CHANDIGARH, MARCH 29
With a view to discourage the consumption of ‘bidis’ which leads to health problems in the consumers, Haryana Government today decided to levy VAT at a rate of five per cent (plus surcharge at a rate of five per cent) on the sale of ‘bidis’ with immediate effect.
A decision to this effect was taken in a meeting of the State Cabinet which met under the Chairmanship of Chief Minister, Mr Bhupinder Singh Hooda here today. Therefore, entry 9 of Schedule A and entry 55 of Schedule B of the Haryana Value Added Tax Act, 2003 will be suitably amended.
The Cabinet also approved the proposal of the Excise and Taxation Department to change the upper financial limits of various officers who are competent to allow refund arising out of a single order passed under Haryana Value Added Tax Act, 2003. The decision would facilitate early refunds to the dealers under Haryana Value Added Tax Act, 2003.
As per the decision, a Committee comprising three senior most Additional Excise and Taxation Commissioners posted at the headquarters from departmental side with the senior most Additional Excise and Taxation Commissioner as Chairman of the Committee and Joint Excise and Taxation Commissioner (Taxation) as Member Secretary of the Committee will be competent to allow refund of above Rs 25 lakh.
The officer incharge of the range will be competent upto Rs 25 lakh. Similarly, officer incharge of the district will be competent to allow refund of upto Rs 10 lakh and Excise and Taxation Officer of Assistant Excise and Taxation Officer would be competent to allow refund upto Rs one lakh.
The abovementioned Committee shall meet at least once in a week to decide the cases of refund sent by the field offices for approval. The lower authorities shall submit the record of the case alongwith their recommendations to the competent authority at the appropriate level at least 30 days before the time prescribed for issuing refund without interest lapses and the competent authority would intimate its decision to the lower authority well in time. It may, by order in writing, increase or decrease the amount of refund or may order that no refund is due, but no adverse order shall be passed without giving the affected person a reasonable opportunity of being heard.