(8)Dealers who have opted to pay tax under sub-section (5) of section 6 of the former Act and with regard to whom unaccounted purchases have not been detected by the assessing authority for the period up to 30th June, 2017, may also voluntarily declare such unaccounted purchases, and opt for the scheme mentioned in sub-section (1), and on doing so, no further action under this Act shall be initiated against such dealers with regard to the same.
