LUMP SUM IN LIEU OF TAX BY WAY OF COMPOSITION

RULE ‑ 46

[GENERAL PROVISIONS IN RESPECT OF LUMP SUM DEALERS] (Section 9)

(1) Any lump sum payable under the Act and these rules shall be deemed to be tax for the purpose of application of provisions relating to assessment, use of declarations and maintenance of record relating thereto, levy of interest, imposition of penalties for offences committed under the Act, and recovery.

(2) The rates of lump sum applicable under the schemes of composition of tax made under the Act of 1973 as part of the 1975 Rules or notified under the said Act in respect of brick kiln owners, lottery dealers, Halwaii, contractors and ply board manufacturers shall continue to be in force with effect from the appointed day unless changed in the rules in this chapter and where the rate(s) of lump sum has/have not been changed in respect of any class of lump sum dealers no fresh option for composition shall be required to be made by a lump sum dealer of that class and the provisions of this chapter shall apply to him automatically.

(3) Once an option to pay lump sum has been exercised it shall not, save under rule 49, be withdrawn until the rate(s) of lump sum is/are revised or the rate of tax on goods which the lump sum dealers deal in is/are revised and the lump sum dealer makes an application within fifteen days of the date of the publication of the notification(s) issued in this behalf that he does not wish to pay lump sum at the revised rate(s) or continue under the lump sum scheme, as the case may be.

(4) A lump sum dealer who is a brick kiln owner, Halwaii or plyboard manufacturer shall pay lump sum by equal quarterly instalments payable in the first forty five days of the beginning of the quarter or he may pay by equal monthly instalments payable on or before the fifteenth of each month and shall furnish treasury receipt in respect of the payment made to the appropriate assessing authority within a week of the payment. The amount of lump sum in their case shall not be pro rated for a period of less than a month and shall be computed on the higher side for the month in which any change in business effecting the lump sum liability takes place. The lump sum dealer shall inform of any increase in the capacity of the brick kiln, number of Bhatti, number or size of presses, as the case may be, to the appropriate assessing authority at least ten days in advance of the completion of such change, failing which it shall be presumed in the absence of any evidence to the contrary that the change took place from the beginning of the year in which it came to the notice.

(5) A lump sum dealer shall not issue a tax invoice as defined in clause (zl) of sub‑section (1) of section 2. The input tax in respect of goods purchased by any dealer from a lump sum dealer shall be nil.

(6) Notwithstanding anything contained in this Chapter, the State Government may at any time withdraw the facility of making payment of lump sum in lieu of tax from anyone or more or all class(es) of dealers.

RULE ‑ 47

[LUMPSUM SCHEME IN RESPECT OF BRICK‑KILN OWNERS] (Section 9)

(1) A brick kiln owner may, subject to other provisions of this rule, opt for payment of lump sum in lieu of tax payable under the Act by way of composition at the rates given in the Table below.

Table

Sr. No.	Capacity of kiln	Category	Lump sum tax payable in lieu of tax for the period
			1.4.2003 to30.9.2003	1. 10.2003 to30.9.2004
1.	Brick kiln of capacity of	A	Rs.88,000/- plus	Rs.1,93,600/- plus
	more than 33 number of Ghori		Rs. 3, 100/ - per additional Ghori above 33 Ghori	Rs.6,800/- per additional Ghori above 33 Ghori
2.	Brick-kiln of capacity of	A	Rs.88,000	Rs. 1,93,600
	28 to 33 number of Ghori

3.	Brick kiln of capacity of 22 to 27 number of Ghori	B	Rs.68,750	Rs. 1,51,250
4.	Brick kiln of capacity of below 22 number of Ghori	C	Rs.55,000	Rs. 1,2 1,000
5.	Brick kiln not fired during	D	Rs. 13,750	Rs. 30,250
	the year ending 30th September in which stock in and outside the kiln as on 1st October last does not exceed five lakhs bricks of all categories.
(Note:- If a kiln is designed to be fired at two places, the rate of lump sum payable
by the owner of such kiln shall be double of the aforesaid rates)

Explanation.‑ Ghori is vertical column of bricks of width equalling the length of a brick separated from the next similar vertical column by a distance of about 4" to 5" and "number of ghori" is the number of vertical columns of bricks capable of being accommodated between the inner and outer wall of the vessel of a brick‑kiln over its full width.

