24-A. Notice for production of accounts for assessment

(a) The notice as required by sub section (7) of section (7) of section 7 of the Act for assessment under sub section (8) of the said section shall be in form ST-17. The said notice in Form ST-17 shall also be issued for the purposes of provisional assessment required under sub section (18) of section 7 of the Act.

(b) When it appears necessary to the Assessing Authority for the purpose of assessment under sub section (8), sub section (9), sub section (10), sub section (11) and sub section (18) of section 7 he may serve notice in form ST-18 on the dealer requiring him to produce evidence on specified points, if any, and also such books of account and other records as are material for the purpose of assessment.

(c) The time for compliance of notice referred to in clause (a) and clause (b) shall ordinarily be 20 days from the date of issue of notice unless there are reasons to be recorded in writing for giving a shorter notice.