115 BBF - tax on Royalty

Plc clarify with these 2 issues regarding 115 BBF
1. Where assessee has opted for 5 continuous year under 115 BBF, can he opt for the same in 6th year.
2. If above answer is yes and assessee does not opt for the same for 7 th year - he is not eligible for 115 BBF for 5 years.
Language of section creates these doubt so read this before replying-
Where an eligible assessee opts for taxation of income by way of royalty in respect of a patent developed and registered in India for any previous year in accordance with the provisions of this section and the assessee offers the income for taxation for any of the five assessment years relevant to the previous year succeeding the previous year not in accordance with the provisions of sub-section (1), then, the assessee shall not be eligible to claim the benefit of the provisions of this section for five assessment years subsequent to the assessment year relevant to the previous year in which such income has not been offered to tax in accordance with the provisions of sub-section (1).