The dealer may exercise this option by submitting in writing before the assessing officer within one month of the commencement of this Act and the option once exercised cannot be revoked.

Repeal of Ordinance 1 of 2007

1. (1) The Puducherry Value Added Tax Ordinance, 2007 is hereby repealed.
2. (2) Notwithstanding such repeal, anything done or any action taken under the said Ordinance shall be deemed to have been done or taken under the corresponding provisions of this Act.