THE HIMACHAL PRADESH VALUE ADDED TAX RULES, 2005.
CHAPTER-IX : DEEMED ASSESSMENT, SCRUTINY OF RETURNS, ASSESSMENT, RE-ASSESSMENT AND RECTIFICATION OF MISTAKES ETC.

71. Register of institution and assessment of cases.-

Every Assessing Authority shall maintain a Peshi register in Form VAT-XXXI and an Assessment register in Form VAT-XXXII in which he shall enter the details of each case instituted and each case assessed respectively.