181B. Assessment under sub-section (1) of section 45 as per provisions contained in the third proviso to sub-section (3) of section 45A

(1) Where a registered dealer intends to request under the third proviso to sub-section (3) of section 45A for making assessment under sub-section (1) of section 45, he shall make an application within the time specified in the said proviso to the appropriate assessing authority to that effect mentioning the period in respect of which he has paid tax in excess of what was payable by him and stating therein clearly his errors in fact or in law in making such excess payment.

(2) After receiving the application, the appropriate assessing authority shall issue a notice calling upon the dealer to produce on a date specified in the notice such documents and evidence as deemed necessary to establish his contention, and the date to be specified in such notice shall not ordinarily be less than fifteen days from the date of service of the notice.

(3) After considering the reasons shown or documents and evidence produced in support thereof by the registered dealer in pursuance of the notice referred to in sub-rule (2), if the appropriate assessing authority is satisfied that the grounds adduced in the application for making assessment in respect of a period is reasonable, he may proceed to make assessment under sub-section (1) of section 45 for that period.

(4) Before proceeding to make assessment referred to in sub-rule (3), the appropriate assessing authority shall, with necessary particulars, inform the concerned Deputy Commissioner of his decision to do so.