Section 6(1) in Haryana Tax on Entry of Goods Into Local Areas Act, 2008
(1)The importer of a motor vehicle shall, before its registration under the Motor Vehicles Act, in the State, compute his liability to pay tax under this Act by multiplying the purchase value of a motor vehicle with the rate of tax levied under sub-section (2) of section 5 of this Act. He shall deposit the tax so computed in the Government treasury under the Head of the Account "0042-Taxes on Goods and Passengers (1) 106- Tax on entry of Goods into Local Area; (3) Haryana Local Area Development Tax" and shall produce the computation sheet along with the invoice relating to the purchase of the motor vehicle and the treasury receipt in respect of payment of tax before the assessing authority of the circle in which his business is situate. The assessing authority shall check the computation of tax liability and verify the payment of tax and shall issue a notice of assessment and demand to the importer of a motor vehicle in respect of the motor vehicle making mention of Engine Number and Chassis Number of the motor vehicle along with Registration Number wherever applicable. The importer of motor vehicle shall, if any tax is found due against him, make payment of the tax due and produce the proof of payment before the assessing authority concerned who shall endorse the fact of payment on the notice of assessment and demand issued earlier by him.
