28.  Assessment and re-assessment sections 15, 16 and 17.

 (1) The appropriate assessing authority shall, in each case selected for scrutiny under rule 27 to make an assessment under section 15 and in other cases where he considers necessary to make an assessment under section 16 or re-assessment under section 17 in respect of a dealer, serve a notice in Form VAT-N2;

(a) calling upon him to produce his books of accounts and other documents which such authority wishes to examine together with any objection which the dealer may wish to prefer and any evidence which he may wish to produce in support thereof; and

(b) stating the period or the return periods in respect of which assessment or re-assessment is proposed, and he shall fix a date ordinarily not less than ten days after the date of the service of the notice for producing such accounts and documents and for considering any objection which the dealer may prefer.

(2) A dealer who has been served with a notice under sub-rule (1) may prefer an objection in writing personally or through an authorised agent. No fee shall be payable in respect of any such objection.

(3) The assessing authority may make such enquiries, in respect of the objection made under sub-rule (2), as it may deem fit and record a finding thereon.

(4) The assessing authority with the approval of the officer incharge of the district may, for the purpose of assessment, visit after prior notice any or all place(s) of business of a dealer whose gross turnover for the period under assessment exceeds five hundred lakh rupees, and it may inspect and examine with the assistance of such persons as it considers necessary all business activities, processes, accounts, records, documents and other things relevant to the assessment proceedings and where such visits are made, a day-to-day record of the same shall be kept.

(5) Every order of assessment shall be in writing and where the assessing authority determines the turnover or tax liability of a dealer at a figure different from that shown in the return submitted under the provisions of these rules, the order shall state briefly the reasons thereof but failure to state the reason shall not affect the validity of the assessment order.

(6) Every assessing authority shall maintain a register in Form VAT-G3 in which he shall enter the details of each case for assessment.