Section 9(1)(e) in Haryana Tax on Entry of Goods Into Local Areas Act, 2008

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State of Haryana - Subsection

Section 9(1)(e) in Haryana Tax on Entry of Goods Into Local Areas Act, 2008

(e)If upon information which has come into its possession, the assessing authority is satisfied that any importer has been liable to pay tax under this Act in respect of any period but has failed to apply for registration, then the assessing authority shall, within three years after the expiry of such period, after giving the importer a reasonable opportunity of being heard, proceed to assess, to the best of its judgment, the amount of tax, if any, due from the importer in respect of such period and all subsequent periods and in case where such importer willfully failed to apply for registration, the assessing authority may direct that the importer shall pay by way of penalty a sum equal to the amount of tax assessed and found due against him.

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State of Haryana - Subsection

Section 9(1)(e) in Haryana Tax on Entry of Goods Into Local Areas Act, 2008