PROHIBITION, EXCISE & TAXATION DEPARTMENT

Prohibition, Excise and Taxation Department is responsible for administration of the following Acts and collection of Governmental revenue under each of them:-

Haryana General Sales Tax Act,1973;

Central Sales Tax Act, 1956;

Punjab Passenger and Goods Taxation Act;

Punjab Entertainment Duty Act;

Punjab Show Tax Act;

Punjab Excise Act, 1914; and

Haryana Local Area Development Tax Act

ORGANIZATIONAL STRUCTURE IN THE DISTRICT

Gurgaon district is divided into two sales tax districts for the purpose of administration under the Haryana General Sales Tax Act, 1973 and Central Sales Tax Act, 1956 namely Gurgaon (East) and Gurgaon (West). Each district is headed by a Deputy Excise and Taxation Commissioner. The area of jurisdiction of Gurgaon (East) is as under:-

" Areas falling to the east of old National Highway No.8 from village Dundahera onwards except Sectors 33, 34, 35 and areas falling under the revenue estate of villages Sikohpur, Naurangpur and Manesar."

The rest of the area falls in Gurgaon (West). The administration of Punjab Entertainment Duty Act and Punjab Show Tax Act in the entire district is with Deputy Excise & Taxation Commissioner (West). The administration of Punjab Passenger and Goods Taxation Act in the entire district is with Deputy Excise and Taxation Commissioner (East). The administration of Punjab. Excise Act , 1914 is being looked after by the Deputy Excise and Taxation Commissioner (Excise). Total collection of revenue in the district under each of the Acts during the financial year 1999-2000 was as under :-

NAME OF THE ACTREVENUE 1999-2000 :

Amount in Crore Rs.

Haryana General Sales Tax Act,1973/ Central Sales Tax Act,1956 :

Every dealer who becomes liable to pay tax has to apply for registration under the Haryana General Sales Tax Act,1973/ Central Sales Tax Act,1956 (Section 19) within 15 days of becoming so liable. Since the validity of registration certificate granted under the Haryana General Sales Tax Act,1973/ Central Sales Tax Act,1956 can not commence before the date of application, the dealers will be well advised to apply as soon as they become liable to pay tax so that they do not loose benefit under the Act.

It is import for the general public to know that building contractors who undertake construction of houses for their clients are registrable under the Haryana General Sales Tax Act. As per provisions of section 25B of this Act. Any contractee ( person for whom the construction work takes place) giving contract for more than Rs. One Lakh has to deduct an amount of 2% from the payment made to the contractor and deposit the same in the Government Treasury under head "0040-Sales Tax Receipts". For details interested persons are advised to refer to the provisions of section 25B of the Haryana General Sales Tax Act,1973. This section does not apply in case simple labour contracts.

Form ST-38 has been recently introduced in the State of Haryana. These forms are issued only to registered dealers. Goods of value of Rs. 10,000.00 or more must be accompanied by these forms during the movement.

PUNJAB PASSENGER AND GOODS TAXATION ACT,1952 :

This Act governs levy of tax on passengers and goods carried by road in certain vehicles. As per section 3 of this Act the tax is levied at 60 per cent of fare or freight in case of passengers or goods carried by a Motor Vehicle. The tax is payable by the owner of the vehicle as defined in section 2(e) of the Act.

HARYANA LOCAL AREA DEVELOPMENT TAX ACT:

The provisions of this Act have become effective from 5.5.2000. Since this is a new Act, the entire Act and other notifications/clarifications issued under this Act are available on the web site of the Prohibition Excise and Taxation Department www.HaryanaTax.Com

PUNJAB EXCISE ACT,1914 :

The Punjab Excise Act,1914 is administered by a Deputy Excise and Taxation Commissioner in the District. The Country Liquor vends (L-14A) are sold through Public Auction annually to the highest successful bidder. The vends can be auctioned individually or in groups as the case may be. The Indian Made Foreign Liquor vends

(L-2) are allotted to the highest successful bidder of country liquor vends at a fixed percentage of increase. The total number of L-14A and L-2 vends in the district are 47 and 41 respectively. The annual quota for sale in respect of Country Liquor is 19.89 Lacs Proof Litre. There is no fixed quota of Indian Made Foreign Liquor. The current annual license fee for Country Liquor Vends and Indian Made Foreign Liquor Vends is Rs.3082.00 Lacs and Rs. 2493.00 Lacs respectively.

Bar license in form L-4 and L-5 is granted at the fixed annual license fee of Rs.5.00 Lacs. It is restricted to three star hotels or their equivalents. The club license in form L-12C is granted to reputed clubs at a fixed annual license fee of Rs.5.00 Lakhs. The license for possession of Indian Made Foreign Liquor for personal consumption in form L-50 for a maximum possession of 12 bottles of 750 M.L. each capacity can be obtained after payment of Rs. 500.00 in Government Treasury.

TELEPHONE NUMBERS OF D.E.T.Cs GURGAON ARE AS UNDER :

D.E.T.C.(EAST) 6322964 (O)   6336087(R)
D.E.T.C. (WEST) 6322026 (O) 6320204(R)
D.E.T.C. (EXCISE) 6301427 (O) 6303036(R)

Detailed information of general and useful nature is available on web site of the department at

• www.haryanatax.com.
  
  All the changes in law are posted on this web site.