Rule 18

Where the assessing authority determines the turnover of a dealer at a figure different from that shown in the return submitted under these rules he shall record the reasons briefly in writing in the assessment order for so determining the turnover. The assessing authority shall in every case of an assessment serve on the dealer a copy of the order of assessment provided that nothing contained in this rule shall affect the validity of any assessment duly made. 2[18-A.(1) The prescribed authority referred to in 1(Sections 25 and 30-A) shall be the assessing authority concerned in the case of a dealer who is liable to pay tax 1(.....)and the registering authority concerned in all other cases. 3[(1-A) The powers conferred under sub-rule (1) may, subject to the same conditions as are applicable in the case of that authority, be exercised also by any of the authorities higher than the assessing or registering authority.] (2) The notice directing any dealer to maintain accounts in any particular manner shall be in Form XXXI. (3) The prescribed authority shall give to the dealer an opportunity of making representation against the levy of penalty proposed to be imposed under Section 30-A. The notice for this purpose shall be in 3[Form XXXI-A] (4) The prescribed authority shall serve upon the dealer a notice in Form-XIII for the penalty imposed and the dealer shall pay the sum demanded within such time and in such manner as prescribed therein]    1. The words "and the surcharge" ins. by G.O.Ms.No.473 Rev dt.18.3.1981 were omitted by G.O.Ms.No.244 Rev.dt.17.5.1995 w.e.f. 1.4.1995.    2.  Ins. by G.O.Ms.No. 626 Rev. dt.1.7.1968. Subs. by G.O.Ms.No. 615 Rev dt.28.6.1974 w.e.f.1.3.1974.    3.  Ins. by G.O.Ms.NO. 1445 Rev. dt.5.11.1986.