Section 9(1) in Haryana Tax on Entry of Goods Into Local Areas Act, 2008
(1)(a)Every importer registered under this Act and every importer whose application for the registration under this Act is pending with the assessing authority shall every year or at such shorter intervals as may be prescribed, submit a return to the assessing authority within such period and in such manner containing such particulars as may be prescribed. The proforma of return, the interval of period at which and the time period within which a return is required to be filed may be prescribed differently for different class of importers, inter alia, depending upon the extent of business, annual tax liability and the class of goods usually dealt in.(b)Before any importer submits any return under clause (a), he shall in the prescribed manner pay the full amount of tax payable by him on the basis of such return and shall furnish along with the return proof of the payment of such tax. The amount of tax so paid shall when the final assessment is made, be deemed to have been paid towards the tax finally assessed.(c)If no return is submitted by an importer under clause (a) within ninety days of its due date, the assessing authority shall, before expiry of a period of three years from the last day of the year to which or a part of which the return relates, proceed to assess the importer to the best of its judgment for the return-period, recording the reasons for such assessment and while so assessing, the assessing authority may, subject to such rules as may be prescribed, presume that the turnover of the importer for the period under assessment has been not less than the turnover for the corresponding period of the previous year:Provided that before taking action under this sub¬section the importer shall be given a reasonable opportunity of being heard.(d)Save as provided in clause (c) -(i)if the assessing authority is satisfied that any return submitted under clause (a) is correct and complete, he shall assess the importer on the basis thereof;(ii)if the return submitted by an importer under clause (a) appears to the assessing authority for good and sufficient reasons, to be recorded in writing, to be incorrect or incomplete, the assessing authority shall, before expiry of a period of three years from the last day of the year to which or a part of which the return relates, assess him to the best of its judgment recording the reasons for such assessment:Provided that before taking action under this clause the importer shall be given a reasonable opportunity of proving the correctness and completeness of the return submitted by him.(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.Explanation. - For the purposes of this clause, an importer shall be deemed to have failed to apply for registration, if he makes an incomplete application for registration, or having made an application for registration, fails to comply with any direction given to him by the assessing authority within the time specified for the purpose.
