In exercise of powers conferred by sub-section (3) of section 20 of the Assam Value Added Tax Act, 2003 (Assam Act VIII of 2005), the Governor of Assam, is hereby pleased to notify "Composition Scheme for Brick dealers" (hereinafter referred to as the "Scheme") and permit a brick kiln owner of the State making sale of bricks in the State, to pay at his option, in lieu of the amount of tax payable by him under the provisions of the Act, by way of composition shall pay for each financial year, a lump-sum amount of lieu of the tax payable on sales of bricks within the State at the rate in accordance with the capacity of his brick kiln as under, in two equal instalments, the first instalment being payable on or before 10th April and the second instalment on or before 10th December :-
Provided that the brick kiln owners who desire to pay tax on the basis of turnover as per his books of accounts may continue to do so on application before the respective Prescribed Authority within sixty days from the date of issue of this notification :
Provided further that those brick kiln owners who opt for lump-sum payment should pay their first instalment for the year 2005-2006 by 30.11.2005.
The composition amount for each of the subsequent four years shall be equivalent to 105% of the composition amount for immediately preceding year.
The above rates of lump-sum tax shall be applicable for each kiln and a brick kiln owner having more than one kiln even at the same site shall be liable to pay the lump-sum tax for each kiln.
F O R M A T
I, Shri ............................................................. aged ............................................. years, son of Shri................................ .........................................................................., resident of village/town ........................................................ tehsil .............................................................. District .......................................................... Proprietor/ Partner/ Manager/ Managing Director/ Director of ........................................................................ holding General Registration Number in respect of the brick kiln situated at ..................................................... District ................................................... do hereby declare that my/our brick kiln falls in the category ............................................................. as specified in rate schedule, as the brick kiln is of the capacity of ................................................................