56.
Declaration for carrying goods.
Section 31(2).
(1)
The declaration referred to in sub-section (2) of section 31 required to be used
by a dealer for despatch of goods by him from any place in the State to any
other place in or outside the State shall be in Form VAT-D3 (Outward) and for
bringing or receiving goods from outside the State to any place in the State or
for carrying any goods purchased from any person/dealer in the State who is not
required to use a declaration shall be in Form VAT-D3 (Inward). The declaration
forms shall be printed under the authority of the State Government and shall be
machine numbered or bear a printed serial number. These shall be available with
issuing agencies including the offices of the Excise and Taxation Department,
Haryana, for issue to dealers against payment at such price, which the State
Government may fix from time to time. The Commissioner may, with the approval of
the Government, issue, from time to time, detailed instructions for issue of
blank declaration forms to the dealers, their use, return after use,
verification and disposal, surrender of unused forms to the assessing
authorities and maintenance of record in relation thereto. These instructions
shall be binding on the issuing agencies, assessing authorities, officials and
the dealers.
(2)
The State Government may, by notification in the Official Gazette, declare
certain serial number(s), series, design or colour of declaration forms as
obsolete and invalid. All the dealers and issuing agencies shall, on or after
the date from which the declaration forms are declared obsolete and invalid,
surrender all such forms which may be in their possession to the officer
incharge of the district from where they obtained the same and get in exchange
such new forms as may be substituted for the forms declared obsolete and
invalid.
(3)
In case a declaration bears a period of validity, then it shall not be
considered invalid for reason alone of being in use either before or after such
period of validity if any date filled in the original foil of such declaration
relating to its use falls between the period of validity provided the said date
is correct and not inconsistent with the facts and circumstances of the case.
(4)
A declaration shall be in three parts. Each part shall be filled in and signed
by the consignor, the consignee and the transporter, as the case may be. Any
movement of goods valued at ten thousand rupees or more in a single transaction
relating to a dealer whether as seller, purchaser, consignor or consignee, shall
be accompanied by a declaration in original. The duplicate part of the used
declaration in Form VAT-D3 (Outward) and the original of the used declaration in
Form VAT-D3 (Inward) shall be furnished by the user-dealer to the assessing
authority along with the tax returns filed by him unless other arrangement for
receipt of the used declarations is made in the instructions referred to in
sub-rule (1). The used declaration forms shall be arranged
in the order of date of receipt from the issuing agency and then in the order of
their continuous serial number before their return to the assessing authority.
(5)
The declaration in Form VAT-D3 (Outward) shall be so filled in by hand thatthe
reverse of the original and the obverse of the duplicate and the counterfoil of
the declaration form bear the carbon imprint of the original. The consignee
dealer shall furnish the original with his tax return to the assessing
authority.
(6)
If a dealer fails to furnish the account of declaration forms obtained by him or
fails to return the used declaration forms or fails to surrender the blank
declaration forms when so required by the assessing authority, then he shall be
liable to be assessed to tax to the best of its judgement by such authority and
while doing so such authority may presume that all the declaration forms as
aforesaid have been used by him for purchase and sale of goods and for this
purpose it may estimate the value of goods purchased or sold per declaration
form at an amount consistent with the facts and circumstances of the case.
(7)
The dealer to whom the declaration forms have been issued shall be responsible
for their proper custody and use. If a declaration form, whether unused or
filled in is lost while in the custody of the dealer to whom it was issued or in
the custody of the dealer to whom it was sent, or in transit, the former shall
report the loss to the assessing authority and shall furnish in respect of one
or more such declaration form(s) so lost, an indemnity bond in Form VAT-B3 to
the assessing authority for such sum as the said authority may, having regard to
the circumstances of the case, determine:
Provided
that where more than one declaration forms are lost, the dealer may furnish one
such indemnity bond to cover all the lost declaration forms.
(8)
The Commissioner may from time to time with the approval of the Government make
changes in the design of declaration forms including the number of foils in the
form and the manner of filling them, and order that the new forms be printed
according to the changed design. He may by order in writing exempt certain class
or classes of dealers from making use of declaration forms or permit them to
make use of self-printed forms subject to such conditions as he may impose in
his order. Any change made in the design of declaration forms and the manner of
filling them or any order passed under this sub-rule shall be publicised through
the website www.haryanatax.com.
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