ASSESSMENT RECORD INSPECTION
under the provisions of Haryana VAT law
INDIA, 15 February 2016 -- THESE provisions shall apply mutatis mutandis to inspection of record of the office of the appellate and revising authorities and grant of copies thereof.
8. ASSESSMENT RECORD INSPECTION THEREOF
(1) In the case of every person who is required to do any act under the provisions of Haryana VAT law the appropriate assessing authority shall prepare separately two files, namely,
i. Personal file; and
ii. Confidential file.
(2) The dealer concerned or his authorised agent, on making to the appropriate assessing authority, a written application stamped with a court fee of the value of Rs. 2, may inspect the record of his personal file or any entries relating to himself in any register maintained under these rules. A separate application shall be made for the inspection of each record or register.
(3) The court fee of Rs. 2 paid on the application shall cover the first hour of inspection only. For each subsequent hour or part of an hour, an additional court fee stamp of Rs. 1 must be supplied by way of payment before hand. No fresh application shall be demanded for the continuation of an incomplete inspection on the next working day.
(4) If the document to be inspected relates to any previous year, a search fee in the form of a court fee stamp of the value of Rs. 10 per application shall be charged.
(5) A person entitled to the inspection of any document, shall be granted a copy of the same on his paying the charges in the shape of court fee on the following scale on an application made in this behalf bearing a court fee stamp of the value of; -
Re. 1 for every entry in a register;
Rs. 5 for every notice or summons issued by an assessing authority;
Rs. 10 for every return or statement recorded in any inquiry held under the Act or these rules or order on an objection or of assessment of tax or any other document of which copy is permissible under these rules;
Rs. 10 for every order of assessment of tax; and
Rs. 10 of every other order.
If the document of which a copy is to be granted relates to any previous year, a search fee in the form of a court fee stamp of the value of Rs. 10 per application shall be charged. A copy to be granted shall be prepared in the office of the appropriate assessing authority.
(6) Note: Above provisions shall apply mutatis mutandis to inspection of record of the office of the appellate and revising authorities and grant of copies thereof.
(7) Howsoever 1 authenticated copy of an order of assessment or penalty as the case may be, or one authenticated copy of order passed in appeal, revision or review, as the case may be, shall be supplied free of cost.
9. METHOD OF SERVICE OF NOTICE AND SUPPLY OF COPY OF ORDER
A) Notice under the Act or these rules shall be serve d by one of the following methods, -
(i) by delivery by hand a copy of the notice to the addressee or to his agent or to a person regularly employed by him in connection with the business in respect of which he is registered as a dealer or to any ##### member of his family residing with the dealer;
(ii) by registered post acknowledgment due; or
(iii) by speed post or by such courier services or by any other means of transmission of documents including fax message or electronic mail service as are approved by the Government:
However an attempt have already been made to serve any such notice by either of the above said methods and the authority concerned has reasonable grounds to believe that the addressee is evading service of notice or that for any other reason which in the opinion of such authority is sufficient that notice cannot be served by any of the above mentioned methods, the said authority shall after recording the reasons thereof cause the notice to be served by affixing a copy thereof:
If the addressee is a dealer, on some conspicuous parts of the dealer's office or the building in which the dealer's office is located or upon some conspicuous part of the place of the dealer's business last intimated to the said authority by the dealer or the place where he is known to have last carried on business; or
If the addressee is not a dealer, on some conspicuous part of his residence or office or the building in which his residence or office is located and such service shall be deemed to be as effectual as if it has been made on the addressee personally:
Provided further that, where the officer, at whose instance the notice is to be served is, on inquiry, satisfied that the said office, business place or residence is known not to exist or is not traceable, such officer may by order in writing, dispense with the requirement of service of the notice under the last preceding proviso.
B) When the officer serving a notice delivers or tenders a copy of the notice to the dealer or addressee person ally or to his agent or to any of the persons referred to in clause (a) of sub-rule (1), he shall require the signatures of the person to whom the copy is so delivered or tendered to an acknowledgement of service endorsed on the original notice. When the notice is served by affixing a copy thereof in accordance with the first proviso to sub-rule (1), the officer serving it shall return the original to the authority which issued the notice with a report endorsed thereon or annexed thereto stating that he so affixed the copy, the circumstances under which he did so and the name and address of the person if any, by whom the addressee's office or residence or the building in which his office or residence is located or his place of business was identified and in whose presence the copy was affixed. The said officer shall also obtain the signature or thumb impression of the person identifying the addressee's residence or office or building or place of business to his report.
C) When service is made by post, the service shall be deemed to be effected by properly addressing or preparing the notice and posting it by registered post with acknowledgement due, and unless the contrary is proved the service shall be deemed to have been effected at the time which the notice would be delivered in ordinary course of post.
D) The provisions of the foregoing sub-rules shall be followed in respect of supply of a copy of an order passed under HVAT Act or these rules where the order is not accompanied with a notice of demand in Form VAT-N4.
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Submitted by GstSms, GstSMS.in on Monday, 15 February 2016 at 5:16 PM
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