In exercise of the powers conferred by section 5 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003) read with rule 17A of the Rajasthan Value Added Tax Rules, 2006, the State Government being of the opinion that it is expedient in the public interest so to do, hereby, with immediate effect from, provides that the class of dealers specified in column number 2 of table given below may opt to pay lump sum in lieu of tax. The amount of lump sum payable in lieu of tax shall be as specified in column number 3 against each of them in the said table.
TABLE
No.
However, for dealers who are paying lump sum tax under notification No. F.12 (63) FD/Tax/2005-70 dated 11.07.2006, as amended from time to time, shall pay the amount as per that notification for the year 2014-15.
(i) they do not hold a bar license for the premises of the dhaba/ bhojanalaya; and
(ii) their premises for the customers is not fully air conditioned.
However, for dealers who are paying lump sum tax under notification No.F.12(87)/FD/Tax/06-111 dated 14.11.2006, as amended from time to time, shall pay the amount as per that notification for the year 2014-15.
(b) In addition to the amount of lump sum, the dealer shall also pay the amount of surcharge payable under section 7A of the said Act.
(c) The dealer shall be allowed to claim set off in the lump sum amount and in surcharge, of the amount of tax and surcharge respectively, paid on the purchase of Foreign Liquor, Indian Made Foreign Liquor and Beer made by him within the State from the manufacturing dealer of the State and sold within the State.
(d) The dealer opting for payment in lump sum under this notification shall sell Foreign Liquor, Indian Made Foreign Liquor and Beer only to the person /dealer holding license for retail off issued to them by the Excise Department of the State.
(e) The dealer opting for payment in lump sum under this notification shall not sell Foreign Liquor, Indian Made Foreign Liquor and Beer to the dealers holding license for retail on issued to them by the Excise Department of the State, however, they will be free to sell such goods to such persons against VAT invoice under the Act.
(i) the dealer shall purchase goods from within the State, for execution of the works contract from a registered dealer of the State; and
(ii) in case such dealer, procures or purchases any goods in any manner other than the manner as provided in condition (i) above, he shall, in addition to the lump sum amount, be liable to pay an amount equal to the amount of tax that would have been payable, had the goods been purchased in the State from a registered dealer.
OR
Option B: Rupees Eight thousand for every two lacs or part thereof, of the consideration received in the relevant period.
Note: The dealer opting to pay tax in lump sum has to submit his option in the Application for permission.
Explanation.- Relevant period shall mean the relevant tax period.
By order of the Governor,
(Aditya Pareek)
Joint Secretary to the Government
CORRIGENDUM No. F.12(59)FD/Tax/2014-165 Dated 22nd December, 2014
The English version of this Department's notification no. F. 12(59) FD/ Tax/ 2014-18 dated 14.07.2014 published in Rajasthan Gazette extraordinary Part 4(C) sub-part (II) shall be read with the following corrections;-