(1) Where a dealer liable to get himself registered under the Act fails to get himself registered, the assessing authority shall serve a notice in Form E 31 upon such dealer directing him to appear in person or through his authorised representative on such date, time and place, as may be specified in that notice, and to produce or make available, the books of account, evidence, documents, as may be required for assessment of such dealer under section 9 D of the Act.

(2) The assessing authority shall, after hearing the dealer, examine such books of account, evidence and records produced or made available and cause such enquiry as he deems necessary and pass order in writing, recording the reasons therein shall, -

(i) determine the date from which the dealer is liable to be registered under the Act;

(ii) assess to the best of judgment, the tax payable by the dealer in respect of the tax period or tax periods or part thereof, as the case may be, from the date of commencement of his liability to get registered under the Act; and

(iii) impose penalty under section 9D of the Act.

(3) In the event of default by a dealer to comply with the requirements of the notice referred to in sub-rule (1), the assessing authority may make to the best of judgment, an exparte assessment of the tax payable and penalty thereon by such dealer in respect of such tax period or tax periods or part thereof, as the case may be, and pass an order of assessment in writing, recording the reasons therein.