(2) A brick kiln owner may at any time exercise his option to pay lump sum in lieu of tax in the following Form:

Form of application

I, _______________________________ (name), aged ____________ (years), son of Shri__________________________ resident of village/town____________ District ______________ proprietor/ partner/ manager/ managing director of M/s _________________________ holding TIN ____________ owner of brick kiln situated at______________________ (Place), District ____________ do hereby opt to pay lump sum in lieu of tax payable under the Act with effect from the beginning of the quarter and declare that I, fall in category ________________ as specified in sub‑rule (1) of rule 47 as the brick kiln is of the capacity of _____________ number of ghori.

Place: ____________ Signature of brick kiln owner

Date: ____________

and hand over the same to the appropriate assessing authority. The option exercised in this manner, subject to the correctness of the information furnished, shall be accepted and the lump sum shall be payable for the whole of the month in which the application is made.

(3) The brick kiln owner exercising the option in the manner stated in the foregoing sub‑rule shall have to do so in respect of all the brick kilns operated by him.

(4) A brick kiln owner 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 but he may make purchase of goods on the authority of declaration(s) in Central form C, which he shall disclose use of, at the time of applying for issue of declaration forms and in an annual return to be furnished in Form VAT‑R8 within a month of the close of the year. He shall not be required to make use of declaration in Form VAT‑D3 for carrying goods.

(5) The Commissioner or any person appointed to assist him under sub‑section (1) of section 55 may inspect brick kiln(s) of an owner liable to pay lump sum for the purpose of verification of capacity of the kiln, its status ‑ whether being worked, fired or closed ‑ and the stock of bricks at the kiln site in case it is closed.

(6) (a) In case a brick kiln is intended to be closed for the next whole year beginning 1st October, the owner thereof who is liable to pay lump sum shall inform the appropriate Assessing Authority in writing at least ten days before the closure but not after 1st October and declare the stock of bricks at the kiln, The brick kiln shall be placed in category D from the next year beginning 1st October only if the opening stock of all types of bricks at the kiln on that day does not exceed five lakh bricks and the kiln is not fired throughout that year.

(b) In case of failure to furnish information about closure of a kiln in the manner in clause (a), it shall be presumed that the kiln has been functioning normally.

(7) Notwithstanding the operation of a brick kiln for a part of the year (ending 30th September), the owner thereof shall be liable to make payment of lump sum for the whole year except that an owner who opts for payment of lump sum for the first time shall be liable to pay lump sum from the beginning of the month in which he exercises his option and for the period before exercising the option for the first time, he shall be liable to pay tax under the usual provisions of law.

RULE ‑ 48

[LUMP SUM SCHEME IN RESPECT OF LOTTERY DEALERS] (Section 9)

(1) Every dealer engaged in the business of purchase or sale of lottery tickets of face value of less than seven rupees per ticket (hereinafter called the "lottery dealer") shall at his option pay lump sum in lieu of tax payable under the Act on the sale of such lottery tickets at the rates given below

S. No.	Type of lottery	Lump sum payable in lieu of tax
1	Daily Lottery	Rs.65,000 per draw
2	Weekly Lottery	Rs.4.5 lakh per draw
3	Monthly Lottery	Rs. 19 lakh per draw
4	Festival Lottery	Rs. 19 lakh per draw
5	Instant Lottery	Rs. 19 lakh per draw

(2) The lottery dealer opting to pay lump sum shall inform the appropriate assessing authority in the following form of application ‑

FORM OF APPLICATION

I, _____________________________(name), aged ___________ (years), son of Shri ___________________ resident of village____________ tehsil ________________ proprietor/ partner/ manager/ managing director of M/s __________________________ holding TIN _______________ in respect of business premises situated at _______________ (place), district___________ do hereby opt to pay lump sum in lieu of tax payable under the Act on the sale of lottery tickets and declare that I shall be dealing in the following type of lotteries –

Serial No. Type of lottery Name of the State/Private operator of lottery

Place __________ Signature of lottery dealer________

Date __________

(3) The lottery dealer exercising the option in the manner stated in sub‑rule (2) shall have to do so in respect of all the schemes of lottery operated by all the States or private operators of lotteries dealt in by him.

(4) The option to pay lump may be exercised by a lottery dealer at any time and it shall take effect from the next first draw after exercising the option. The lump sum payable in respect of draws to be held within a week of exercising the option shall be paid before they are held.

(5) Subject to the provisions of sub‑rule (4), the lottery dealer liable to pay lump sum shall pay it seven days before the date of draw for each scheme of lottery and the treasury receipt in proof of payment of tax shall be furnished to the appropriate assessing authority within a week of the payment made.

(6) A lottery dealer liable to pay lump sum may purchase lottery tickets for sale on the authority of declaration(s) in Central form C, which he shall disclose use of at the time of applying for issue of forms and in quarterly returns to be filed in Form VAT‑R9 within a month of the close of the quarter.

