(1) Where it appears to the authority to whom an application is made under section 11 to be necessary so to do for the proper realisation of the tax payable or for the proper custody and use of any forms referred to in this Act or the rules made thereunder which are printed under the authority of the State Government or are required to oe authenticated by any authority under this Act before use, he may, by an ()Kier in writing and for reasons to be recorded therein, impose as a condition for the issue of a certificate of registration. a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security as may be N o specified, for all or any of the purposes of this Act.
(2) Where it appears to the assessing authority to be necessary so to ao for the proper reatisation of tax payable under this Act or for the proper custody and use of the forms reieirecl to in sub -section (1), he may, at any time while such certificate is in force. ny an order in writing anu for reasons to be recorded therein, require the dealer, TO whom the certificate aas been eranted, to furnish within such time as may be specified in tne owe' ;mu in me prescribed manner such security or, if the dealer has already furaisned any ,,.:.curity lit irucsuatwe an order under this sub -section or sun -section (Ii , tap:ii additional security as may be specified in the order, for a ll of any of me aforesaid put poses .
(3) N o d e a l e r s t a l l o e re q u i r e d to fu rn i s h a seeui i ty u n d e r sup -section (1) or sub -section (2) by tne u t n o r i ty referred to Mei en). unless he has been given a reasonable opportunity of being f i e i .nd and m e a m o u n t of security that f l a y be ret.4a1reu LO oe fur i i is ne d b y a ny d e al e r u nde r e i t her o f t he a fb re sa i d sup -sections oi aggvete,,ate of me amount of such security and the amount of additional ,cc.tnity Ul l a may be required to be furnished by any dealer under sub -section (2), shall in no case exceeli the tax payable, in accordance with the Security from certain class of dealers.
86 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 (CHTR. 7, 1925 SAKA)
(b) the liabi li ty to pay tax of any dealer ceases in terms of sub -section (6) of section 3, the assessing authority shal l , after giving a reasonable opportunity of being heard to t he affected person, cancel the certificate of registration and the cancellation shall come into force after the expiry of such period, as may be prescribed.
(7) A taxing authority not below t he r anko f Deputy Excise and Taxation Commissioner incharge of a district may, in the prescribed manner, cancel, subject to such restrictions and conditions, as may be prescribed, the certificate of registration issued to a dealer -
(a) for being held guilty of avoidance of tax under this Act or the Central Act;
(b) for misusing the certificate of registration; or
(c) for any other sufficient cause :
Provided that no order affecting any dealer adversely shall be made under this sub -section without affording him a reasonable opportunity of being heard.
12. (1) Where it appears to the authority to whom an application is made under section 11 to be necessary so to do for the proper realisation of the tax payable or for the proper custody and use of any forms referred to in this Act or the rules made thereunder which are printed under the authority of the State Government or are required to be authenticated by any authority under this Act before use, he may, by an order in writing and for reasons to be recorded therein, impose as a condition for the issue of' a certificate of registration, a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security as may be so specified, for all or any of the purposes of this Act.
(2) Where it appears to the assessing authority to be necessary so to do for the proper realisation of tax payable under this Act or for the proper custody and use of the forms referred to in sub -section (1), he may, at any time while such certificate is in force, by an order in writing and for reasons to be recorded therein, require the dealer, to whom the certificate nas been granted, to furnish within such time as may be specified in the order and in the prescribed manner such security or, if the dealer has already furnished any security in pursuance of an order under this sub -sec t ion or sub -section (1), such additional security, as may be specified in the order, for all or any of the aforesaid purposes.
(3) No dealer shal l be required to furnish a securi ty under sub -section (1) or sub -section (2) by the authority referred to therein, unless he has been given a reasonable opportunity of being heard and the amount of security that may be required to be furnished by any dealer under either of the aforesaid sub -sections or the agg rega te of the amount of such security and the amount of additional security that may be required to be furnished by any dealer under sub -section (2), shall in no case exceed the tax payable, in accordance with HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 87 (CHTR. 7, 1925 SAKA) estimate of such authority, by the dealer for the year in which such security or, as the case may be, additional security is required to be furnished.
(4) Where the security furnished by a dealer under sub -section (1) or sub -section (2) is in the form of a surety bond and the surety,becomes insolvent or 4s otherwise incapacitated or dies or withdraws, the dealer shall, within thirty days of the occurrence of any of the aforesaid events, inform the authority granting the certificate of registration and shall within ninety days of such occurrence furnish a fresh surety bond or furnish in the prescribed manner other security for the amount of the bond.
(5) The assessing authority may, by order and for good and sufficient cause, forfeit the whole or any part of the security furnished by a dealer —
(a) for realising any amount payable by the dealer under this Act; or
(b) if the dealer is found to have misused any of the forms referred to in sub -section (1) or to have failed to keep them in proper custody' or to have failed to furnish information in respect of their use or surrender them as prescribed:
Provided that no order shall be passed under this sub -section without giving the dealer a reasonable opportunity of being heard. -
(6) Where by reason of an order under sub -section (5), the security furnished by any dealer is rendered insufficient, he shall make up the deficiency in /- such manner and within such time, as may be prescribed.
(7) If a dealer fails to comply, with an order under sub -section (1) or sub -section (2), or with the provisions of sub -section (A) or sub -section (6), the prescribed authority, may, after affording the, dealer a reasonable opportunity of being heard, order —
(a) that no form referred to in sub -section (1) shall be issued to him •or authenticated until the dealer has complied with such orders or such provisions, as the case may be; or
(b) the rejection of the application for registration, or if the dealer is already registered under this Act, cancellation of his registration certificate, as the case may be, and in the event of rejection of application for registration, the dealer shall be deemed to have failed to apply for registration for the purposes of section 16.
13. If any dealer to whom the provisions of sub -section (2) of section 14 Information to be apply. — furnished regarding change
(a) sells, transfers or otherwise disposes of or discontinues his of business etc.
business;
(b) sells, transfers or otherwise disposes of or discontinues his place(s) of business or opens new place(s) of business;
A.
Submission of returns and payment of tax.
88 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 (CHTR. 7, 1925 SAKA)
(c) changes the name, constitution or nature of his business including change in the goods traded or manufactured or used .in business or manufacture; or
(d) appoints an authorised agent, he shall within the prescribed t ime, inform the assessing authority accordingly, and if any dealer dies, his legal representative shall in like manner inform the said authority :
Provided that if a dealer or his legal representative, as the case may be, fails to inform of the change as required under the foregoing provision having the effect of transferring the liability to pay tax on another person, then, notwithstanding the change, any tax which such person has become liable to pay after the change has taken place, may be recovered as if no change has taken place :
Provided further that nothing in the foregoing proviso shall discharge the transferee or the succeeding dealer as a result of change, of his liability to tax.
Chapter -IV Filing of returns, assessment and collection of tax, refund