Revolutionising Law Reporting !
 |
 |
 |
| Install Now! | Install Now! | Install Now! |
Lumpsum Tax for Brick-kiln Owners
Notification No. SO.73/PA.46/48/S.5/93 Dated 30.6.1993
pu260
|
Sl. No. |
Capacity of brick kiln |
Category of brick kiln |
Annual rate of lumpsum tax payable by the owner |
|
1 |
Brick kiln having capacity of 28 ghoris or more of kachi bricks |
A |
Rupees One lakh and ten thousand only |
|
2 |
Brick kiln having capacity of not less than 22 and more than 27 ghoris of kachi bricks |
B |
Rupees Eighty Five Thousand only |
|
3 |
Brick kiln having capacity of not more than 21 ghoris of kachi bricks |
C |
Rupees Seventy Thousand only |
Conditions and Manner of Payment of Lumpsum Tax
1. The lumpsum tax payable shall be paid by the owner of brick kiln in cash in the appropriate Government Treasury as defined in clause (c) of Rule 2 of the Punjab General Sales Tax Rules, 1949 in 12 equal monthly instalments by the 7th day of the month following the month to which the payment relates and he shall submit the proof of such payment to the appropriate assessing authority as defined in clause (b) of the said rules; (2) (i) In case the owner of brick kiln deposits the full amount of lump sum tax payable in a year, in advance, by the 7th day of April of the financial year to which the payment relates, he shall be entitled to a discount of 10 per cent of the amount of lump sum tax payable;(ii) In case the owner of brick kiln deposits the full amount of tax payable in a year in two equal instalments, in advance, the 7th day of April and the 7th day of October respectively, of the financial year to which the payment relates, he shall be entitled to a discount of 4 per cent of the amount of lump sum tax payable; and
(iii) In case the owner of the brick kiln deposits the full amount of lumpsum tax payable in a year in four equal instalments, in advance by the 7th day of April, 7th day of July, 7th day of October and 7th day of January of the financial year to which the payment relates, he shall be entitled to a discount of 2 per cent of the amount of lumpsum tax payable.
3. If the owner of the brick kiln fails to pay the monthly instalments of the lumpsum tax payable by the 7th day of the month following, the appropriate assessing authority as aforesaid shall, after affording a reasonable opportunity to him of being heard, impose a penalty of 25 per cent of the amount of lumpsum tax payable. 4. An officer, not below the rank of an Excise and Taxation Officer, may inspect a brick kiln for the purpose of verification of :-(i) capacity and category of brick kiln; and
(ii) the closure of brick kiln.
5. An owner of a brick kiln shall, within thirty days of the date of publication of this notification in the Official Gazette and in the case of a new brick kiln established after the publication of this notification within a period of thirty days from the date of the start of brick kiln, inform the concerned assessing authority as aforesaid, the capacity of his brick kiln in the following form failing which his brick kiln shall be deemed to be covered under category 'A' as specified above in this notification.Form
I, __________________ (named), aged _________________ (years) son of Shri _______________ resident of village/town _________________________ Proprietor/partner/manager/managing director/director of __________ holding Registration Certificate number ____________________ in respect of the brick kiln situated at _____________________ (place), district_____________ do hereby declare that the brick kiln falls, in category_________________ as specified in the Government of Punjab, Department of Excise and Taxation Notification No. SO.73/PA.46/48/S.5/93 dated 30th June, 1993 and is of the capacity of__________ghoris of kachi bricks.Signature of the dealer
(Brick kiln Owner)
Place________________________ Name in capitals_______________________ Date_________________________ Status _____________________________
