With a view to facilitate the dealers in the State, Haryana Excise and Taxation Department has, under Haryana Value Added Tax Act Act, 2003 and Central Sales Tax Act, 1952, has selected one per cent of the total registered dealers for random scrutiny assessment for the year 2013-14. A spokesman of the department said that five per cent of the total registered dealers used to be selected during the previous years.
He said that the scrutiny assessment criteria for the year 2013-14 would cover approximately 20,000 cases which is less than 10 per cent of the total 2,10,106 registered dealers of the state for the year 2013-14, whereas during the years 2008-09, 2009-10 and 2010-11, the number of cases selected for scrutiny assessment were 36.37 per cent, 30.22 per cent and 31.11 per cent respectively. The spokesman said that the criteria for scrutiny assessment was decided to cover cases relating to different trades and classes of industries and to check possible evasion and avoidance of tax.
He said that there has been reduction in dealers selected under scrutiny assessment because the concerned officers used to ask the dealers to submit the missing documents which have been prescribed for them. Earlier, such cases of left out documents or having some technical error were covered under scrutiny assessment.