Provisional assessment under section 45.

55. Where the appropriate assessing authority is satisfied that it is required to assess a dealer provisionally under section 45, in respect of a return period, for the reason as provided in clause (a), clause (b), clause (c), or clause (d) of sub-section (1) of that section, he shall, pass an order making such provisional assessment under sub-section (2) of such section, determining, to the best of his judgement, the amount of tax to be payable by such dealer for such period and imposing penalty wherever applicable. Provided that while passing such order, the appropriate assessing authority shall also specify a date and in the event of failure of such dealer to remove the reason for which such provisional assessment has been made, by such date, the order of the provisional assessment shall take effect from the expiry of such date.

(2) The appropriate assessing authority shall thereafter, serve a notice upon the dealer in Form No. 24, intimating him of such provisional assessment, determination of tax, imposition of penalty under sub-section (2) of section 45, and the date, as referred to in the proviso to sub-rule (1), by which he shall remove the reason for which such provisional assessment has been made. Provided that where upon receipt of the notice in Form No. 24, the dealer fails to remove the reason or reasons for which such provisional assessment has been made, within the date specified in such notice, the notice shall automatically be converted to a notice of demand after such date and no fresh notice of demand shall be required to be issued.

(3) The notice in Form No. 24 shall also specify the date, which shall not be less than fifteen days from the date so specified in sub-rule (1), by which the dealer shall pay the amount so assessed, interest determined and penalty imposed and the date by which the dealer shall produce a receipted copy of challan of appropriate Government treasury as a proof of payment of the said amount, in the event of conversion of Form No. 24 into a notice of demand.