(2)Permission under sub-rule (1) shall not he granted to a registered dealer who-(a)is required to furnish monthly returns under Rule 22; or(b)fails to pay any tax payable by him under the Act or under any repealed Act or under the Madhya Pradesh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976) or under the Central Sales Tax Act, 1956 (No. 74 of 1956); or(c)fails without sufficient cause to furnish returns under the Act; or(d)is convicted of an offence punishable under the Act, or under any earlier law; or(e)has not submitted all the returns for the year immediately preceding the year in respect of which the permission is sought.
