Section 29. Lump sum payment of tax

29. Lump sum payment of tax.— The Commissioner may, in such circumstances and subject to such conditions as may be prescribed, permit any dealer to pay in lieu of the amount of tax payable by him under the provision of this Act, a lump sum determined in the prescribed manner, by way of composition. 29. Articles and wares made of stainless steel excluding safety razor blades and surgical instruments or parts of industrial machinery and plant. 30. Perambulartors. 29. Ready-made garments of khadi made out of cloth certified as such under the Khaddar (Protection of Name) Act, 1950 (78 of 1950). 30. Condoms.