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:

Serial No.

Period

 

Rate of lump sum per Bhatti

 

1.

From 1st 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)

 

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.