57 Hearing of the dealer for assessment under section 46 or sub-section (1) of section 48 and passing of assessment orders

(a) consider the objection, including those to rebut the adverse findings, if any, made in the report of the audit, preferred by such dealer and examine the evidence produced in support thereof; and

(b) examine the accounts, registers or documents including those in the form of electronic records, or any other evidence referred to in sub-rule (4) or sub-rule (5) of rule 56.

(2) In course of hearing of a dealer, the appropriate assessing authority may-

(a) examine such accounts, registers or documents including those in the form of electronic records, which are required to be maintained by a dealer under the Act or rules made thereunder; or

(b) call for such information or evidence from the dealer or any person as deemed necessary for such assessment; and

(c) make such enquiry as is deemed fit for the purpose of such assessment.

(3) The appropriate assessing authority shall, after hearing the dealer in the manner referred to in sub-rule (1) or sub-rule (2) assess to the best of his judgement the amount of tax payable by a dealer in respect of a year comprising period or periods or part thereof, or in respect of any return period or periods, as the case may be, and impose penalty under sub-section (2) of section 46, if any, by an order in writing for reasons to be recorded therein.