74. Summons. -

(1) The summons to be issued by any authority or the Tribunal for the appearance of any person or the production of document or documents by him shall be in Form VAT-28.

Provided that the summons shall be served at least ten days before the actual date, of appearance or, for the production of document or documents.

(2) Notices relating to returns assessment and demand shall be in the following forms: Notice -

(i) under section 29 in Form VAT-29

(ii) under section 35/36/37/39 in Form VAT-30

(iii) demand notice in Form VAT-31