RULE ‑ 49

[LUMPSUM SCHEME IN RESPECT OF CONTRACTORS] (Section 9)

(1) A contractor liable to pay tax under the Act may, in respect of a work contract awarded to him for execution in the State, pay in lieu of tax payable by him under the Act on the transfer of property (whether as goods or in some other form) involved in the execution of the contract, a lump sum calculated at four per cent of the total valuable consideration receivable for the execution of the contract, by making an application to the appropriate assessing authority within thirty days of the award of the contract to him, containing the following particulars:

(1) Name of the applicant contractor;

(2) TIN;

(Append application for registration, if not registered or not applied for registration);

(3) Name of the contractee;

(4) Date of award of the contract;

(5) Place of execution of the contract;

(6) Total cost of the contract;

(7) Period of execution,

and appending therewith a copy of the contract or such part thereof as relates to total cost and payments.

(2) The application shall be signed by a person authorised to make an application for registration. On receipt of the application, the assessing authority shall, after satisfying itself that the contents of the application are correct, allow the same.

(3) The lump sum contractor shall be liable to make payment of lump sum quarterly calculated at four per cent of the payments received or receivable by him during the quarter for execution of the contract. The payment of lump sum so calculated shall be made within thirty days following the close of the quarter after deducting there from the amount paid by the contractee on behalf of the contractor under section 24 for that quarter. The treasury receipt in proof of payment made and certificate(s) of tax deduction and payment obtained from the contractee shall be furnished with the quarterly return.

(4) The lump sum contractor shall file returns at quarterly intervals in Form VAT‑R6 within a month of the close of the quarter and shall pay lump sum, if any due from him according to such return after adjusting the amount paid under sub-rule (4).

(5) The lump sum contractor shall be entitled to make purchase of goods for use in execution of the contract both on the authority of declaration in Central form C as well as Form VAT‑D1 prescribed under clause (a) of sub‑section (3) of section 7 and for this purpose he shall be deemed to be a manufacturer.

(6) The lump sum contractor shall maintain complete account of, declarations in Central form C and Form VAT‑D1 used by him and, the utilisation of the goods purchased on the authority of these forms. He shall be required to make use of declaration(s) in Form VAT‑D3 for carrying goods of which he shall keep account. He shall also keep complete account of, payments receivable by him for the execution of the contract and, the payments actually received by him.

(7) A lump sum contractor shall have to pay lump sum in respect of every works contract awarded to him after the award of the contract in respect of which he first elected to pay lump sum and he shall continue to pay tax in respect of contracts awarded before as if he is not a lump sum contractor.

(8) A lump sum contractor may at any time by appearing before the appropriate assessing authority himself or through an authorised agent express in writing his intention to opt out of the scheme of payment of lump sum in lieu of tax payable under the Act. Such contractor in respect of the contracts awarded to him thereafter shall not be liable to pay lump sum in lieu of tax payable under the Act but in respect of the other contract(s) he shall continue to pay lump sum in lieu of tax payable under the Act till the completion of each of such contract(s).

(9) A lump sum contractor may, when rate of lump sum is revised, opt out of the scheme of payment of lump sum in lieu of tax payable under the Act by appearing before the appropriate assessing authority himself or through an authorised agent within ninety days of such revision and expressing in writing his intention to opt out of the scheme of payment of lump sum. Such contractor shall be liable to pay lump sum for the period before the revision in lump sum rate at the unrevised rate and in respect of transfer of property in any goods, whether as goods or in some other form, involved in the execution of the contract(s) thereafter he shall be liable to pay tax as a contractor not being a lump sum contractor.

. RULE ‑50

[LUMPSUM 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:

TABLE

Serial No.	Period	Rate of lump sum per Bhatti
1.	From 1 st April, 2003	Rs.9,900/- per annum

(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-
Serial No.	Number of Bhatti	Complete address where Bhatti located

Total: (in figures) (in words)
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 Signature of assessing authority ............

Date 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‑RIO 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.

