HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT NOTIFICATION The 29th December, 2006 No. S.O. 117/H.A. 6/2003/S. 60/2006. – In exercise of the powers conferred by sub-section (1) read with sub-section (3) of section 60 of the Haryana Value Added Tax Act, 2003 (6 of 2003), and with reference to Haryana Government, Excise and Taxation Department, notification No. web 15/H.A. 6/2003/S.60/2006, dated the 11th December, 2006, the Governor of Haryana hereby makes the following rules further to amend the Haryana Value Added Tax Rules, 2003, namely: - 1 (1) These rules may be called the Haryana Value Added Tax (Amendment) Rules, 2006.
(2) They shall be deemed to have come into force with effect from the 1st day of July, 2005.
2 In the Haryana Value Added Tax Rules, 2003 (hereinafter called the said rules), in rule 2, in sub-rule (1), after clause (m), the following clause shall be inserted, namely :- `(mm) “Dhabawala”, “tandoorwala” or “lohwala” means a person who prepares himself or by applying manual labour, using traditional tools and equipment of his trade, Indian food preparations exclusively; -
3. In the said rules, after rule 52, the following rule shall be inserted, namely:- “52A Exemption to dhabawalas, tandoorwalas or lohwalas entry 31A of Schedule B - (1) A dhabawala, tandoorwala or lohwala shall be treated to be covered under entry 31A of Schedule B of the Act, only if, he fulfills the following conditions, namely :-
(i) The total investment on the construction of the building, excluding the value of land, whether it is owned by him or a rented one, where dhaba, tandoor or loh is being run does not exceed Rs. 5 lakhs -
(a) in case of buildings constructed prior to 1st July, 2005, the value to be ascertained on Public Works Department rates as applicable on 1st July. 2005, as if the building has been constructed on 1st July. 2005;
(b) in case of new buildings, the value to be ascertained on Public Works Department rates as applicable on the date of construction.
The value in both the cases to be certified by the XEN, Public Works Department of the area.
(ii) No other business activities are carried on in the eating place.
(iii) The seating capacity in the covered area shall not exceed 25 persons at a time.
(iv) There shall be no air conditioner in the eating place.
(v) Rates of dishes served commonly shall be less than the lowest category rates of Haryana Tourism Restaurants in the district (to be certified by the Manager of the Haryana Tourism Restaurant, of the district).
Note :- In case of dhabas located in Mewat district, to be certified by Manager of the lowest category of Haryana Tourism restaurant in Gurgaon.
The dhabawala, tandoorwala or lohwala, fulfilling the above conditions shall apply in the prescribed form given in sub-rule (2) below to the assessing authority concerned for grant of exemption certificate under entry 31A of Schedule B.
(2) The application referred to in sub-rule (1) shall be in the following form:- `Form Application for issue of exemption certificate under entry 31A of Schedule B appended to the Haryana Value Added Tax Act, 2003.
(i) Name and address of the applicant : _____________________
(ii) Tax Payer Identification Number if any : _____________________
(iii) Full address of the place where dhaba, tandoor or loh is located : _____________________
(iv) Value of the building where the establishment is located, as on,-
(a) 1st July. 2005 (if the building is constructed prior to 1st July. 2005) :
(b) date of application (in case of new building) :
Note: certificate to be attached from XEN, Public Works Department of the district/area.
(v) Seating capacity of the establishment in the covered area_____
(vi) I, ___________________ proprietor/partner of M/s _______________ hereby certify, that I fulfil all the conditions prescribed under sub-rule (1) of rule 52A of the Haryana Value Added Tax Rules, 2003, and the rates of the dishes being served by me in the establishment do not exceed the lowest category rates of Haryana Tourism Restaurants in the district/area (a certificate to this effect issued by the Manager, Haryana Tourism Restaurant is enclosed).
I further certify that I shall be preparing and serving Indian food preparations only which are ordinarily prepared by dhabawala, tandoorwala or lohwala.’.
Signature of the applicant alongwith his relationship with the business’.
(3) The assessing authority on receipt of the application shall verify/conduct the enquiry and submit his report to the Deputy Excise and Taxation Commissioner of the district with his recommendations to grant exemption certificate, to him. The exemption certificate in the following form shall be issued by assessing authority, after approval by the district Incharge :- Certificate to be issued by the assessing authority `I, ______________ assessing authority ________________, have verified the facts given in the application of M/s ____________ and I am satisfied that the applicant fulfils the conditions and the requirements as prescribed under sub-rule (1) of rule 52A of the Haryana Value Added Tax Rules, 2003, and is covered under entry 31A of Schedule B of the Haryana Value Added Tax Act, 2003. This certificate is valid upto ________________________.’.
Date: Signature of Assessing Authority Name of District________________ Seal of the Assessing Authority
(4) The exemption certificate so granted shall be valid upto 31st March of the 3rd year next from the date of issue and the applicant shall be required to get it renewed thereafter by submitting the application in the form referred in sub-rule (2). The certificate so renewed shall be valid upto 31st March of next 3rd year.”.
L.S.M. SALINS, Financial Commissioner and Principal Secretary to Government, Haryana, Excise and Taxation Department.
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