47D. Application for settlement of cases.-

(1)    Any person aggrieved by any order or decision may, at any stage of his case, make an application in such form and in such manner as may be prescribed, containing full and true disclosure of his circumstances and the facts which he may not have disclosed earlier, the manner in which he evaded or avoided payment of sales tax and the additional tax payable in this regard or claimed excessive amount of input tax credit or refund; and such other particulars as may be prescribed, to the Commission to have the case settled, and any such application shall be disposed of in the manner provided hereinafter:

Provided that no such application shall be made unless the total amount of tax payable exceeds one hundred thousand rupees.

(2)    Every application made under sub-section (1) shall be accompanied by a fee of one thousand rupees.

(3)    An applicant, once having made an application under sub-section (1), shall not be entitled to withdraw it.