(3)On receipt of the option, the appropriate [Commercial Tax Officer or any other officer authorised by Commissioner in this behalf] [Substituted by Notification No. F-A-3-65-07-1-V (01), dated 3-1-2008.] shall verify the correctness of the option and on being so satisfied, the appropriate [Commercial Tax Officer or any other officer authorised by Commissioner in this behalf] [Substituted by Notification No. F-A-3-65-07-1-V (01), dated 3-1-2008.] shall, by an order in writing, grant permission to (he registered dealer to make lump sum payment of tax by way of composition and send a copy thereof to the registered dealer giving the option.
