Section 6(2) in Haryana Tax on Entry of Goods Into Local Areas Act, 2008
(2)If the importer of a motor vehicle fails to pay tax due from him before registration of the motor vehicle under the Motor Vehicles Act, in the State, then the assessing authority may, at any time before the expiry of three years of such registration, assess such importer of a motor vehicle to tax and charge interest from him computed at the rate of two percent per month for the first twelve months and at the rate of three percent per month for the remaining period beginning with the day following the date of registration of the motor vehicles under the Motor Vehicles Act, in the State to the date of assessment after giving him a reasonable opportunity of being heard and the tax and interest so assessed shall, on failure to pay the same within the time specified in the notice of assessment and demand which shall not be less than fifteen days and not more than thirty days, be recoverable as arrears of land revenue.
