(1) No person, who is not a registered dealer or not otherwise authorised to collect tax, shall collect in respect of any sale of goods effected by him in the State any amount by way of tax, and no registered dealer shall make any such collection except in accordance with this Act and the rules made thereunder.
(2) If any person wi lful ly collects any amount by way of tax in contravention of the provisions contained in sub -section (1), the assessing authority may, after affording such person a reasonable opportunity of being heard, dirtect HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 113 (CHTR. 7, 1925 SAKA) him to pay by way of penalty, in addition to the tax for which he may be liable, a sum equal to the amount of tax so collected.
40, (1) Whosoever contravenes, or fails to comply with, any of the Other offences.
provisions of this Act or the rules made thereunder or any order or direction made or given thereunder, shall, if no other penalty or levy of interest is provided under this Act for such contravention or failure, be liable to imposition of a penalty of an amount which is not more than two thousand rupees and not less than one thousand rupees and where such contravention or failure continues after an order or direction to comply with the law has been issued to the offender, he shall be further liable to a daily penalty of one hundred rupees till the contravention or failure continues.
(2) A taxing authority may, after affording to the person concerned a reasonable opportunity of being heard, impose the penalty mentioned in sub -section (1).
41. No penalty under sub -section (5) of section 7, section 16, section 38 and section 39 shall be imposed on a dealer by any taxing authority after the expiry of two years following the date when the assessment of tax becomes final for the period during which the offence was committed.
Chapter -IX Special liability in certain cases
42. ( I ) Where a works contractor appoints a sub -contractor, who executes the works contract, whether in whole or in part, the contractor and the sub -contractor shall both be jointly and severally liable to pay tax in respect of transfer of property in goods whether as goods or in some other form involved in the execution of the works contract by the sub -contractor.
(2) If the contractor proves to the satisfaction of the assessing authority that the tax has been paid by the sub -contractor on the sale of the goods involved in the execution of the works contract by the sub -contractor and the assessment of such tax has become final, the contractor shall not be liable to pay tax on the sale of such goods but he shall be entitled to claim input tax, if any, in respect of them if the same has not been availed of by the sub -contractor.
(3) Where an agent purchases or sells any goods on behalf of a principal, such agent and the principal shall both be jointly and severally liable to pay tax in respect of the purchase or sale of goods by the agent.
(4) If the principal on whose behalf the agent has purchased or sold the goods proves to the satisfaction of the assessing authority that the tax on such goods has been paid by the agent and the assessment of such tax has become final, then, the principal shall not be liable to pay tax on such goods but he shall be entitled to claim input tax, if any, in respect of them if the same has not been availed of by the agent.
Limitation for imposition of penalty Joint and serveral liability of certain class of dealers Liability of partitioned Hindu fami ly . dissolved firm etc to tax Transfer of business.
114 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 (CHTR. 7, 1925 SAKA)