(1) The provisions of Sub-section (1A) of Section 15 shall apply to such dealers whose gross turnover, as per their own estimate, is not expected to exceed forty lacs rupees during a financial year.

(2) A dealer entitled to pay fixed amount under Sub-section (1A) of Section 15 shall intimate the authority specified in rule 62 through an application in Form A-XIA. Such intimation shall be submitted at the counter of the circle or shall be filed electronically on the official Web-site of the Commercial Taxes Department and the said application shall be processed in the manner hereinafter specified.

(3) In case where an application under Sub-rule (2) has been filed electronically, the Incharge of the concerned Circle, after verifying that all the columns of the application have been properly filled in, shall, within fifteen days of the filing of the application, grant permission to pay tax under the provisions of Sub-section (1A) of Section 15 and such permission shall be intimated to the applicant-

(a) on his e-mail account, if he has furnished such e-mail identity; or

(b) on the address furnished by him in his application.

(4)(a) In case where an application under Sub-rule (2) has not been filed electronically, such application shall be submitted at the counter of the concerned circle. The Incharge of the counter, after ascertaining that all the columns of the application have been properly filled in, signed and verified shall-

(i) grant the person a receipt in lieu thereof, and

(ii) enter the same in register VR-XII.

(b) Thereupon the Incharge of the concerned Circle shall, within fifteen days of the filing of the application, grant permission to pay tax under the provisions of Subsection (1A) of Section 15 and such permission shall be intimated to the applicant -

(i) on his e-mail account, if he has furnished such e-mail identity; or

(ii) on the address furnished by him in his application.

(5) Notwithstanding anything contained is Sub-rule (1), if the gross turnover of a dealer paying tax under sub-Section (1A) of Section 15 exceeds forty lacs rupees during the course of the year or he imports any goods from outside the State for the purpose of his business or he becomes a manufacturer of goods, his entitlement to pay a fixed amount in lieu of the tax payable shall cease from the date on which his gross turnover first exceeded forty lacs rupees or, as the case may be, he first sold the goods manufactured by him or imported by him from outside the State.