(1) The notice required under sub-sections (1) and (3) of section 10 shall be in Form E 32 and the assessing authority shall fix a date to be specified in that notice for production of such accounts and documents as he may require and for considering any objection which the dealer may prefer.

(2) 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 by such dealer in respect of such tax period or periods and pass an order of assessment in writing after recording the reasons therein.