(1) The Commissioner shall, under sub-section (2) of section 45A, select by the 31st day of March every year, not less than 10 per cent of the registered dealers from out of the registered dealers of the class referred to in sub-section (1) of section 45A, for assessment of tax payable by each of them for the preceding year ended on or before the 31st day of March, such selection being made by draw of lots either mechanically or with the use of computers.

Provided that where the Commissioner makes selection under sub-section (2) of section 45A in respect of assessment of tax for any year ended on or before the 31st day of March, 2003, he may,-

(a) for assessment in respect of any year ended on a date between the 1st day of January, 1997 and the 31st day of March, 1997, make such selection by the 31st day of December, 1998,

(b) for assessment in respect of any year ended on a date between the 1st day of April, 1997 and the 31st day of March, 1998, make such selection by the 31st day of January, 2000, and

(c) for assessment in respect of any year ended on a date between the 1st day of April, 1999 and the 31st day of March, 2000, make such selection by the 31st day of October, 2001.

d) for assessment in respect of any year ended on a date between the 1st day of April, 2000 and the 31st day of March, 2001, make such selection by the 31st day of December, 2002,

(e) For assessment in respect of any year ended on a date between the 1st day of April, 2001 and the 31st day of March, 2002, make such selection by the 30th day of April, 2004,

(f) for assessment in respect of any year ended on a date between the 1st day of April, 2002 and the 31st day of March, 2003, make such selection by the 30th day of November, 2004

(2) Upon selection of registered dealers under sub-section (2) of section 45A in the manner laid down in sub-rule (1), the Commissioner shall send the list of registered dealers so selected to the appropriate assessing authority for assessment of tax due from such registered dealers under sub-section (1) of section 45 in respect of such dealers.

(3) According to sub-section (3) of section 45A, the appropriate assessing authority shall not proceed to make assessment of tax for such year under sub-section (1) of section 45 in respect of the registered dealers of the class referred to in sub-section (3) of section 45A, unless the appropriate assessing authority has reason to make such assessment on the basis of any information referred to in the proviso to sub-section (3) of that section.

(4) When it appears necessary to the appropriate assessing authority to make assessment of tax due under sub-section (1) of section 45 in respect of any registered dealer, referred to in sub-rule (3), after expiry of the period of limitation referred to in sub-section (1), or sub-section (2) of section 48, but before the expiry of six years referred to in sub-section (2A) of section 48, on the basis of any information referred to in the proviso to sub-section (3) of section 45A, he shall state the reason in writing to the Commissioner for obtaining his approval for making such assessment.