(1) Where it appears necessary to the appropriate assessing authority or to the appropriate auditing authority, as the case may be to make an assessment under sub-section (1) of section 46 in respect of a dealer for a year or part of a year, comprising of period or periods, such assessing authority shall serve a notice in Form no. 25 upon a dealer directing him to appear before him in person or through his authorised agent on the date and at the time specified in such notice for compliance of the requirements of sub-rule (4) and sub-rule (5) for the purpose of assessment of tax in respect of the aforesaid period or periods and to prefer any objection against imposition of penalty under sub-section (2) of section 46.

Provided that where the appropriate auditing authority is required under the provisions of the Act to make such assessment, he shall furnish a copy of the report, prepared under subsection (3) of section 43 and signed by him, along with the notice under this sub-rule.

(2) In the notice referred to in sub-rule (1), the date of hearing shall be fixed not less than twenty days from the date of service of such notice.

(3) Where it appears necessary to make assessment under sub-section (1) of section 48, the appropriate assessing authority shall serve a notice in Form no. 26 upon the dealer fixing the date of hearing ordinarily not less than ten days from the date of service of such notice and directing him to appear before such assessing authority in person or through his authorised agent on the date and at the time specified in such notice for compliance of the requirements of sub-rule (4) and sub-rule (5) for the purpose of assessment of tax in respect of the period referred to in such notice.

(4) The appropriate assessing authority or to the appropriate auditing authority, as the case may be shall, in the notice referred to in sub-rule (1) or sub-rule (3) require the dealer-

(a) to produce the books of account and other accounts referred to in section 63 in respect of the period under assessment,

(b) to furnish documents required to be maintained and furnished under the provisions of the Act and rules made thereunder claiming input tax credit or exemption from payment of tax, or lower rate of tax payable by him or refund of tax,

(c) to furnish registers, documents including those in the form of electronic records or any other information relating to assessment of tax, and

(d) to explain the books of account, other accounts, registers, documents or information referred to in clause (a), clause (b), or clause (c) on the date and at the time specified in the said notice.

(5) In addition to the accounts, registers and documents referred to in sub-rule (4), a dealer, if he so wishes, may produce such evidence or documents as he thinks necessary in support thereof, or to substantiate his claim preferred in his returns, or to support any objection he wishes to prefer.