13. Instalments for payment of finally assessed tax.

(1) A dealer in respect of payment of finally assessed tax in instalments, shall apply to the authority on plain paper specified under sub-rule (2);

(2) The authorities for the purpose of sub-rule (1) shall be,

(a) the Assistant Commercial Taxes Officer, in case total demand does not exceed Rs. 25,000/- and

(b) the Assistant Commissioner, Commercial Taxes, or the Commercial Taxes Officer, as the case may be in case the total demand does not exceed Rs. 1,00,000/-

(c) where the amount of the total amount exceeds the limits as specified in clause (a) and

(b) or the period of 12 months is found insufficient in view of the circumstances of the case, prior permission in writing shall be required by the officers referred above:

(i) from the Assistant Commissioner, Commercial Taxes, or the Commercial Taxes Officer, having jurisdiction, if the amount of such demand exceed Rs. 25,000/- but does not exceed Rs. 1.00 lac and instalments does not exceed 12 months

(ii) from the Deputy Commissioner (Administration) having jurisdiction, if the amount of such demand does not exceed Rs. 5.00 lac and the proposed period of instalments does not exceed 25 months and

(iii) from the Commissioner, Commercial Taxes, if the amount of such demand exceeds Rs. 5.00 lacs and the proposed period of instalments does not exceeds 36 months.

Explanation.- Instalments under this rule shall not be granted beyond a period of 36 months.

(3) Where payment of any demand is postponed beyond a period of one month, the dealer shall be required to furnish a security bond in form ETLA- 16.