Haryana act 023 of 2006 : Haryana Value Added Tax (Amendment) Act, 2006

Section 1. Short title

1. Short title.- This Act may be called the Haryana Value Added Tax (Amendment) Act, 2006.

Section 2. Amendment of section 2 of Haryana Act 6 of 2003

2. Amendment of section 2 of Haryana Act 6 of 2003.- In clause (zg) of sub-section (1) of section 2 of the Haryana Value Added Tax Act, 2003 (hereinafter called the principal Act), in the Explanation, after item (ii) the following items shall be added, namely:-

"(iii) Amount equal to increase in prices of petrol and diesel (including the duties and levies charged thereon by the ???ss Government) taking effect from 6^th June, 2006, shall not form part of the sale price with effect from 11^th June, 2006, till the date as the Government may, by notification in the Official Gazette, direct:

Provided that this clause shall not take effect till benefit is passed on to the consumers.

(iv) ??? to ??? Paid to farmers for sale of ??? doing rabi marketing season from 20.3.2006 to 30.6.2006, shall not form part of the scale price of wheat with effect from 20^th March, 2006."

Section 3. ???

3. ???.- For sub-sections (6), (7) and 18) of section 57 of the principal Act, the following, sub-section shall of substituted and shall be deemed to have been substituted with effect from ??? April, 2003, namely:-

"(6). A person shall not he qualified ?? appointment as member of the ??? in the ??? or the ???.

(a) he has been a Judge of a High Court or he is no Advocate with a minimum practice of fifteen years; or

(b) he is or has been a Financial Commissioner and Principal Secretary to Government, Haryana; or

(c) he is a Chartered Accountant with a minimum practice fifteen years in a Tax ???; or

(d) he has completed at least three years as a member of the Tribunal.

(7) A person shall not be qualified for appointment as a member (other than the Chairman) of the Tribunal unless-

(a) fie has been a District and Sessions Judge or an Advocate with a practice of not less than ten years; or

(b) he is or has been an officer of the Excise and Taxation Department. Haryana, having worked as an Additional Excise and Taxation Commissioner for at least three years; or

(c) he is a Chartered Accountant such a minimum practice of ten years:

Provided that all the members of the Tribunal shall not be appointed Iron any single category.

(8) A member of the Tribunal ???, the Chairman shall hold office for a form of three years from the date on which he enters upon his office or until he attains the age of sixty-five years, whichever is earlier.".

Section 4. Amendment of section 61 of Haryana Act 6 of 2003

4. Amendment of section 61 of Haryana Act 6 of 2003.- In section 61 of the principal Act.-

I. For sub-section (i) the following sub-section shall be substituted and shall be deemed to have been substituted with effect from J ??? April, 2003, namely:-

"(1) The Haryana General Sates Tax Act, 1973 (20 of 1973), is hereby repealed:

Provided that such repeal shall not-

(a) affect the previous operation of the Act so repealed or anything duly done or suffered thereunder; or

(b) affect any right, title, privilege, obligation or liability acquired, accrued or incurred under the said Act; or

(c) affect any act done or any action taken (including any appointment, notification, notice, order, rule, form, regulation, certificate) in the exercise of any power conferred by or under the said Act;

and any such act done or any ??? taken in the exercise of the powers conferred by or under the said Act shall be deemed to have been done or taken in the exercise of the powers conferred by or under the said Act as if this Act were in, force on the date on which such act was done or action taken; and all arrears of tax and other amount due at the commencement of this Act may be recovered as if the same had accrued under this Act";

II. for clause (a) of sub-section (2), the following clause shall be substituted and shall be deemed to have been substituted with effect from 1^st April, 2003, namely:-

"(a) any application, appeal, revision or other proceedings made or preferred to any officer or authority under the said Act and pending at the commencement of this Act, shall, after such commencement, be transferred to and disposed of by the officer or authority who would have had jurisdiction to entertain such application, appeal, revision or other proceedings under this Act as if the said Act had been in force on the date on which such application, appeal, revision or other proceedings were made or preferred, Notwithstanding anything to the contrary contained in any judgment, decree or order of any court or other authority, where no review, revision on, corrective action could be initiated or finalized in respect of any assessment, order, proceeding under the said Act prier to or after 1^st April 2003, because of judgment or decree of any court or ??? under the said Act had attained finality the limitation of live years as specified under section 40 of the said Act shall be deemed to be eight years;".

Section 5. Amendment of section ??? of Haryana Act 6 of ???

5. Amendment of section ??? of Haryana Act 6 of ???.- In Schedule B of the principal Act under columns 1 and 2, after serial number 31 and entries there against, the following serial number and entry there against shall be substituted, namely:-

"31A. Indian food preparations ordinarily prepared by Tandoorwalas, Lohwnlas and Dhabawalas when sold by persons running Tandoors, Lohs and ??? exclusively, subject to the conditions, as may he prescribed.".

Section 6. Repeal and ???

6. Repeal and ???.- (1) The Haryana Value Added Tax (Amendment) Ordinance, 2006 (Haryana Ordinance No. 2 of 2006), is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken under the principal Act as amended by the said Ordinance, shall be deemed to have been done or taken under the principal Ac, as amended by this Act.