THE HARYANA VALUE ADDED TAX - NOTIFICATIONS
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Body NOTIFICATION No. S.O. 46/H.A.6/2003/S.60/2013. -Dated 30th April, 2013

In exercise of the powers conferred by sub-section (1) read with sub-section (3) of section 60 of the Haryana Value Added Tax Act, 2003 (Act 6 of 2003) and with reference to Haryana Government, Excise and Taxation Department, notification No. Web. 2/H.A. 6/2003/S. 60/2013, dated the 11th April, 2013, the Governor of Haryana hereby makes the following rules further to amend the Haryana Value Added Tax Rules, 2003, namely :-

Amendment

1. These rules may be called the Haryana Value Added Tax (Amendment) Rules, 2013.

2. In the Haryana Value Added Tax Rules, 2003, for rule 42, the following rule shall be substituted, namely:-

"42. APPROVAL OF REFUND.-

The following authorities shall be competent to approve refund, arising from a single order, of the amount mentioned against each:

1	Committee comprising of three senior most Additional Excise and Taxation Commissioners from department side posted at the Head Quarter and the Joint Excise and Taxation Commissioner (Taxation) as the Member- Secretary. The senior most amongst these Additional Excise and Taxation Commissioners shall be the Chairman	above twenty five lakh rupees
2	Officer-in-charge of the range	upto twenty five lakh rupees
3	Officer in-charge of the district	upto ten lakh rupees
4	Excise and Taxation Officer or Assistant Excise and Taxation Officer	upto one lakh rupees

The lower authority/authorities shall submit the record of the case at the appropriate level along with his/their recommendation(s) to the competent authority at least thirty days before the time prescribed for issuing refund without interest lapses and the competent authority shall intimate its decision to the lower authority/authorities well in time. It may, by order in writing, increase or decrease the amount of refund or may order that no refund is due but no adverse order shall be passed without giving the affected person a reasonable opportunity of being heard.

The Committee constituted for the purpose of approval of refund above twenty five lakh rupees shall meet at least once a week to decide the cases of refund sent by the field offices.".

RAJAN GUPTA

Principal Secretary to Government, Haryana,

Excise and Taxation Department.