THE HIMACHAL PRADESH VALUE ADDED TAX RULES, 2005.
CHAPTER VI : LUMPSUM (IN PAYMENT OF TAX) BY WAY OF COMPOSITION

Body 46. Lumpsum scheme in respect of brick- kiln owners. -

(1) A brick-kiln owner (including a lessee of a brick-kiln) shall, under sub-section (2) of section 16 and subject to the provisions of rule 45 and this rule, at his option, pay a lumpsum by way of composition, in lieu of tax payable under the Act, at the rates given in the following Table: -

TABLE

Sl. No.	Capacity of Kiln	Category	Lump sum amount payable per annum when a kiln is designated to be fired at one place
1	Brick-Kiln of capacity of more than 33 number of ghori	A	Rs. 3,02,400/- plus Rs. 10,530/- per additional ghori above 33 Ghori
2	Brick-kiln of capacity of more than 28 to 33 number of Ghori	A	Rs. 3,02,400/-
3	Brick-kiln of capacity of more than 22 to 27 number of Ghori	B	Rs. 2,36,250/-
4	Brick-kiln of capacity of below 22 number of Ghori	C	Rs. 1,89,000/-
5	Brick-kiln not fired during the year ending 30th September in which stock in and outside the kiln as on 1st October last does not exceed five lac bricks of all categories	D	Rs. 47,250/-

Note: - If a kiln is designated 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.For the purpose of this rule, "Ghori" means a 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" means 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 lumpsum in lieu of tax in the following form:

Form of application

The Assessing Authority,

__________District ___________.

Subject: Option to pay the lumpsum by way of composition under sub-section (2) of section 16 of the Himachal Pradesh Value Added Tax Act, 2005.

I -------------------------------(name), aged------------ (years), son of Shri ---------------- resident of village/town --------------- District ------------- proprietor/ partner/ manager/ managing director of M/s ------------------ -----holding TIN/GRN -----------------owner of brick kiln situated at --------------------- (Place), District ----------------, do hereby opt to pay lump sum (in lieu of tax payable under the Act) by way of composition under sub-section (2) of section 16 of the Himachal Pradesh Value Added Tax Act, 2005 and the rules framed thereunder 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 ------------------

Date --------------------

Signature of brick-kiln owner

ACKNOWLEDGEMENT

Received option from Shri ------------------------------------Proprietor/ Partner/ Manager/ Managing Director of M/s ____________________ holding TIN/GRN (if any) for presumptive/lumpsum tax payable under section 7 or 16(2) of the Himachal Pradesh Value Added Act, 2005.

Place	Signature of Assessing Authority
Date	Name in CAPITALS:

Designation:

(3) The option exercised by the brick-kiln owner under sub-rule (2) shall cover all brick-kilns operated by him and the owner shall pay lumpsum for all his brick-kilns at the rates specified in sub-rule (1) of this rule.

(4) Every brick-kiln owner under this rule shall furnish a return in Form VAT-XV-D annually within thirty days of the close of the each quarter.

(5) For the purpose of verification of capacity of a brick-kiln, its status-whether it is being worked, fired or closed--- and the stock of bricks at the site of the kiln site, any officer not below the rank of an Excise and Taxation Inspector may inspect brick- kiln(s) of an owner liable to pay lumpsum

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

(b) If the brick-kiln owner fails to furnish information about closure of a kiln in the manner specified in clause (a), it shall be presumed that the brick-kiln has been functioning normally.

(7) Notwithstanding the operation of a brick-kiln for a part of the year the owner thereof shall be liable to make payment of lumpsum for the whole year except that an owner who opts for payment of lumpsum for the first time shall be liable to pay lumpsum 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.