RULE ‑ 51

[LUMP SUM SCHEME IN RESPECT OF PLY‑BOARD MANUFACTURERS] (Section 9)

(1) Subject to the other provisions of this rule, a ply‑board manufacturer may, by exercising option in the manner given in sub-rule (6), at any time offer to make payment of lump sum in lieu of tax payable by him under the Act on sale of ply‑board manufactured by him and waste products arising there from, at the rate(s) mentioned below

TABLE

Sr. No.	Press size	Rate of lump sum per press per annum
1.	8'x4'x 10	Rs.9.00 lakh
2.	8'x4'x7	Rs.6.30 lakh
3.	6'x4'x 10	Rs.6.75 lakh
4.	6'x4'x7	Rs.4.73 lakh
5.	4'x4x 10	Rs.3.21 lakh
6.	4'x4'x7	Rs.2.25 lakh;

Where an 8'x4'xlO press is designed to make 10 number ply-boards each measuring 8 feet by 4 feet i.e. 320 square feet ply‑board in single operation and presses of other sizes are designed to make ply-board in the same proportion:

Provided that annual rate of lump sum in respect of press of any other size not tabulated above shall, if the press is designed to make ply‑boards of size not exceeding 4x4' i.e. 16 square feet per piece be computed @Rs. 2008.93 per square feet else @Rs.2812‑50 per square feet, rounded off to nearest thousand in each case:

Provided further that lump sum for any additional press of the same or lower size shall be computed at one‑half of the full rate tabulated above.

(2) An industrial unit availing the benefit of deferment of payment of tax if chooses to opt for payment of lump sum, shall pay lump sum at one‑half of the rate(s) specified in sub‑nile (1) for the remaining period of deferment and thereafter such unit shall pay lump sum for the next at least five years at the full rate(s) specified under the said sub‑rule and if the unit is closed down in the mean time, it shall be liable to pay up the whole of the amount of benefit availed by it by twelve equal monthly instalments.

Note ‑ For the purpose of computing the period of deferment of an industrial unit covered under the foregoing sub‑rule, tax benefit shall be calculated at the full rate(s) specified in sub‑rule (1).

(3) The tax paid in any quarter/month on goods purchased for use in manufacture of ply‑board may be adjusted with the lump sum payable for the next quarter/month provided an account of purchase of such goods and their use in manufacture is maintained and corresponding information is furnished in the returns:

Provided further that the proportion of adjustment on account of goods other than wood and wood products for any tax period shall not exceed twelve per cent of the total adjustment allowed for that period.

Illustration: Out of a claim of tax paid of Rs.2,06,000/‑ in respect of goods used in manufacture, Rs.1,76,000/‑ relate to wood and wood products and Rs.30,000/‑ to other goods, the claim allowed shall be Rs.2,00,000/‑ ‑ Rs.1,76,000/‑ in respect of wood and wood products and Rs.24,000/‑ in respect of other goods.

(4) A ply‑board manufacturer in whose case composition under this rule is made and is in force shall file the returns under the Central Act as if no composition is in force and shall pay tax due according to such returns after adjusting the amount of lump sum payable for the return period at the rate(s) given in sub‑rule (1).

(5) The composition made under this rule shall have no effect on liability to pay tax under the Act or the Central Act on resale of goods.

(6) A ply‑board manufacturer, desirous of making offer of composition, shall make option in the following form of application and furnish the same either in person or through his authorised agent to the appropriate assessing authority

(6)

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 manufacturing and selling ply‑board in the name and style of Ms _______________situated at ____________(address), 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 with 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. Detail of presses installed at the business premises are, as under

Serial No. Size of press Number of press(es)

Place .................. Signature of applicant ______

Date ....................

ACKNOWLEDGEMENT

Received application from M/s __________________________________________ (Mention complete name and address with TIN, if any)

Place: ___________ Signature of assessing authority _________

Date: ____________ Name in CAPITALS: ____________

Designation: ____________

(7) A ply‑board manufacturer liable to pay lump sum may make use of declarations in Form VAT‑D1 or in Central form C for making purchase of goods at lower rate of tax or central sales tax, as the case may be, for use in manufacturing of goods for sale. He shall not be required to make use of declaration(s) in Form VATD3 for carrying goods. He shall be required to furnish quarterly returns in Form VATR 11 within a month of the close of the quarter.

(8) The Commissioner or an officer appointed under sub‑section (1) of section 55 to assist him may visit business premises of a ply‑board manufacturer liable to pay lump sum for verification of

(i) Number and size(s) of press(es);

(ii) Date of liability to pay tax or cessation of liability; and

(iii) Any other information, which the manufacturer has given to the assessing authority in relation to his business.

RULE ‑ 52

[LUMPSUM SCHEME IN RESPECT OF RETAILERS] (Section 9)

(1) A retailer for the purpose of this rule is a dealer registered under the Act who sells goods exclusively within the State after purchasing them from VAT dealers or other retailers in the State or after purchasing them in the course of inter‑State trade or commerce from outside the State.

