Bare Act Search Results

The Haryana Tax on Luxuries Act, 1994 Complete Act

State: Haryana

Year: 1994

.....(o) "tobacconist" means a person who supplies tobacco; (p) "Tribunal" means Tribunal constituted under section 4 of the Haryana General Sales Tax Act, 1973 (Act 20 of 1973); (q) "turnover" means the aggregate of receipts during a given period but does not include any sum collected by way of luxury tax; and (r) "year" means the financial year. CHAPTER II TAXING AUTHORITIES Taxing authorities. 3. (1) For carrying out the purpose of this Act, the Commissioner may be assisted by such other persons as the State Government may appoint in this behalf. (2) The Commissioner shall have jurisdiction over the whole of the State and shall exercise all the powers conferred and perform all the duties imposed on the Commissioner, by or under this Act. (3) Persons appointed under sub-section (1) shall exercise such powers as may be conferred, and perform such duties as may be required, by or under this Act. (4) The Superintendence and control for the proper execution of the provision of this Act and the rules made there under relating to the levy and collection of the tax shall vest in the Commissioner. Indemnity. 4. (1) All persons appointed under sub-section (1) of section 3 and members of.....