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]
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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 Year   No. Short title Whether repealed or otherwise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

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