Scrutiny of statements and documents furnished by a casual dealer.
74. (1) The appropriate Assistant Commissioner, or Sales Tax Officer, as may be authorised by the Commissioner in this behalf, shall scrutinize the statements and documents furnished by a casual dealer under sub-section (1) of section 44A and if any mistake is detected upon such scrutiny, the Assistant Commissioner, or Sales Tax Officer, shall serve a notice in Form No. 29 upon the casual dealer concerned directing him to rectify the same or to pay the amount of tax in deficit and to produce the receipted copy of challan or challans before such Sales Tax Officer within the date specified in the said notice:
Provided that if the casual dealer is found to have paid tax or interest under subsection (3) of section 44A in excess of the amount payable according to such return, the appropriate officer shall inform the same to the dealer by sending a notice within one month of completion of such scrutiny.
(2) If upon receipt of the notice referred to in the sub-rule (1), the casual dealer complies with the direction made in such notice and furnishes proof of such compliance including furnishing of a copy of the receipted challan, the Assistant Commissioner, or Sales Tax Officer, shall make a record of the same and close the scrutiny.
(3) If the casual dealer, upon receipt of the notice referred to in the sub-rule (1), does not comply with such directions or express his disagreement in writing adducing reasons for such disagreement with the directions made in such notice, the Assistant Commissioner, or Sales Tax Officer, unless he accepts such reasons as correct and justified, shall either refer the matter to the assessing officer for initiation of assessment proceeding under subsection (2) of section 48 in respect of such casual dealer, or initiate such assessment proceeding, if he is so authorised by the Commissioner: Provided that where the aforesaid authority is satisfied with the reasons adduced by the casual dealer, he shall make a record of the same and close the scrutiny.
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