33. Scrutiny of returns.

(1) Every return in relation to any period furnished by a registered dealer or a dealer to whom notice has been issued by the Prescribed Authority under section 29 shall be subject to scrutiny by the Prescribed Authority to verify the correctness of calculation, application of correct rate of tax and interest and input tax credit claimed therein, and full payment of tax and interest payable by the dealer during such period.

(2) If any mistake is detected as a result of such scrutiny made as per the provisions of sub-section (1), the Prescribed Authority shall serve a notice in the prescribed form on the dealer to cure the defects and to make payment of the extra amount of tax along with the interest as per the provisions of this Act, if it is so payable, by a date specified in the said notice. The dealer shall correct the defects and submit a new correct and complete return within the period specified in the notice with the evidence of payment of the extra amount of tax and interest. The dealer shall be deemed to have submitted a correct and complete return by the date prescribed only if he furnishes the duly corrected return within the period specified in the notice with the evidence of such payment of tax and interest.