(6)Where an option given by a registered dealer under sub-section (1) of Section 11 stands revoked under the provisions of sub-section (2) of the said section, such dealer shall furnish returns for the period from the commencement of the year to the date of revocation of such option within one month from the date of revocation and subsequent returns, in accordance with the provisions of Section 18. The lump-sum payment, if any, shall be adjusted towards the tax payable according to such returns and all other provisions of the Act shall, mutatis mutandis, apply to such dealer.
