Condonation of delay in registration of mvat

Same doubt as above?

Dear Vishal,

The Application for the condonation of delay needs to filed before Jt Commr Of Sales Tax along with the Post Registration Returns, challans, Vat and Cst Certificate , vat computation etc. the payment of the net vat payable is optional i.e. voluntarily to the dealer. It will be payable once the admin relief order is accepted.

Dear Sir,

What is the Procedure of Delay condonation under M VAT Act.

Please reference Section if any. 

Please answer.