(4)Notwithstanding anything contained in sub-section (2) or subsection (3), where the registered dealer is the Central Government or a State Government or any of their departments, the Commissioner may, subject to such terms and conditions as may be prescribed, permit such dealer to pay the amount of tax by book adjustment.[(4-A) Notwithstanding anything contained in any other provisions of this Act but subject to such conditions as may be prescribed, a registered dealer who is eligible to avail of the facility of deferment of payment of tax under the scheme formulated in accordance with the provisions of sub-clause (e) of clause (i) of Section 72, is liable to pay tax under the provisions of sub-section (2) or sub section (3) or sub-section (5) and where a loan liability equal to the amount of tax payable by the dealer as aforesaid for the period of eligibility to avail of the said facility has been created by any agency or agencies as the State Government may, by general or special order, specify, then such tax shall be deemed to have been paid in accordance with the provisions of sub-section (2) or sub-section (3) or sub-section (5), as the case may be.] [Inserted by M.P. Act No. 22 of 2006.]
