Section 46(4) in Haryana Value Added Tax Rules, 2003
(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.
