(1)(a) On scrutiny of returns(s) with reference to the related forms of declaration or certificates submitted in accordance with rule 7A relating to the preceding quarter(s) or year(s), if it is found that declaration forms or certificates not furnished in support of claim for exemption, deduction or concession claimed, if any, in the return(s); or the declaration(s) or certificate(s) so furnished being not in order or incomplete or defective, the assessing authority shall proceed to assess the tax for the quarter(s) or year(s), after giving a reasonable opportunity of being heard to the dealer:

Provided that the turnover assessed under this clause in respect of same period shall be excluded from the turnover assessed under sub-section (2) of Section 9 of the Central Sales Tax Act, 1956 and rules made thereunder and vice-versa.

(b) For assessment under clause (a), the registered dealer shall be issued with a notice in Form ll-B and assessment order and demand notice shall be issued in Form VI and VII respectively.

(c) Without prejudice to any interest or penalty that may have been levied or imposed under any of the provisions of the Act, an amount equal to the amount of tax assessed under clause (a) shall be imposed by way of penalty in respect of any assessment completed under the said clause.

(d) No order of the assessment shall be made under this sub-rule after expiry of five years from the end of the period in respect of which the tax is assessable.

(2) Notwithstanding anything contained in this rule but subject to provisions under Central Sales Tax Act, 1956 and Central Registration and Turnover Rules, 1957 no penalty shall be imposed only due to non-submission of declaration form by the dealer.

(3) For any other matters not specified under this rule but required to identify dealers for audit, assess, assess in lieu of audit, re-assess, collect and enforce payment of any tax, the provisions of Odisha VAT Act, 2004 and rules made thereunder shall, mutatis mutandis, apply.