(1) The statement under sub-section (1) of section 10 of the Act shall be in Form E 3 and shall be submitted to the assessing authority within twenty one days of the expiry of the month or quarter as the case may be, to which the statement relates. Such statement shall be accompanied by a receipt from the Government Treasury or a crossed demand draft or a banker's cheque or manager's cheque issued by a scheduled bank or cheque marked or certified by such bank as good for payment in favour of the assessing authority in the branch of any such bank of that place where the Government Treasury is situated, for the full amount of tax payable by him under the Act in respect of the said month or quarter, as the case may be.

2. If no statement under sub-rule (1) is submitted by a dealer within the time specified there-in or if the statement submitted by him appears to the assessing authority to be incorrect or incomplete, the assessing authority may proceed under sub-section(3) of section 10 of the Act, issue notice in Form E4 and after giving the dealer a reasonable opportunity of being heard, assess the dealer to the best of his judgement.

3. If an un-registered dealer or a person or organisation not being a registered dealer, causes entry of scheduled goods into a local area in such a manner that he becomes liable under sub-section (2) of section 3 of the Act and if the tax from him has not been collected under section 23 of the Act, then he shall pay the tax due under the Act to the assessing authority having jurisdiction over the place where such un-registered dealer, person or organisation causing entry of the scheduled goods is located or resident, by furnishing a statement in Form E5 within 15 (fifteen) days of his becoming liable to pay the tax under the Act and on his failure to pay the tax, he may be prosecuted under section 29 of the Act.