Deemed withdrawal of assessment orders where registered persons file outstanding returns and pay required interest and late fee promptly. Specified registered persons who failed to furnish a valid return within thirty days from service of an assessment order issued on or before the cut off shall furnish the return on or before the notified deadline and accompany it with payment of interest due under sub section (1) of section 50 and the late fee payable under section 47, irrespective of whether an appeal was filed or decided against such assessment order.