53.

In the proceedings under sub-rules (3), (4) and (5) of rule 51, and rule 52, the time and date of passing the order of assessment shall ordinarily be within seven days after the date of last hearing, and copy thereof along with the order of assessment in Form VAT-10 and challan in Form VAT-9 (hereinafter referred to as documents) shall be delivered to the dealer or his representative after obtaining acknowledgement of the receipt of the said documents.