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

47. Lumpsum scheme in respect of lottery dealer. -

(1) Every dealer (duly authorised by the Director, State Lotteries) engaged in the business of purchase or sale of lottery tickets (hereinafter in this rule called the "lottery dealer") shall, under sub-section (2) of section 16 and subject to the provisions of rule 45 and this rule, at his option, pay the lumpsum, at the rates given in the following Table:-

TABLE

Sl. No.	Type of lottery	Lumpsum amount payable
1.	Daily Lottery	Rs. 50,000 per draw
2.	Weekly Lottery	Rs.2.5 lakhs per draw
3.	Monthly Lottery	Rs.10 lakhs per draw
4.	Festival Lottery	Rs.10 lakhs per draw
5.	Instant Lottery	Rs.10 lakhs per draw

(2) The lottery dealer opting to pay lumpsum shall make an application in the following form for allowing him to pay the lumpsum --

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.

Sir,

I, --------------------------- (name), aged -------(years), son of Shri ------------------------- resident of village ---------------, tehsil -------------, Proprietor/ partner/ Manager/ Managing Director of M/s --------------------- holding TIN/GRN --------------- in respect of business premises situated --------- at (place), district ------------, am a lottery dealer doing the business with effect from ___________ do hereby opt to pay the lumpsum (in lieu of tax payable under the Act) by way of composition under sub-section (2) of section 16, and the rules framed thereunder on the sale of lottery tickets and declare that I shall be dealing in the following type of lotteries –

Sl. No.	Type of Lottery	Name of the State/ Private operator of lottery

Place -------------

Signature of lottery dealer

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

ACKNOWLEDGEMENT

Received option from M/s -------------------------------------

(mention complete name and address with TIN/GRN, if any.)

Place	Signature of Assessing Authority
Date	Name in CAPITALS:

Designation:

(3) The lottery dealer exercising the option in the manner stated in sub-rule (2) shall have to opt to pay the lumpsum in respect of all the schemes of lotteries operated by all the States or private operators of lotteries, in which he is doing business.

(4) The option to pay the lumpsum may be exercised by a lottery dealer at any time and it shall take effect from the next first draw after exercising the option.

(5) Every lottery dealer shall furnish a return in Form VAT-XV-E monthly within fifteen-days of the close of the each quarter.