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State of Haryana - Section

Section 48 in Haryana Value Added Tax Rules, 2003

48. Lump sum scheme in respect of lottery dealers. [section 9].

(1)Every dealer engaged in the business of purchase or sale of lottery tickets of face value of less than seven rupees per ticket (hereinafter called the "lottery dealer") shall at his option pay lump sum in lieu of tax payable under the Act on the sale of such lottery tickets at the rates given below -
Serial No. Type of lottery Lump sum payable in lieu of tax
1 Daily Lottery Rs.65,000 per draw
2 Weekly Lottery Rs.4.5 lakh per draw
3 Monthly Lottery Rs.19 lakh per draw
4 Festival Lottery Rs.19 lakh per draw
5 Instant Lottery Rs.19 lakh per draw
(2)The lottery dealer opting to pay lump sum shall inform the appropriate assessing authority in the following form of application -Form of applicationI, ............................................(name), aged .....................(years), son of Shri ................................................ resident of village ............., tehsil ............, proprietor/partner/manager/managing director of M/s ....................................... holding TIN ............... in respect of business premises situated at ..................... (place), district ....................., do hereby opt to pay lump sum in lieu of tax payable under the Act on the sale of lottery tickets and declare that I shall be dealing in the following type of lotteries -
Serial No. Type of lottery Name of the State/Private operator of lottery
     
     
     
     
     
Place .....................Signature of lottery dealer ...........................Date .....................
(3)The lottery dealer exercising the option in the manner stated in sub-rule (2) shall have to do so in respect of all the schemes of lottery operated by all the States or private operators of lotteries dealt in by him.
(4)The option to pay lump may be exercised by a lottery dealer at any time and it shall take effect from the next first draw after exercising the option. The lump sum payable in respect of draws to be held within a week of exercising the option shall be paid before they are held.
(5)Subject to the provisions of sub-rule (4), the lottery dealer liable to pay lump sum shall pay it seven days before the date of draw for each scheme of lottery and the treasury receipt in proof of payment of tax shall be furnished to the appropriate assessing authority within a week of the payment made.
(6)A lottery dealer liable to pay lump sum may purchase lottery tickets for sale on the authority of declaration(s) in Central form C, which he shall disclose use of at the time of applying for issue of forms and in quarterly returns to be filed in Form VAT- R9 within a month of the close of the quarter.