(1) Any dealer seeking relief under sub-section (7) of Section 49 shall make an application in two copies in Form 75 to the State Government. Such application shall be entertained by the State Government when-

(a) It is accompanied by authenticated copies of the original order and subsequent appellate and/or revision order;

(b) Admitted tax, interest and penalty is paid and the proof of payment is furnished along with the application:

(c) It contains-

(i) a question about the application of any relevant provision of law;

(ii) an error of fact apparent on the face of the record; or

(iii) a statement regarding necessary documents which could not be submitted by the dealer due to reasons beyond his control.

(2) On entertaining the application, the Sate Government may call for the report from Commissioner on the facts and the grounds stated in the application. If on consideration of the facts of the case and the report of the Commissioner, the State Government satisfied that there are sufficient grounds for re-opening the case, it may direct the Commissioner to initiate fresh proceeding under sub-section (1) of Section 49 and the pass appropriate order after hearing the applicant. If the State Government is not so satisfied, it shall reject the application and send intimation thereof to the applicant.