(1A)[ (i) The application under sub-rule (1) shall be filed in duplicate, and court fee stamps of the value as specified in rule 46, shall be duly affixed thereon.(ii)The applicant shall explain the gist of the offence committed and certify the Commission of the offence sought to be compounded, in the application.(iii)The applicant shall support his application with a detailed statement of taxable purchases and sales account of the tax due/paid, if any, and furnish an undertaking that no tax is due from him either as preceding dealer or succeeding dealer, on the date of such application.(iv)The applicant shall submit any other information that may be necessary for consideration of the application for compounding of offence.].
