Manner and form of application for the certificate of eligibility for deferment of payment of tax or remission of tax.
184.
A registered dealer holding an un-expired certificate of eligibility for deferment of payment of tax or remission of tax issued under the previous Act shall, within thirty days from the appointed day, apply to such Deputy Commissioner or Assistant Commissioner, as the Commissioner may, by an order in writing, authorise in this behalf, for fresh certificate of eligibility in Form No. 76 unless the certificate of eligibility issued under the previous Act is due to expire within two months from the appointed day, in which case, the said certificate issued under previous Act shall be deemed to be valid for the purposes of this Act and rules till the date of its expiry.