Requirement of the certificate of eligibility for deferment of payment of tax or remission of tax.
183.
No registered dealer shall be eligible for claiming deferment of payment of tax under clause (a) of sub-section (1) of section 118, or remission of tax under clause (c) of sub-section (1) of section 118, and the rules made thereunder unless he obtains and possesses a valid certificate of eligibility referred to in rule 185 or rule 186.