(1) Every statement and document, furnished under section 30F shall be scrutinised by the Commissioner to ascertain the correctness of calculation of tax payable, including application of proper rate of tax, according to such statement submitted in writing.

(2) If any mistake is detected upon the scrutiny made under sub-section (1), the Commissioner shall, in the prescribed manner, serve upon the casual dealer who has filed such statement, a notice in such form as may be prescribed, requiring him to pay the amount of tax in deficit, if any, within the date specified in such notice.

(3) If upon scrutiny made under sub-section (1), a casual dealer is found to have paid tax in excess of the amount payable as per such statement, the Commissioner shall, inform the same to the casual dealer within one month from the date of completion of such scrutiny.

(4) Where the Commissioner, for reasons to be recorded in writing, has reason to believe that a casual dealer has furnished incorrect statement of his sale or purchase in the statement furnished under section 30F, he may verify such statement.

(5) If upon verification of the statement referred to in sub-section (4), the Commissioner is not satisfied that the statement furnished by such casual dealer are correct and complete, he shall proceed to make assessment of the casual dealer as referred to in sub-section (2) of section 48.