132. Remission of tax during the pendency of the application for certificate of eligibility or renewal thereof

Where a registered dealer makes an application for certificate of eligibility in accordance with the provisions of rule 147 or for renewal thereof under sub-rule (1) of rule 149 and such application remains pending for disposal under rule 148 or sub-rule (2) of rule 149, as the case may be, the amount of tax according to the return under section 30 shall, subject to the provisions of rule 133, be remitted in accordance with the provisions of section 41.