(2) Subject to other provisions of this rule, a retailer, in whose case aggregate of purchases of taxable goods made, and value of goods received for sale, by him during the last year does not exceed 1 [forty lakh rupees], may, at any time, opt for payment of lump sum, calculated in accordance with the provisions of sub‑rule (4), by making application in form A given below and a retailer who makes an application for registration may also exercise such option by making an application in form B given below simultaneously:

Provided that a retailer who deals in aerated water/drinks or medicines shall not be eligible to opt for payment of lump sum:

APPLICATION IN FORM A

Form of application under rule 52 of the Haryana Value

Added Tax Rules, 2003

(For a dealer who is already registered under the Act)

The Assessing Authority

District ......................

2 [I/We ____________________ proprietor/ partner/ director/ manager of M/s ___________ district holding TIN ________ opt for payment of lump sum in lieu of tax from the month following the month in

which my application for lump sum payment is allowed in terms of the provisions of rule 46 and 52 of the Haryana Value Added Tax Rules, 2003.]

2. The business concern is a retailer and deals in mainly following commodities:

3. The aggregate of purchases made in the last year was about Rs. lakh.

4. The stock of goods, which have not been subjected to tax under the Act or the Act of 1973, is valued at Rs_________ and that purchased in the course of inter‑State trade or commerce from outside the State is valued at Rs (Give value of stock of such goods taxable at different rates of tax separately)

Place: ________ Signature of the person making the application

Date: _________ Status

"APPLICATION IN FORM B

Form of application under rule 52 of the Haryana Value

Added Tax Rules, 2003

(For a dealer who is simultaneously making application for registration under the Act)

The Assessing Authority

District ____________

I/We __________________________ proprietor/ partner/ director/ manager of M/s _______________ district _____________ am/are applying for registration under the Act and opt for payment of lump sum in lieu of tax from the commencement of the business (date of becoming liable to pay tax) in terms of rules 46 and 52 of the Haryana Value Added Tax Rules, 2003.

3. The gross turnover of the business is likely to be Rs _________ in a full year of operation.

Place _______ Signature of the person making the application

Date ________ Status _________

(3) The application made under sub‑rule (2) shall, subject to the correctness of the information furnished therein, be allowed from the date of the application.

(4) The retailer whose application has been allowed (hereinafter referred to as the 'lump sum retailer') under the foregoing sub‑rule shall furnish returns in Form VAT‑R7 and shall pay lump sum at quarterly intervals within one month of the close of the quarter. The lump sum for a quarter shall be computed at the rate of 1% of the aggregate of purchases of taxable goods made from registered dealers in the State during the quarter subject to a minimum of Rs.900/‑ per month (or part thereof) plus lump sum computed on the value of taxable goods purchased in the course of inter‑ State trade or commerce from outside the State during the quarter at the same rates as the rates of tax applicable if such goods were to be sold in the State:

Provided that the lump sum retailer shall, within one month of his application having been allowed, pay a lump sum on the value goods, not purchased in the State on payment of tax whether under the Act or the Act of 1973 or received or brought from outside the State, held in stock by him on the date of application, calculated at the rate of tax applicable on sale of such goods in the State:

Provided further that purchase value of goods for the purpose of computing lump sum shall be the invoiced price including all taxes and charges shown in the invoice.

(5) The lump sum retailer shall keep regular account of purchases made by him, separately in respect of exempted and taxable goods. He shall not be required to keep account of sales but if he makes a sale of goods price whereof exceeds ten thousand rupees or in case the purchaser requests for the goods to be invoiced, he shall issue a retail sale invoice to the purchaser and shall keep record of all such invoices.

(6) The lump sum retailer shall be authorised to make purchase of goods on declarations in Central form C from outside the State but he shall not be authorised to make use of declaration in Form F. He shall be required to make use of declarations in Form VAT‑D3 for carrying goods. He shall declare the use of both declarations in Central form C and Form VAT‑D3 in his returns.

(7) The lump sum retailer whose aggregate of value of taxable goods purchased in a year exceeds 3 [forty lakh rupees] shall continue to pay lump sum during that year and composition of tax in his case shall cease to have effect only from 1st April next. Such retailer shall be entitled to claim the credit of input tax on the stock of goods in trade held by him at the close of 31 st March subject to furnishing information relating to such goods held in stock with his return for the quarter ending 31st March.

RULE ‑ 47

Date: ____________

RULE ‑ 48

Type of lottery

Lump sum payable in lieu of tax

RULE ‑ 49

Form of application

ACKNOWLEDGEMENT

RULE ‑ 51

TABLE

ACKNOWLEDGEMENT

RULE ‑ 52