In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby exempts the dealers opting for payment, in lieu of tax payable, by composition in lump sum under section 10(2)(a) from the provisions of section 10(2)(b) from 1st April, 2013, subject to the following conditions, that, such dealers:-

(1) shall be given a reasonable opportunity of being heard, and

(2) shall make payment of lump sum due if any not paid earlier, and remove the deficiency if any within 30 days from the date of receipt of notice.

By order and in the name of the Governor of Chhattisgarh,

(A.P. Tripathi)

Joint Secretary