(d)In all such cases where penalty has been imposed for misuse of any declaration form or for unaccounted goods and if the dealer/person deposits 50% of penalty amount along with tax, if any withdraws the case from the concerned court/forum, the remaining amount of the [penalty] [Order No. F. 12(16) FD/Tax/09, dated 27.11.2009 - Rajasthan Gazette, Extraordinary, Part IV-C(II), dated 17.12.2009, page 281 vide S.O. No. 319. = 2010 RSCS/II/P.144/H. 81] and interest thereon up to the date shall be waived.
