(1) Each and every return furnished by a registered dealer under these rules shall be subject to scrutiny by the assessing authority to verify the correctness of calculation, application of correct rate of tax and interest, claim of deductions or exemptions made therein under the Act and the rules framed thereunder and full payment of tax and interest payable by the dealer under the Act and the rules made thereunder for the period to which the return relates and for the purpose of this rule, the provision of sub-rule (1) of rule 12 shall, mutatis mutandis, apply.

(2) Each and every Statement and Declaration Forms and Certificates, as the case may be, furnished by a registered dealer under rule 7A shall be subject to scrutiny by the assessing authority to,-

(a) ensure that the exemptions/deductions/concessions claimed in the return filed under the Act and these rules are duly supported by the declarations forms or certificates, as the case may be, furnished under rule 7A;

(b) ensure that the information furnished in the Statements are in conformity with the declaration forms or certificates, as the case may be;

(c) ensure that the declaration forms or certificates, as the case may be, are in order and duly filled in;

(d) verify arithmetical correctness in the Statements furnished,

and for the purpose of this rule, the provisions of sub-rule (1) of rule 12 shall, mutatis mutandis, apply.