Chapter
VI
46.
General provisions in respect of lump sum dealers.
46.
General provisions in respect of lump sum dealers.
(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49, be withdrawn until the rate(s) of lump sum is/are revised or the rate of tax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 ply-board 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.
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