28A.Procedure and conditions for lump sum payment under section 14B
(1)  An application for permission to pay lump sum tax under section 14B shall be submitted by the commission agent  in Form 210A to the Commercial Tax Officer in whose jurisdiction he is required to furnish return under rule 19.
(2) An application under sub-rule (1) may be submitted by the commission agent at any time during a financial year.
(3)  The  Commissioner may,  subject  to  provisions of section   14B,  grant permission in Form 211A to such commission agent to pay lump sum tax,
(4)  The permission to pay lump sum tax under sub-rule (3) shall be subject to the condition that the agricultural produce shall be sold by the commission agent within twelve months from the date of the purchase.
(5) The permission to pay lump sum tax shall be effective from the tax period subsequent to the month in which the application for permission under sub-rule(1) is submitted.
(6) The lump sum tax shall  be paid in the manner in which the tax is payable under rule 26.
(7)  If the commission agent to whom such permission was granted contravenes the provisions of section 14B or the rules made in this behalf, such permission shall be liable to be cancelled forthwith from the date of the event concerning such contravention. Consequently, such commission agent shall be liable to pay tax from the first day of the month during which the event for such contravention occurred. No order for cancellation of permission under this sub-rule shall be made unless the commission agent has been given reasonable opportunity of being heard.
(8)  If the commission agent  to whom such permission was granted elects not to have such permission, 'he shall intimate accordingly to the concerned Commercial Tax Officer and such Officer shall cancel the permission and thereupon, such commission agent shall be liable to pay tax under the Act from the month immediately succeeding the month during which permission to pay lump sum tax has been cancelled on the basis of his application.