THE PUNJAB VALUE ADDED TAX ACT, 2005 Notification
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Body Notification No. S.O.74/P.A.8/2005/S.8/ 2012 Dated 5th September , 2012

Whereas the Governor of Punjab is satisfied that it is expedient so to do in the public interest;

Now, therefore, in exercise of the powers conferred by section 8-A of the Punjab Value Added Tax Act, 2005 (Punjab Act No. 8 of 2005), and other powers enabling him in this behalf, the Governor of Punjab is pleased to make the following amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O. 28/P.A.8/ 2005/S.8/2008, dated the 16th April, 2008, namely:-

AMENDMENT

In the said notification, for the Table, the following shall be substituted namely:-

"TABLE

Sr. No.	Capacity of kiln	Category	Lump sum tax payable in lieu of tax
1.	Brick-kiln of capacity of more than 33 number of Ghori	+A	Rs. 4,48,000/- plus Rs. 15,600/- per additional Ghori above 33 Ghori
2.	Brick-kiln of capacity of 28 to 33 number of Ghori	A	Rs. 4,48,000/-
3.	Brick-kiln of capacity of 22 to 27 number of Ghori	B	Rs. 3,50,000/-
4.	Brick-kiln of capacity of below 22 number of Ghori	C	Rs. 2,80,000/-
5.	Brick-kiln not fired during the year ending 31^th March in which stock in and outside the kiln as on 1^st April last does not exceed five lakhs bricks of all categories.	D	Rs. 70,000/-

Note:- If a kiln is designed to be fired at two places, the rate of lump sum tax payable by the owner of such kiln shall be double of the aforesaid rates."

D. P. Reddy,

Financial Commissioner Taxation and

Secretary to Government of Punjab,

Department of excise and Taxation