Rule 32

If either because the turnover finally determined for the proceeding year under Rule 15 is higher than the turnover provisionally determined under Rule 16 of these rules or because the assessing authority has reason to believe that the provisional assessment for any period was made on too low a turnover or a too low a rate, he may revise the provisional assessment after issuing a notice to the dealer and after making such enquiry as he considers necessary: Provided that the issue of a notice to the dealer shall not be necessary when the revision of the provisional assessment is due to the determination of higher turnover for the preceding year.