31-A. Payment of tax in lump sum

If the Commissioner is satisfied that any class of dealers is unable to furnish returns of taxable turnover by reasons of not having maintained regular and proper accounts of purchase and sale of taxable goods he may allow such class of dealers to pay in lieu of the amount of tax payable under the provisions of the Act a lump sum at the rates applicable to the sale of such goods. All the provisions of the Act relating to the payment of tax and interest shall apply mutatis mutandis to the recovery of such demand.

Provided that the concession shall be available for a period not exceeding 5 years and such further period as the Government may notify from time to time.