Section 16 (6): Provision of sub-section (5) of this Section shall be without prejudice to section 17,18and 19ofthisAct.

After section 16, the following section shall be inserted: Section 16A (1) Notwithstanding any of the provisions of this Act, the Government may in the public interest, prescribe through notification various categories of dealers and fix lump-sum rates of taxes as may be applicable to each such category. (2) Any dealer who opts to pay lump-sum tax under sub section (1) of the Section shall apply within 60 days of the beginning of the year to the assessing officer within whose jurisdiction his business is located, in the manner as may be prescribed by the Commissioner. Provided that once the option is accepted by the assessing officer; no dealer shall be allowed to withdraw the option unless the tax payable under Section 4 is more than or equal to the tax payable under sub section (1) of Section 16 A. (3) On receipt of the application for availing the scheme of lump-sum payment of tax under Section 16A(I) ibid, the assessing officer shall cause such enquiry as may be deemed necessary and verify that claim of the dealer's gross turnover and determine the appropriate category in which the dealer is placed, and thereafter certify in the form, as prescribed by the Commissioner, specifying the manner in which the payment will be made. (4) The assessing officer shall monitor and review the business condition and status of the dealer at regular intervals as may be prescribed by the Commissioner and pass such orders as deemed necessary, determining the gross turnover for the purpose of the payment of tax under this section. Provided that wherever rate of lump-sum tax as notified under Section 16A (I) is involved, no order should be passed without giving a prior written notice which shall be returnable within 30 days. If no reply is received from the dealer within the stipulated date the order shall be passed without any further notice. (5) Any dealer, irrespective of the category under which he was allowed to pay the lump-sum tax under this section, shall not be allowed to avail the scheme once his gross turn over exceeds Rs. 5.00 lakhs (Rupees five lakhs) any time during the year. (6) Irrespective of the gross turnover, no dealer whose business involve inter-state trade and commerce and requiring the use of covering forms provided by the Central Sales Tax Act, 1956 shall avail the benefit of lump-sum payment of tax provided by this section.