Section 47(2) in Haryana Value Added Tax Rules, 2003
(2)A brick kiln owner may at any time exercise his option to pay lump sum in lieu of tax in the following Form:Form of applicationI........................................ (name), aged .........(years), son of Shri ......................... resident of village/town ............ District .............. proprietor/partner/manager/managing director of M/s ........................................ holding TIN ............... owner of brick kiln situated at ..................... (Place), District ....................., do hereby opt to pay lump sum in lieu of tax payable under the Act with effect from the beginning of the quarter and declare that I, fall in category ..................... as specified in sub-rule (1) of rule 47 as the brick kiln is of the capacity of ...... number of ghori.Place .....................Signature of brick kiln ownerDate .....................";and hand over the same to the appropriate assessing authority. The option exercised in this manner, subject to the correctness of the information furnished, shall be accepted and the lump sum shall be payable for the whole of the month in which the application is made.
