Section 10 in Haryana Local Area Development Tax Rules, 2001
10. Instalments for payment of assessed tax etc.
[Section 9]. - (1) An assessee may, in order to make payment of arrears of tax, interest or penalty by instalment, apply to the authority specified under sub-rule (2), within fifteen days from the date of service of demand notice in Form DT-4.(2)The authorities for the purpose of sub-rule (1) shall be -(a)the Commissioner in case the payment of arrears by instalment exceeds rupees five lakh or the period within which arrears are to be paid by instalments exceeds twenty-four months; and(b)the Deputy Excise and Taxation Commissioner, incharge of district in all other cases.(3)The authority specified under sub-rule (2) may relax the period specified in sub-rule (1) in case where it finds that the delay in filing the application for grant of instalments, has been for reasons beyond the control of the assessee.(4)The granting of instalments under sub-rule (2), shall be subject to the following conditions, namely :-(a)that the importer furnishes adequate security to the satisfaction of the authority concerned for payment of arrears by instalments;(b)that the importer pays along with each permitted instalment interest chargeable under Sub-section (3) of Section 9 of the Act in respect of the amount of arrears outstanding upto the date of payment;(c)that the importer makes a declaration to the effect that no other application has been made to the authorities other than the authorities specified under sub-rule (2) for payment of arrears by instalments.(5)The authority specified under sub-rule (2), to whom the application is made under sub-rule (1), may after making such inquiry as it deems fit, by an order in writing, subject to the conditions specified under sub-rule (4), permit an assessee to pay the arrears in such instalments and subject to such conditions, as may be specified in its order.(6)If the improper contravenes any of the conditions specified in the order or in sub-rule (4) or commits any default in making payment in accordance with the provisions of these rules, the whole of the sum remaining unpaid on the date of such default shall become recoverable at once the lump- sum together with the interest and penalty, if any, levied in accordance with the provisions of the Act or the rules.
