Section 3 in The Haryana Local Area Development Tax Act, 2000
3. Levy of tax.
(1)There shall be levied and collected a tax on entry into a local area, of all goods, except those specified in Schedule A, for consumption or use therein, at such rates [not exceeding twenty per cent of the value of petroleum based fuels and not exceeding ten per cent of the value of the other goods] [Substituted for the words 'not exceeding ten per cent of the value of the goods' by Haryana Act No. 18 of 2003.], as may, by notification, be specified by the State Government, and different dates and different rates may be specified in respect of different goods or different classes of goods or for different local areas.(2)The tax levied under sub-section (1) shall be paid by the importer :Provided that an importer shall not be liable to pay tax so long so the aggregate value of taxable goods he brings into or receives on their entry into any local area does not, in a year, exceed ten lakh rupees or such other sum as the State Government may, by notification, specify :Provided further that an importer who has once become liable to pay tax under this Act shall continue to be so liable until the expiry of three consecutive years during each of which the aggregate value of any taxable goods he brings into or receives on their entry into any local area does not exceed the amount specified in the first proviso to this sub-section.Explanation. - Where the goods are received on its entry into a local area by a person other than an importer, the importer, if any, who further receives the goods from such person shall be deemed to have received the goods on entry into the local area.(3)The tax shall be levied, assessed and collected in such manner and in such instalments, if any, as may be prescribed.
