(1) Notwithstanding anything to the contrary contained in other provisions of this Act, tax on sale or purchase of goods specified in Schedule G, shall be levied and collected on the sale or purchase price, maximum retail price, face value or the quantity of such goods at the rates and at the stage of sale or purchase and under the circumstances mentioned against such goods in the said Schedule.
(2) Save as otherwise provided in sub -section (1), no tax under this Act shall be levied and collected on sale or purchase of goods specified in Schedule G.
Chapter -X Proceedings and powers
46. A taxing authority and an appellate authority shall for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (Act 5 of 1908), when trying a suit, in respect of the following matters, namely:—
(a) enforcing the attendance of any person and examining him on oath or affirmation;
(b) compelling the production of documents arid impounding or detaining them;
(c) issuing commissions for the examination of witnesses;
(d) requiring or accepting proof of facts by affidavits;
(e) such other powers as may be prescribed, and any proceeding under this Act before a taxing authority or appellate authority shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 and for the purposes of section 199 of the Indian Penal Code, 1860 (Act 45 of 1860).
47. A taxing authority shall for the purposes of this Act, have the power to determine as to who is the dealer:
Provided that before passing any order under this section, the person concerned shall be given a reasonable opportunity of being heard.
48. A taxing authority may, for carrying out the purposes of this Act, require any dealer or person including a banking company, insurance company, electricity supply and distribution company, courier -service company, post office, railway, a Government corporation, or a Government agency or body regulating any trade, manufacture or commerce, or any officer thereof, to furnish any information, data or statistics which may be relevant to any proceedings or useful for tax administration under this Act.
Liability to pay tax in re s pe c t of goods specified in Schedule G.
Power to take evidence on oath.
Power to determine as to who is a dealer.
Power to call for information from any person or company.
Power to purchase underpriced goods.
Power to transfer proceedings.
Delegation of powers.
116 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 (CHTR. 7. 1925 SAKA)