The Haryana Settlement of Outstanding Dues Act, 2017(35 of 2017)

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THE  HARYANA  SETTLEMENT  OF  OUTSTANDING  DUES  ACT,  2017

(Haryana Act No. 35 of 2017)

Table of Contents

Sections :

1. Short title and commencement.

2. Definitions.

3. Framing of scheme.

4. Repeal and savings.

Schedule

 THE HARYANA SETTLEMENT OF OUTSTANDING

DUES  ACT,  2017

2017 : Hr. Act 35]



744



745

1[THE  HARYANA  SETTLEMENT  OF  OUTSTANDING  DUES  ACT,
2017]

(HARYANA  ACT NO. 35 OF 2017)

[Received the assent of the Governor of  Haryana on the 8th November,
2017 and was first published for general information in the Haryana
Government Gazette (Extraordinary), Legislative Supplement Part 1, of the
13th December, 2017].

  1  2      3                 4

 Year   No. Short title Whether repealed or otherwise
affected by Legislation

 2017   35 The Haryana
Settlement of
Outstanding
Dues Act, 2017.

1. For Statement of Objects and Reasons, see Haryana Government Gazette (Extra)

dated the 22nd October, 2017 pages 4276.

AN

ACT

to provide for expeditious recovery of outstanding dues by way of settlement
under various Acts by offering Settlement Scheme thereunder and matters
connected therewith or incident thereto.

Be it enacted by the Legislature of the State of Haryana in Sixty-eighth Year

of the Republic of India as follows:–

1. (1) This Act may be called the Haryana Settlement of Outstanding

Dues Act, 2017.

(2) It shall come into force on the date of its publication in the

Official Gazette.

2. In this Act, unless the context otherwise requires,-

(i) “Government” means the Government of the State of Haryana in

the administrative department;

(ii) “outstanding dues” means any tax, interest, penalty or any other

dues under any of the relevant Act, unpaid by a person, whether

quantified or not, for the period upto the 31st March, 2017;

(iii) “relevant Act” means an Act mentioned in the Schedule;

(iv) “Schedule” means Schedule appended to this Act;

(v) “scheme” means a scheme, as notified by the Government under

this Act, containing such terms and conditions, as it may deem

fit, for expeditious recovery of outstanding dues under any of the

relevant Act.

Short title and

commencement.

Definitions.

 THE HARYANA SETTLEMENT OF OUTSTANDING

DUES  ACT,  2017

2017 : Hr. Act 35]



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3. Notwithstanding anything to the contrary contained in the relevant

Act or rules framed thereunder, the Government may, by notification in the Official

Gazette, notify one or more scheme for settlement of outstanding dues and matters

connected therewith or incidental thereto covering payment of tax, interest, penalty

or any other dues under the relevant Act which related to any period upto the

31st March, 2017, subject to such conditions and restrictions, as may be specified

in the scheme, covering period of limitation, rate of tax, tax, interest, penalty or any

other dues payable by a person, importer, proprietor, owner, class of dealers, classes

of dealers or all dealers.

4. (1) The Haryana Settlement of Outstanding Dues Ordinance, 2017

(Haryana Ordinance No.1 of 2017) is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action

taken under the said Ordinance, shall be deemed to have been done or taken under

this Act.

Schedule

Serial Name of the Act
Number

1 The Haryana General Sales Tax Act, 1973 (Haryana Act 20 of 1973) (Repealed)

2 The Haryana Value Added Tax Act, 2003 (Haryana Act 6 of 2003)

3 The Central Sales Tax Act, 1956 (Central Act 74 of 1956)

4 The Haryana Local Area Development Tax Act, 2000 (Haryana Act 13 of

2000) (Repealed)

5 The Haryana Tax on Entry of Goods into Local Areas Act, 2008 (Haryana

Act 8 of 2008) (under litigation)

6 The Haryana Tax on Luxuries Act, 2007 (Haryana Act 23 of 2007)

7 The Punjab Entertainments Duty Act, 1955 (Punjab Act 16 of 1955)

8 The Punjab Passengers and Goods Taxation Act, 1952 (Punjab Act 16 of

1952) (Repealed)

9 The Punjab Excise Act, 1914 (Punjab Act 1 of 1914)

——————

Repeal and

savings.

56251—L.R.—H.G.P., Chd.

Framing of

scheme.

THE HARYANA SETTLEMENT OF OUTSTANDING

DUES  ACT,  2017

[2017 : Hr. Act 35