DEFINATIONS GIVEN IN RULES

DEFINATIONS GIVEN IN RULES

B.(1) “1975 Rules”

[Rule 2(1)(a) of Haryana Value Added Tax Rules, 2003]

"1975 Rules" means the Haryana General Sales Tax Rules, 1975;

B.(2) "Act"

[Rule 2(1)(b) of Haryana Value Added Tax Rules, 2003]

 "Act" means the Haryana Value Added Tax Act, 2003;

B.(3) "Appropriate assessing authority"

[Rule 2(1)(c) of Haryana Value Added Tax Rules, 2003]

 "Appropriate assessing authority" in respect of any particular dealer means an assessing authority within whose area of jurisdiction, -
(i) the place of business of such dealer; and

(ii) if he has more than one place of business in the State (hereinafter called the branches), the place where head office in the State of such business; and

(iii) if he is not a resident in the State, the place in the State where he carries on business;
is situated;

B.(4) "Appropriate Government treasury"[Rule 2(1)(d) of Haryana Value Added Tax Rules, 2003]

 "Appropriate Government treasury" in relation to,-

(i) a dealer means a Government treasury in the district where such dealer is registered under the Act or has his place of business or the head office in the State,

(ii) an assessee who is required to deduct tax in advance and pay the same under section 24 of the Act means a Government treasury in the district where such assessee or his agent in the State resides; and

(iii) an owner of goods in transit means a Government treasury in the district where his goods are detained;

B.(5) "Authorised agent"

[Rule 2(1)(e) of Haryana Value Added Tax Rules, 2003]

 "Authorised agent" means any person mentioned in section 52 authorised by a dealer or an assessee in writing to appear and act on his behalf before any taxing authority or the appellate authority;

B.(6) "Authorised bank"

[Rule 2(1)(f) of Haryana Value Added Tax Rules, 2003]

 "Authorised bank" means a Scheduled Bank or its subsidiary authorised by the State Government to receive payment of any dues, fee or amount payable under the Act or these rules;

B.(7) "Authorised signatory"

[Rule 2(1)(g) of Haryana Value Added Tax Rules, 2003]

 "Authorised signatory" means in case of a dealer which is, -
(i) a proprietorship concern, the proprietor of the concern or any person duly authorised by him;

(ii) a partnership firm, a partner of the firm or any person duly authorised by him;

(iii)an HUF, Karta of HUF or any person duly authorised by him;

(iv) a society, the chairman or secretary of the society or an officer of the society authorised under the by-laws of the society or under any other special or general resolution of the society or under a resolution passed by the Governing Body of the society;

(v) a company, the chairman, managing director or a director of the company or a principal officer of the company authorised under the Memorandum or Articles of Association of the company or under any other special or general resolution of the company or under a resolution passed by the Board of Directors of the company,-
to act, apply, receive and sign any application, return, statement, list, document, declaration, certificate or agreement for and on behalf of the dealer for the purposes of the Act and these rules either generally or for such particular purpose or purposes as may be stated in the authorisation:
Provided that a copy of such authorisation is given to the appropriate assessing authority.

B.(8) "Bhatti"

[Rule 2(1)(h) of Haryana Value Added Tax Rules, 2003]

  "Bhatti" in relation to a Halwaii means any type of heating apparatus, fired by any type of fuel or power, used by the Halwaii.

B.(9) "Bricks"

[Rule 2(1)(i) of Haryana Value Added Tax Rules, 2003]

 "Bricks" includes roofing tiles;

B.(10) "Brick kiln owner"

[Rule 2(1)(j) of Haryana Value Added Tax Rules, 2003]

 "Brick kiln owner" means the owner of a kiln in the State who uses such kiln for baking mud bricks for sale and includes a person who has taken such kiln on lease;
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