(6)after Section 25C, the following sections shall be inserted, namely:-"25D. Special provision for bakery dealers to settle arrears. - Notwithstanding anything contained in this Act, a dealer in bakery products, sweets, confectionary and other food products sold under brand name registered under the Trade Marks Act 1999, who had not remitted the tax as per the prescribed rate, for the period up to the financial year 2013-14, and have opted for remitting the differential amount of tax from 1st April, 2016 to 31st March, 2017 and shall pay the amount within a period of two years in equal quarterly instalments and those who opt for payment of tax under this Scheme shall be exempted from payment of interest and penalty due thereon subject to such conditions and restrictions, as may be prescribed.
