(1) Application has to be made to the Director General in the format as referred to in Schedule – 13 within Thirty days from the date of expiration of the time-limit for payment of tax for remission of the additional charge pursuant to Sub-section (4) of Section 19 of the Act.
(2) If no application is made within the time-limit as referred to in Sub-rule (1), the additional charge shall not be remitted.