(2)For settling the cases under sub-section (1), the assesee shall tile option before the assessing authority within three months from the date of declaring the scheme:Provided that in cases where no notice or orders has been issued by the assessing authority, regarding the unaccounted purchases detected by such authority mentioned in sub-section (1), the assessing authority shall intimate the dealer regarding the cases pending against him, to enable him to file option under the scheme.
