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28.
Assessment and re-assessment
sections 15, 16 and 17.
(1)
The appropriate assessing authority shall, in each case selected for scrutiny
under rule 27 to make an assessment under section 15 and in other cases where he
considers necessary to make an assessment under section 16 or re-assessment
under section 17 in respect of a dealer, serve a notice in Form VAT-N2;
(a)
calling upon him to produce his books of accounts and other documents which such
authority wishes to examine together with any objection which the dealer may
wish to prefer and any evidence which he may wish to produce in support thereof;
and
(b)
stating the period or the return periods in respect of which assessment or
re-assessment is proposed, and he shall fix a date ordinarily not less than ten
days after the date of the service of the notice for producing such accounts and
documents and for considering any objection which the dealer may prefer.
(2)
A dealer who has been served with a notice under sub-rule (1) may prefer an
objection in writing personally or through an authorised agent. No fee shall be
payable in respect of any such objection.
(3)
The assessing authority may make such enquiries, in respect of the objection
made under sub-rule (2), as it may deem fit and record a finding thereon.
(4)
The assessing authority with the approval of the officer incharge of the
district may, for the purpose of assessment, visit after prior notice any or all
place(s) of business of a dealer whose gross turnover for the period under
assessment exceeds five hundred lakh rupees, and it may inspect and examine with
the assistance of such persons as it considers necessary all business
activities, processes, accounts, records, documents and other things relevant to
the assessment proceedings and where such visits are made, a day-to-day record
of the same shall be kept.
(5)
Every order of assessment shall be in writing and where the assessing authority
determines the turnover or tax liability of a dealer at a figure different from
that shown in the return submitted under the provisions of these rules, the
order shall state briefly the reasons thereof but failure to state the reason
shall not affect the validity of the assessment order.
(6)
Every assessing authority shall maintain a register in Form VAT-G3 in which he
shall enter the details of each case for assessment.
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