" Areas falling to the east of old National Highway No.8 from village Dundahera onwards except Sectors 33, 34, 35 and areas falling under the revenue estate of villages Sikohpur, Naurangpur and Manesar."

The rest of the area falls in Gurgaon (West). The administration of Punjab Entertainment Duty Act and Punjab Show Tax Act in the entire district is with Deputy Excise & Taxation Commissioner (West). The administration of Punjab Passenger and Goods Taxation Act in the entire district is with Deputy Excise and Taxation Commissioner (East). The administration of Punjab. Excise Act , 1914 is being looked after by the Deputy Excise and Taxation Commissioner (Excise). Total collection of revenue in the district under each of the Acts during the financial year 1999-2000 was as under:-

Haryana General Sales Tax Act,1973/ Central Sales Tax Act,1956 :

Every dealer who becomes liable to pay tax has to apply for registration under the Haryana General Sales Tax Act,1973/ Central Sales Tax Act,1956 (Section 19) within 15 days of becoming so liable. Since the validity of registration certificate granted under the Haryana General Sales Tax Act,1973/ Central Sales Tax Act,1956 can not commence before the date of application, the dealers will be well advised to apply as soon as they become liable to pay tax so that they do not loose benefit under the Act.

It is import for the general public to know that building contractors who undertake construction of houses for their clients are registrable under the Haryana General Sales Tax Act. As per provisions of section 25B of this Act. Any contractee ( person for whom the construction work takes place) giving contract for more than Rs. One Lakh has to deduct an amount of 2% from the payment made to the contractor and deposit the same in the Government Treasury under head "0040-Sales Tax Receipts". For details interested persons are advised to refer to the provisions of section 25B of the Haryana General Sales Tax Act,1973. This section does not apply in case simple labour contracts.

Form ST-38 has been recently introduced in the State of Haryana. These forms are issued only to registered dealers. Goods of value of Rs. 10,000.00 or more must be accompanied by these forms during the movement.

PUNJAB PASSENGER AND GOODS TAXATION ACT,1952 :

This Act governs levy of tax on passengers and goods carried by road in certain vehicles. As per section 3 of this Act the tax is levied at 60 per cent of fare or freight in case of passengers or goods carried by a Motor Vehicle. The tax is payable by the owner of the vehicle as defined in section 2(e) of the Act.