THE HARYANA VALUE ADDED TAX - NOTIFICATIONS
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Body Notification No.18/ST-1/H.A. 6/2003/S.60/2017. Dated 14th June, 2017

Whereas the State Government is satisfied that circumstances exist which render it necessary to take immediate action in public interest;

Now, therefore, in exercise of the powers conferred by sub-section (1) of section 60 read with the proviso to said sub-section of the Haryana Value Added Tax Act, 2003 (6 of 2003), the Governor of Haryana hereby makes the following rules further to amend the Haryana Value Added Tax Rules, 2003, by dispensing with the condition of previous notice, namely:-

1. These rules may be called the Haryana Value Added Tax (Amendment) Rules, 2017.

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 allow to 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 an officer not below the rank of Deputy Excise and Taxation Commissioner nominated by the Commissioner as the Member Secretary. The senior most amongst these Additional Excise and Taxation Commissioners shall be the Chairman.	above fifty lakh rupees"
"2.	Committee comprising of concerned Joint Excise and Taxation Commissioner (Range) as the Chairman; the other two members being one-the senior most Deputy Excise & Taxation Commissioner posted in any district falling in the Range (DETCS may be from either wing i.e. Sales Tax or Excise or Inspection etc. in any of the districts falling in the range); second-the Deputy Excise & Taxation Commissioner (Sale Tax) of the district concerned. The Excise and Taxation Officer working as Nodal Officer (Refund) in the district concerned shall work as Member Secretary.	above twenty-five lakh and upto fifty lakh rupees"
"3	Committee comprising of Deputy Excise and Taxation Commissioner (Sales Tax) of the district concerned as the Chairman; the other two members being two senior most Excise & Taxation Officers posted in the district (the ETOs may be from either wing i.e. Sales Tax or Excise or Inspection etc.). The Excise Taxation Officer working as Nodal Officer (Refund) in the district concerned shall work as Member Secretary.	upto twenty five lakh rupees"

The lower authority/authorities shall submit the record of the case alongwith his/her/their recommendation(s) to the competent authority at the appropriate level 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 Committees constituted for the purpose of sanction of refund shall meet the least once in a fortnight to decide the cases of refund sent to them for approval.

The Commissioner shall be competent to decide the eligibility of an officer with regard to his/her seniority about membership of any committee and to issue instructions for smooth functioning of the committees."

Sanjeev Kaushal

Additional Chief Secretary to Government, Haryana,

Excise and Taxation Department.