Section 10(2) in Haryana Local Area Development Tax Rules, 2001
(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.
