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27.
Selection of cases
for scrutiny and deemed assessment. section 15(1) and (2).
(1)
The following categories of cases may be taken up for scrutiny,¾
(i)
gross turnover exceeding five hundred lakh rupees in a year;
(ii)
claim of input tax exceeding ten lakh rupees in a year;
(iii)
claim of refund exceeding three lakh rupees in a year;
(iv)
claim of sales made in the course of inter-State trade and commerce or in the
course of export of goods out of the territory of India or in the course of
import of goods into the territory of India exceeding twenty five lakh rupees in
a year;
(v)
cases of industrial units availing any tax concession under clause (d) of
sub-section (2) of section 61 till such units are subject to the relevant
provisions in the 1975 Rules;
(vi)
fall in gross turnover or payment of tax compared to last year;
(vii)
claim of sale, purchase or consignment of goods not matching with the accounts
of the other party to the transaction;
(viii)
exception cases in which ratio between purchases and sales or between input tax
and output tax or between stocks and sales is way out of the general trend in
the trade or industry;
(ix)
cases based on definite intelligence about evasion of tax;
(x)
cases selected at random;
(xi)
cases of any particular trade or trades which the Commissioner may select; and
(xii)
cases in which the dealer fails to complete the return(s) in material
particulars after being given an opportunity for the same.
(2)
The Commissioner may, with the approval of the State Government, change the
criteria laid down in sub-rule (1) for selection of cases for scrutiny. Any
change made in the criteria shall be publicised by uploading on the website www.haryanatax.com.
(3)
Save the cases selected for scrutiny under sub-rule (1), all other cases shall
be deemed to have been assessed to tax under sub-section (1) of section 15 and
in respect of such cases acknowledgement of the annual return shall be deemed to
be the copy of the assessment order:
Provided
that in respect of cases covered under the proviso to sub-section (1) of section
15, the assessing authority shall, after the required documents have been
furnished to him and/or arithmetical mistake, if any, has been corrected and tax
due, if any, as a result thereof has been paid, pass an order recording his
satisfaction about the completeness of the relevant returns in materials
particular and supply a copy of such order to the dealer concerned.
(4)
The list of cases selected for scrutiny for any year shall be publicised by
uploading on the website www.haryanatax.com
before the expiry of the next one and a
half year but non-inclusion of any case in the list shall not prevent the
assessing authority to make assessment subject to limitation.
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