(1) An application for settlement shall be submitted in Form 29-A to the Commissioner, Commercial Tax, Member Secretary, Settlement Authority, by a dealer. Separate applications shall be made for separate orders.

(2) Every such application shall be accompanied by:

(a) a proof of payment as required by sub-section (3) of section 24-B;

(b) a proof of the dispute being pending before the High Court on the date of filing of the application, if application is made under clause (i) of sub-section (1) of section 24-B;

(c) copies of the original order and of subsequent appellate and/or revisional order, if any;

(d) a duplicate copy of the application along with duplicate copies of all its enclosures:

(e) audited balance sheet, profit and loss account for the last three financial years or since inception, whichever is less.