
  CHAPTER VI : Miscellaneous View Judgements
  34 Payment of interest View Judgements
  35 Power to transfer proceedings View Judgements
  36 Proprietor permitted to attend through authorised agent View Judgements
  37 Delegation of powers View Judgements
  38 Returns, etc., to be confidential View Judgements
  39 Bar of proceedings View Judgements
  40 Power to make Rules View Judgements
  41 Laying of notifications before the State Legislature View Judgements
  42 Power to remove difficulties View Judgements
  43 Repeal and Saving View Judgements



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