70. Tax demand notice.-

(1) If any sum is payable by the dealer under rule 69, the appropriate Assessing Authority shall serve a notice in Form VAT-XXX upon him specifying the date, not less than fifteen days and not more than thirty days from the date of the service of the notice, on or before which payment shall be made and he shall also fix a date, on or before which the dealer shall furnish the receipted challan in proof of such payment.

(2) When the challan is produced, the appropriate Assessing Authority shall make the necessary entry in the personal file of the dealer and the Demand and Collection register in Form VAT-XVII.