(b)Where the case is related to evasion of tax other than the cases covered under clause (c) below and the dealer/person deposits the whole of the disputed tax along with 25% of the penalty and withdraws the case from the concerned Court/forum the remaining amount of penalty and interest along with interest up to the date, shall be waived. In special circumstances, the Commissioner may grant installments of the amount to be deposited under this clause. However, if the dealer fails to make payment of any of the installments, the whole of the disputed amount of tax, interest and penalty shall be recoverable immediately along with interest thereon.
