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28B.Procedure and conditions for lump sum payment under section 14C
(1) An application for permission to pay lump sum tux under section 14C shall be submitted by the dealer in Form 210B to the Commercial Tax Officer in whose jurisdiction he is required to furnish return under rule 19.
(2)   An application under sub-rule (1) may be submitted at any time during 3 financial year.
(3) The Commissioner may, subject to the provisions of section 14C, grant permission in Form 211B to such dealer to pay lump sum tax .
(4)  The permission to pay lump sum tax shall be effective from the tax period subsequent to the month in which the application for permission under sub-rule(1) is submitted.
(5) The lump sum tax shall be paid in the manner in which the tax is payable under rule 26.
(6) If the dealer to whom such permission was granted contravenes the provisions of the Act or the rules made in this behalf, such permission shall be liable to   be   cancelled forthwith from the date of the event concerning such contravention. Consequently, such dealer shall be liable to pay tax from the first day of the month during which the event for such contravention has occurred. No order for cancellation of permission under this sub-rule shall be made unless the dealer has been given reasonable opportunity of being heard.
(7) If the dealer whom such permission was granted elects not to have such permission, such dealer shall intimate accordingly to the concerned Commercial Tax Officer and such officer shall cancel the permission and thereupon such dealer shall be liable to pay tax under the Act from the month immediately succeeding the month during which permission to pay lump sum tax has been cancelled on the basis of his application.