Section 60(1)(b) in The Gujarat Value Added Tax Act, 2003
(b)Who has given an option to pay lump sum tax in lieu of tax under sections 14, [14B, 14C or 14D] [These words were substituted for the words and figures 14B or 14C by Gujarat Act No. 25 of 2006 Section 9(1) & Section 16 w.e.f 10-5-2006]