Section 8 in Haryana Local Area Development Tax Rules, 2001
8. Assessment.
[Sections 6, 10 and 21]. - (1) Where an importer has failed to file a return within ninety days of its due date, the assessing authority shall, while making assessment to the best of its judgment, presume, in the absence of any evidence to the contrary, that turnover of the importer for the period under assessment has not been less than that of during the corresponding period of the previous year.(2)If, in any case, the assessing authority assesses a figure different from that shown in the return submitted under the provisions of these rules, it shall record its reasons briefly in writing and shall furnish the assessee with a copy of such record.(3)After making an assessment, the assessing authority shall examine whether any and if so, what amount is due from the importer after deducting any tax paid under sub-rule (2). If any amount is found to be due from the assessee towards the assessment, the assessing authority shall serve upon the importer a notice in Form DT-4 and the assessee shall pay the sum demanded within the time and in the manner specified in the notice. If the tax due on the final assessment is lower than the tax already paid, it shall issue, at the option of the assessee, refund payment order in Form S.T.R. 34, prescribed under the Punjab Subsidiary Treasury Rules, or refund adjustment order in DT- 5, for the amount of refund due. If the final assessment is exactly equal to the tax already paid, the assessing authority shall inform the importer what the final assessment is and that no further amount is due from him towards it :Provided that the excess tax refundable to the assessee shall be first adjusted towards any other amount due from him under the Act and for this purpose a refund adjustment order in Form DT-5 shall be issued :Provided further that no amount in excess of five thousand rupees shall be refunded without seeking prior approval of the Deputy Excise and Taxation Commissioner incharge of the district who shall further seek approval of the Commissioner where the refundable amount is more than one lakh rupees.
