The appropriate assessing authority is satisfied that a dealer is liable to pay late fee as referred to in sub-section (2) of section 32 for the reason that the dealer, required to furnish return under sub-section (1) of section 32, furnishes the return in respect of any return period by the prescribed date or thereafter but fails to make full payment of net tax and interest payable as per the provision of sub-section (2) of section 32 in respect of any return period by the prescribed date, such authority shall determine under sub-section (1) of section 53A, the late fee, as referred to in sub-section (2) of section 32, payable for such period at any time after furnishing of such return but not later than the date of assessment under section 45 or under section 46 or under section 48, as the case may be.

Provided that where the appropriate auditing authority is required to make assessment of net tax under sub-section (1) of section 46 in respect of any year or part of a year, such authority shall, notwithstanding the provisions of this rule, where he is satisfied that the dealer is liable to pay late fee as referred to in sub-section (2) of section 32 in respect of any period falling within such year or part of such year, determine under this rule late fee payable in respect of such period within the time specified in this rule.

Provided further that where late fee is determined in respect of a person or contractee as given in section 40, the authority as specified in rule 66A shall determine the same at any time after the expiry of the time specified for furnishing of the scroll under rule 48 or rule 48A, as the case may be, or after the admission in writing by the contractee or person who makes such deduction that he has defaulted in furnishing the scroll, but not later than the date preceding the date of commencement of proceeding under section 55.