Section 7 in Haryana Local Area Development Tax Rules, 2001
7. Filing of returns
. [Section 6]. - Every registered importer and every importer whose application for registration is pending with the assessing authority shall submit a return for every quarter in Form DT-3 in duplicate to the assessing authority of the circle so as to reach him within a month after the close of the period to which the return relates :Provided that the assessing authority of the circle may for the reasons to be recorded in writing direct any registered importer to file monthly returns :Provided further that no such directions shall be issued without affording an opportunity of being heard to the importer :Provided further that every importer who discontinues his business at any time, shall submit to the assessing authority, the return for the period up to and inclusive of the date of discontinuance, within a month from the date of such discontinuance.(2)Every importer, who submits a return under sub-rule (1) shall submit along with the return, receipt from the Appropriate Government Treasury, or crossed demand draft or pay order in favour of the assessing authority for the full amount of tax due according to the return.
