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MADHYA PRADESH VALUE ADDED TAX RULES, 2006
Chapter XII

Body 81-A. Option to pay lump-sum amount under section 55-A.

A dealer who has opted to pay a lump sum amount in respect of the amount of evasion of tax agreed to by him under clause (a) of section 55-A shall give an option to the auhtority conducting the investigation under section 55, after payment of the lump-sum amount specified in the said clause. Such option shall be given in form 65-A, at the time of requisition or inspection under section 55.