THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005. Notifications
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Body NOTIFICATION No. EXN-F(10)-16/2014, Dated 22nd September, 2014

In exercise of the powers conferred by section 63 of the Himachal Pradesh Value Added Tax Act,2005 (Act No.12 of 2005), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Value Added Tax Rules,2005, notified vide this department notification No.EXN-F(5)-4/2005 dated 02/12/2005 and published in the Rajpatra, Himachal Pradesh(Extra-ordinary) on 07/12/2005, namely:-

1. Short title and commencement.

(1) These rules may be called the Himachal Pradesh Value Added Tax (4th amendment) Rules,2014.

(2) They shall come into force with effect from 1.10.2014.

2. Amendment of rule 74.

In the Himachal Pradesh Value Added Tax Rules, 2005 (hereinafter referred to as the 'said rules' in rule 74, after the words "appropriate Assessing Authority" the words, figures and signs "in Form VAT-XLV " shall be inserted.

3. Amendment of rule 75.

(a) in sub-rule(1), for clauses(i) to (iv), the following clauses shall be substituted, namely:-

"(i) does not exceed five lakh rupees, record an order sanctioning the refund within 30 days of the receipt of the application in Form VAT-XLV;

(ii) exceeds five lakh rupees but does not exceed one crore rupees, he shall submit the record of the case within a period of 07 days together with his recommendations to the Assistant Excise and Taxation Commissioner or Excise and Taxation Officer In-charge of the district, as the case may be, who shall pass the order within a period of 60 days thereof;

(iii) exceeds one crore rupees, he shall submit the record of the case within a period of 07 days from the date of receipt of application in Form VAT-XLV together with his recommendations to the Assistant Excise and Taxation Commissioner or the Excise and Taxation Officer In-charge of the District, as the case may be, who shall submit the same alongwith his recommendations within a period of 15 days to the Deputy Excise and Taxation Commissioner or officer In-charge of the zone(except flying squads) concerned, as the case may be, for orders who shall pass orders within a further period of 90 days;

and the Assessing Authority shall record the order sectioning the refund mentioned in clauses(ii) and (iii) only in accordance with the orders made by authorities specified in respective clause; and

(b) after existing sub-rule(3), the following new sub-rules, shall be inserted, namely:-

"(4) where any refund accrues on account of erroneous payment made electronically through the departmental website wherein either the period or the head of account or where payment is credited into incorrect TIN or errors of similar nature, the dealer shall make the payment afresh electronically and thereafter apply for refund to the Assessing Authority concerned. The Assessing Authority shall after due verification of such claim, refund such erroneously made payment within 15 days of the date of application made by the dealer in this regard.

(5) the Commissioner shall select certain number of cases wherein refund have been allowed, for scrutiny either mechanically or through computers with a view to examine legality and propriety of such orders by a team of designated officers headed by Deputy Excise and Taxation Commissioner."

4. Insertion of Form XLV.

After existing Form VAT-XLIV appended to the said rules, the following new Form "Form VATXLV" shall be inserted, namely:-

"Form VAT-XLV

(see rule 75)

Form for refund under section 28 of the Himachal Pradesh Value Added Tax Act, 2005.

The Assessing Authority,

District:

I/we, do hereby apply for refund of tax as per the details given below:-.

The details are as under:

Name of the dealer

Address of place of Business

TIN

Date of validity

Date of liability

Entitlement Certificate if any

Details of bank account in which refund sought

(i) NAME OF BANK

(ii) BRANCH

(iii) ACCOUNT NUMBER

IFSC CODE

Nature of returns filed monthly/quarterly

Amount of refund claimed and basis of that ........................

Amount of refund claimed so far:-

From	TO
Amount (Rs)

Tax paid during the previous year

Name and address and phone No. of the dealer or his authorized agent with whom contact is to be made :-

(i)Name
(ii)Telephone No. with STD code
(iii) Mobile number
(iv) E-mail id

This is to certify that there are no outstanding dues against me/us either under the Himachal Pradesh Value Added Tax Act, 2005 or the Central Sales Tax Act, 1956. The above said refund is not carried forward or as the case may be adjusted by me/us to any subsequent previous periods.

The particulars given above are true to the best of my knowledge and belief and I do hereby undertake that in case the refund claim filed by me/us for Rs for the assessment year is found false or incorrect I/we shall be bound to repay the amount along with interest and penalty as determined by the competent authority. I/we further undertake that in the event of my failure to pay such amount the department shall have the right to recover any such amount under the provisions of the Himachal Pradesh Value Added Tax Act,2005.

Date:
Place:	Name and signature of applicant.".

By Order,

Principal Secretary (E&T) to the

Government of Himachal Pradesh