28. Passing of Assessment Orders

(a) Every order of assessment/re-assessment shall be made in writing and in case the Assessing Authority enhances or otherwise modifies the turnover disclosed in the return or the rate of tax applied by the dealer to the turnover, the order shall state the reason therefor. A certified copy of the order shall be issued to the dealer free of charges;

Provided that the order of assessment/re-assessment may ordinarily be passed within 20 days from the last hearing of the case unless there are reasons to be recorded in writing on the file for deferring it further.

Provided further that in case return is accepted under sub section (6) of section 7, only notice of demand may be issued without a separate order in writing.

(b) The Assessing Authority shall assess the amount of tax on the taxable turnover determined by him and issue notice of demand for such amount as reduced by the amount of tax paid or payable under sub section (3) of section 8.