Section 6 in Haryana Local Area Development Tax Rules, 2001
6. Statements and returns to be submitted by the Head Office.
[Section 26]. - (1) In the case of an importer having more than one place of business in the State, the aggregate turnover of all such places of business shall be taken as the turnover of the business.(2)All statements and returns prescribed in these rules shall, in the case of importers referred to in sub-rule (1), be submitted by the Head Office in the State to the assessing authority of the circle in which such Head Office is located and shall include the aggregate of turnover of all the branches of his business.
