36A. (1) A brick kiln owner opting to pay lumpsum tax shall quartely return in form Vat 16-A within a period of thirty days from the date of expiry of each quarter along with the proof of the payment made into the appropirate Government treasurey.
(2) A dhaba owner opting to pay lumpsum tax shall file quartely return in form VAT 16-B within a period of thirty days from the date of expiry each quarter along with the proof of the payment made into the appropirate Government Treasury.