(c)in clause (f),-(i)in sub-clause (ii) for the words "four hundred per cent" the words "two hundred per cent" shall be substituted;(ii)in sub-clause (iv) in the proviso beginning with the words "provided further that where a dealer" the words "or tax payable as per returns or accounts whichever is higher for the preceding year" shall be omitted;(iii)after sub-clause (iv), the following sub-clauses shall be inserted, namely:-