Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Entire Act] State of Haryana - Section Section 25 in Haryana Tax on Luxuries Act, 1994 25. Power to make rules. (1)The Government may, subject to the condition of previous publication, make rules for carrying out the purposes of this Act.(2)in particular and without prejudice to the generality of the foregoing power, such rules may provide for-(a)the manner of furnishing the returns, proof of payment of tax and the supply of tobacco outside the State as provided under section 5;(b)the form and manner in which certificate under section 7 is to be furnished. The authority to which application for registration shall be made, the form and manner for the grant or renewal of the application, the fees for registration or renewal and the procedure for the payment of fees for grant of renewal of certificate, other matters incidental to the registration of dealers, grant or renewal of certificates of registration and the form of such certificate and the conditions for the grant of certificates;(c)the validity of certificate of registration, refusal or renewal under sub-section (4) of section 7;(d)the manner to amend or cancel the registration certificate under subsections (5) and (6) of section 7;(e)the manner in which the security is to be obtained and the conditions of furnishing such security, the conditions for the issuing certificate of registration as required under subsection (1) of section 8;(f)requiring the dealer to furnish additional security and to make up the deficiency where the security already furnished is rendered insufficient under sub-sections (2), (4) and (6) of section 8;(g)the manner to issue cash memorandum, bill or invoice in a transaction exceeding hundred rupees in value or such higher value as may be required under items (a) and (b) of subsection (2) of section 9;(h)the particulars of cash memorandum, bill as required under item (b) of sub-section (2) of section 9;(i)the production of account books of the business before assessing authority for authentication under item © of section 11;(j)the time to pay the amount of penalty under sub section (7) of section 11;(k)the particulars of the challan referred to in sub-section (2) of section 12, form of declaration, the authority from whom such declaration can be obtained, and the manner of furnishing the declaration in the case of non-validity of from the prescribed authority, particulars of declaration referred to in sub-section (4) of section 12;(l)the manner of executing a bond with or without sureties for securing the amount due as security as provided under the proviso to subsection (5) of section 12;(m)the manner of hading over the tobacco at superdari to any person for safe custody as required under the second proviso to sub-section (5) of section 12;(n)the manner of sale by auction of the detained goods under sub-section (9) of section 12;(o)the conditions of loading or unloading of goods and acceptance of any consignment of tobacco for transport under sub-section (14) of section 12;(p)the manner to serve a notice for imposition of penalty as required in sub-section (4) of section 18;(q)the manner and interval to pay a lump sum in lieu of the tax payable, by way of composition, under section 22; and(r)any other matter for which provision in the opinion of the Government is necessary for giving effect to the purposes of this Act.
