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50.
Lump sum scheme in respect of Halwaii. section 9.
(1)
A Halwaii may, at any time by filing his option in the form and manner given in
sub-rule (4), offer to make, by way of composition, payment of lump sum in lieu
of tax payable by him under the Act on sale of Halwaii goods in the State,
computed by multiplying the number of Bhatti with the rate given in the table
below:
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Serial No.
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Period
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Rate
of lump sum per Bhatti
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1.
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From
1st April, 2003
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Rs.9,900/-
per annum
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(2)
An offer made under sub-rule (1) shall, subject to the correctness of the
information, furnished under sub-rule (4), be accepted from the beginning of the
month in which it is made.
(3)
A Halwaii, desirous of making offer of composition, shall write the offer in the
following form of application and present the same either in person or through
his authorised agent to the appropriate assessing authority –
Form
of application
I
…………..………...…………………………… (name), aged
…….. (Years), son of Shri ………………………………… resident
of ……………………. (Address), town: …….….…, District:
….…………, *proprietor/partner/Karta/manager/director/authorised
signatory of business of making and selling Halwaii goods exclusively in the
name and style of M/s
………………………………………………………..……,
situated at ……………………………………
(Place), District: …………………., do hereby solemnly affirm and declare
truly and correctly as under –
2.
That the said business concern *is registered under the Haryana Value Added Tax
Act, 2003 holding TIN.: ………..…………. dated …..…….…….. /
*has applied for registration vide application dated ………………. /
*application for registration is enclosed.
3.
That the said business concern offers to make payment of lump sum by way of
composition subject to the provisions of the Haryana Value Added Tax Rules,
2003, which have been carefully gone through, understood and are accepted as
terms and conditions of the composition.
4.
That number of Bhatti and *its/ *their location *is/ *are, as under –
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Serial
No.
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Number
of Bhatti
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Complete
address
where
Bhatti located
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Total (in figures)
Note
- * Strike out which is not applicable.
Place
……………….
Date
…………
Signature
of applicant
ACKNOWLEDGEMENT
Received
option from M/s
(Mention
complete name and address with R.C. No., if any.)
Place:__________________
Date:____________________
Signature
of assessing authority………………………..
Name
in CAPITALS:
Designation:
(4)
A Halwaii liable to pay lump sum shall not be authorised to make purchase of
goods at lower rate of tax under sub-section (2) of section 7 on the authority
of declaration in Form VAT-D1 nor make purchase of goods on the authority of
declaration(s) in Central form C. He shall be required to make use of
declarations in Form VAT-D3 for carrying goods. He shall disclose the use of
these declarations at the time of obtaining fresh declaration forms and in an
annual return to be filed in Form VAT-R10 within a month of the close of the
year.
(5)
The Commissioner or any person appointed under sub-section (1) of section 55 to
assist him may visit business premises of a Halwaii liable to pay lump sum for
the purpose of verification of–
(i)
Number of Bhatti;
(ii)
Date of liability to pay tax or cessation of liability;
(iii)
Goods dealt in;
(iv)
Any other information, which Halwaii has given to the assessing authority in
relation to his business.
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