(1) The State for the purpose of administration and collection of tax Tax may be divided into such ranges comprising of such districts as may be prescribed. administration.
Each district may further be divided into circles. A range, district or circle shall be headed by such officers as may be prescribed.
(2) The State Government or the Commissioner may, from time to ,time, issue such orders, instructions and directions to all such persons who are employed in the administrat ion of thi s Act as the State Government or the Commissioner may deem fit for such administration and all such persons shall observe and follow such orders, instructions and directions of the State Government and the Commissioner:
Provided that no such orders, instructions or directions shall be issued so as to interfere with the discretion of any appellate authority in the exercise of its appellate functions.
(3) The Sate Government may, if it considers it necessary or expedient so to do, for the purpose of maintaining uniformity in the levy, assessment and collection of tax or for the removal of any doubt, suo motu or on an application made to it in the prescribed form and manner on payment of the prescribed fee by a dealer or a body of dealers, issue an order clarifying any point relating to levy, assessment and collection of tax and all persons employed in the administration of this Act except an appellate authority, and all dealers affected thereby shall observe and follow such order.
(4) Every order issued under sub -section (3) shall be publicised simultaneously by uploading on the website www.haryanatax.com under the head "VAT orders".
(5) If any person feel s aggr ieved by an order publicized under sub -section (4), he may at any time prefer an appeal against such order to the Tribunal and for this purpose the order shall be deemed to be an order passed under this Act :
Provided that where an appeal is preferred against such order to the Tribunal, it shall be heard and decided by the full -member Tribunal.
(6) The Tribunal may, after giving notice to the State Government, stay the operation of the order appealed before it under sub -section (5) and where a stay is granted, the appeal shall be heard and decided within a period of sixty days from the date of the stay order.
(7) Any tax leviable under this Act which is proved to have not been collected in whole or in part because of, any order issued by the State Government under sub -section (3) and publicised under sub -section (4) or, any order passed on appeal by the Tribunal or, any law declared by the High Court or the Supreme Court, which order or law is later reversed, shall not be payable.
(8) Interest leviable under this Act on any amount which has been r funded to an assessee as a result of, an order of the Tribunal or, an order passed Tribunal.
120 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 (CHTR. 7, 1925 SAKA) by or the law declared by the High Court or the Supreme Court, shall not be payable if such order or law is later reversed.