36. Notice to un-registered dealer to file return. –

(1) Where the Commissioner is satisfied that the turnover of sales or turnover of purchases, as the case may be, of a dealer, exceeded or likely to exceed the taxable limit within such period as referred to in sub-section (2) of section 33, he shall issue a notice to such dealer in Form VAT -204 to file return for such tax period and from the date the dealer is liable or likely to be liable to pay tax, as may be specified in that notice.

(2) If the dealer referred to in sub-rule (1) fails to furnish the return, as required under sub-rule(1), the Commissioner shall refer the case to audit for survey and fixation of liability to pay tax under section 10.