22. Revised Return.-

(1) A revised return to be filed by a dealer under section 26 of the Act shall be in Form - I.

(2) The refund, if any, due as per the revised return shall be carried over to the next tax period.

(3) If any amount to be due from the dealer towards the assessment, the assessing authority shall serve upon the dealer a notice in Form - O and the dealer shall pay the sum demanded at the time and in the manner specified in the notice.