2. Definitions.
In this Act, unless the context otherwise requires,-
(a) “Accessories” means air-conditioners, music systems and any other articles fitted to a motor vehicle not included in the original invoice;
(b) “appellate authority” means any person appointed by the State Government, by notification, in the Official Gazette to hear appeals under this Act;
(c) “assessee” means a person by whom tax is payable;
(d) “assessing authority” means any person appointed by the State Government, by notification, in the Official Gazette to act as an assessing authority under this Act;
(e) “Assistant Excise and Taxation Officer” means an officer appointed as such by the State Government, by notification, in the Official Gazette;
(f) “Board” means Haryana Trade, Commerce and Industry Development Board constituted under section 26 of this Act.
(g) “bring goods into a local area” means causing the entry of goods into a local area by bringing them inside the local area or causing the goods to be brought inside the local area from any place outside the local area;
(h) “bring motor vehicle into a local area” means causing the entry of motor vehicle into a local area by bringing it inside the local area or causing it to be brought inside the local area from any place outside the local area.
(i) “business” includes any trade, commerce, manufacture, works contract, leasing or any adventure or concern in the nature of trade, commerce, manufacture, works contract or leasing, whether or not, such trade, commerce, manufacture, works contract, leasing, adventure or concern is carried on regularly and with a motive to make gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, works contract, leasing, adventure or concern and any transaction in connection with or incidental or ancillary to such trade, commerce, manufacture, works contract, leasing adventure or concern;
(j) “Commissioner” means the Commissioner appointed under sub-section(1) of section 55 of the Haryana Value Added Tax Act, 2003 (Haryana Act 6 of 2003);
(k) “Deputy Excise and Taxation Commissioner” means an officer appointed as such by the State Government, by notification, in the Official Gazette;
(l) “entry of goods into a local area” means taking or bringing goods into a local area from any place outside the State or from any place inside any other local area in the State;
(m) “entry of motor vehicle into a local area” with all its grammatical variations and cognate expressions means entry of motor vehicle into a local area from any place outside it for use or sale therein;
(n) “Fund” means the Haryana Trade and Commerce Development Fund;
(o) “goods” means all kinds of movable property and includes livestock;
(p) “goods carrier” means any kind of vehicle of transport of goods including pipeline, motor vehicle, boat, riding animal, beast of burden, push cart, animal drawn cart, tractor-trailer and the like;
(q) “gross turnover” used in relation to an importer with reference to a period of time means the sum of value of goods which the importer brings or receives on the entry of such goods into a local area during the given period;
(r) "importer" means any person who, in the course of business, whether on his own account or on account of a principal or any other person, brings any goods into or receives or is entitled to receive any goods on their entry into a local area and includes a casual importer;
(s) “importer of a motor vehicle” means a person who brings a motor vehicle into a local area from any place outside the local are for use or sale therein and who owns the motor vehicle at the time of its entry into a local area and includes a person who owns the motor vehicle at the time of its registration in the State under the Motor Vehicles Act;
(t) “local area” means an area within the limits of a Municipal Corporation established under the Haryana Municipal Corporation Act, 1994 (Haryana Act 16 of 1994), or a municipality established under the Haryana Municipal Act, 1973 (Haryana Act 24 of 1973), or a Town Board or a Cantonment Board established under the Cantonment Act, 1924 (Central Act 2 of 1924), or a Zila Parishad established under the Haryana Panchayati Raj Act, 1994 (Haryana Act No. 11 of 1994), or any other local authority constituted or continued under any law for the time being in force; Explanation:-Notwithstanding the above definition of local area, the whole State, for the purposes of section 25, shall be treated as one local area.
(u) “manufacturer” means a person who carries on business of processing or manufacturing of goods, whether wholly or partly;
(v) “month” means a calendar month;
(w) “motor vehicle” means any vehicle registered or liable to be registered under the Motor Vehicles Act;
(x) “Motor Vehicles Act” means the Motor Vehicles Act, 1988 (Central Act 59 of 1988);
(y) “old Act” means the Haryana Local Area Development Tax Act, 2000 (13 of 2000);
(z) “person” shall include a company, an association or body of individuals, whether incorporated or not, an undertaking of the Government of Haryana, the Central Government or any other State Government or local authority, the Central Government or a State Government;
(za) “place of business” means any place where an importer is doing business and includes-
(i) any warehouse, godown, or other place where the importer stores or processes his goods;
(ii) any place where the importer produces or manufactures goods;
(iii) any place where the importer keeps his books of accounts;
(iv) any place where the importer carries on business through an agent by whatever name called, the place of business of such agent;
(zb) “prescribed” means prescribed by rules framed under this Act;
(zc) “purchase value of a motor vehicle” means the value of motor vehicle as ascertained from the invoice and includes the value of accessories fitted to the vehicle, insurance, excise duty, countervailing duties, sales tax, transport fee, freight charges and all their charges incidentally levied on the purchase of a motor vehicle: Provided that if purchase value of a motor vehicle is not ascertainable on account of non availability or non-production of invoice or when the invoice produced is proved to be false or if the motor vehicle is acquired or obtained otherwise than by way of purchase, then the purchase value of a motor vehicle shall be the market value of the motor vehicle.
(zd) “quarter” means a period of three calendar months ending on 30th June, 30th September, 31st December or 31st March;
(ze) “receive any goods” means to take delivery or possession of any goods, whether actual or constructive, or cause the goods to be received by any other person;
(zf) “registered importer” means an importer registered under this Act;
(zg) “Sales Tax” means the tax leviable in the State under the Haryana Value Added Tax Act, 2003 (Act 6 of 2003) or under the Central Sales Tax Act, 1956 (Central Act 74 of 1956);
(zh) “Schedule” means a Schedule appended to this Act;
(zi) “State” means the State of Haryana;
(zj) “tax” means the tax leviable under this Act;
(zk) “taxable goods” means the goods which are not included in Schedule ‘A’;
(zl) “turnover” used in relation to any assessee means the aggregate of the value of goods which the assessee brings or receives in any local area for consumption or use therein during any given period and determined in accordance with the provisions of this Act and the rules made thereunder;
(zm) “value of the goods” means the purchase value of such goods, that is to say, the purchase price at which an importer has purchased the goods inclusive of charges borne by him as cost of transportation, packing, forwarding and handling charges, commission, insurance, taxes, duties and the like, or if such goods have not been purchased by him, the prevailing market price of such goods in the local area;
(zn) “works contract” means any agreement for carrying out for cash, deferred payment or other valuable consideration, the construction, fitting out, improvement, maintenance or repair of any building, road, bridge or any other immovable property, or manufacture, processing, fabrication, erection, installation, fitting out, improvement, modification, repair, conversion or commissioning of any movable property;
(zo) “Year” means the year commencing on the 1st day of |