133. Tax not to be remitted in the event of rejection of application for certificate of eligibility or renewal thereof

If an application for certificate of eligibility made by a dealer under rule 147 or renewal thereof under sub-rule (1) of rule 149 is rejected under sub-rule (3) of rule 148 or sub-rule (3) of rule 149, as the case may be, the dealer shall, within thirty days from the date of order rejecting such application, make payment of the tax which has been remitted pending disposal of an application for a certificate of eligibility or renewal thereof under rule 132.