Section 120 in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
120. Assessment of taxation. [Sections 88 to 90, 147, 148 and 150.]
(1)For purposes of assessment of any tax, a census of all the persons affected by it, shall be conducted by the officer authorised by the Panchayat Samiti or Zila Parishad, as the case may be, with the help of the Gram Panchayat concerned.(2)Before conducting the census, the Officer so authorised shall draw up a programme in consultation with the Gram Panchayat concerned [and the programme of conducting the Census shall be made known to the public by beat of drum in the sabha area] [Inserted vide Haryana Government Notification No. G.S.R. 69/H.A. 11/94/S.209/2000, dated 19.10.2000.] and shall notify it by affixing a copy thereof at a conspicuous place in the village or area of which he proposes to conduct the census. The said officer shall also furnish a copy of the programme to the Gram Panchayat concerned and shall proceed to conduct the census accordingly.(3)A preliminary assessment statement in Form XLVI will thus be prepared by the assessing authority on the basis of the census assessment conducted by the said officer.(4)A copy of the statement of preliminary assessment so made, shall be exhibited in the office of the Zila Parishad, Panchayat Samiti and Gram Panchayats concerned, for the information of the assessees together with a notice to the effect that any assessee who objects to the inclusion of his name in the statement or who on any ground denies his liability for payment of the tax may, within 30 days from the date of the exhibition of the statement, submit his objections to the assessing authority. The fact of exhibition of the preliminary statement in the offices of the Zila Parishad, Panchayat Samiti and the Gram Panchayats concerned shall also be proclaimed by beat of drum in the villages concerned.(5)Particulars of every objection received by the assessing authority within the period specified in sub-rule (4) shall be entered in a register of objections in Form XLV.(6)When the period within which objections may be submitted under sub-rule (4) has expired, the assessing authority shall pass an order confirming every assessment in respect of which no objection has been received within the period specified in sub-rule (4). In the case of objections received within the specified period the assessing authority shall cause a notice to be exhibited in the office of the Panchayat Samiti or Zila Parishad, as the case may be, intimating the date on which and the time and place at which such objections will be heard by him, and a copy of such notice will also be served upon the objector either personally or sent to him by post under postal certificate.(7)On the date, and at the time and place, specified in the notice, the assessing authority shall take up the objections received in the order in which they are entered in the register of tax objections in Form XLV and shall pass an order dismissing such objections in which the objector [or his/her authorised representative] [Inserted vide Haryana Government Notification No. G.S.R. 7/11/1994/S. 209/2002, dated 15.4.2002.] is not present. In other cases, the assessing authority shall, after hearing the objector [or his/her authorised representative] [Inserted vide Haryana Government Notification No. G.S.R. 7/11/1994/S. 209/2002, dated 15.4.2002.] and making a brief memorandum of such evidence as the objector [or his/her authorised representative] [Inserted vide Haryana Government Notification No. G.S.R. 7/11/1994/S. 209/2002, dated 15.4.2002.] may produce in support of his objections and any other evidence which the assessing authority may think fit to record, pass such orders in respect of each objection, as it may think fit.[-] [Proviso omitted vide Haryana Government Notification No. G.S.R. 7/11/1994/S. 209/2002, dated 15.4.2002.](8)Within three days of the date on which necessary orders have been passed under the provisions of sub-rules (6) and (7) under, a final assessment statement in Form XLVI shall be prepared and caused to be exhibited in the offices of the Panchayat Samiti or Zila Parishad, as the case may be, by the assessing authority. The fact of such exhibition shall also be proclaimed by beat of drum in the village concerned.(9)Any assessee who objects to this assessment, as shown in the final assessment statement prepared under sub-rule (8), may submit in writing an appeal against such assessment to the Block Development and Panchayat Officer in case of Panchayat Samiti and Additional Deputy Commissioner in case of Zila Parishad, within thirty days of date of exhibition of the final assessment statement. The Block Development and Panchayat Officer or Additional Deputy Commissioner, as the case may be, shall fix the date, time and place for hearing the appeal and shall send an intimation about the same to the appellant and the assessing authority. The Block Development and Panchayat Officer or the Additional Deputy Commissioner, as the case may be, shall, after giving an opportunity to the appellant or his authorised representative of being heard and after making such enquiry as he may deem fit, pass such orders in respect of the appeal as he may think fit. Such orders shall be final and the assessment statement shall, if necessary, be corrected in accordance therewith :Provided that no appeal shall be heard by the Block Development and Panchayat Officer and the Additional Deputy Commissioner, as the case may be, unless he is satisfied that the tax in question has been deposited. If the appeal is accepted the tax so deposited by the appellant, shall be refunded in accordance with the terms of the order.Note. - No appeal filed after the expiry of the prescribed period under sub-rule (9) shall be entertained or heard by the Block Development and Panchayat Officer and the Additional Deputy Commissioner, as the case may be, on any ground.
