(1) Where a dealer fails to file return for any tax period within such period as specified in sub-rule (1) of rule 10, the assessing authority may assess the dealer provisionally under section 9A.

(2) Where a provisional assessment under sub-rule (1) is made, the assessing authority shall serve upon the dealer a notice in Form E 29 showing the amount of tax assessed, interest levied and penalty imposed, which such dealer shall be required to pay within thirty days from the date of receipt of the notice and produce evidence thereof within seven days from the date of payment.