(a)Where the case is not related to avoidance or evasion of tax and the applicant has deposited the whole of the disputed tax or permitted by the Commissioner to deposit the disputed tax in installments and withdraws the case from the concerned Court/forum, the remaining amount of penalty and interest along with interest up to the date, shall be waived. However, if the dealer fails to make payment of any of the installment, the whole of the disputed amount of tax, interest and penalty shall be recoverable immediately.
