15. Assessment.
(1) In cases where the returns have been received, the assessing authority shall complete the assessment along with the assessment under the Sales Tax Act in the similar manner as applicable to the latter. Separate assessment proceedings under these rules shall not ordinarily be taken up by the assessing authority.
(2) In case the assessing authority feels that the dealer is required to be assessed under these rules independent of the assessment under the Sales Tax Act, he shall take prior approval of the Commissioner and on getting approval of the Commissioner, he shall proceed to assess the dealer under these rules and for this purpose the procedure specified in section 12 of the Sales Tax Act shall mutatis mutandis be applicable.