(1) If the Commissioner has reason to believe that a person being an unregistered casual trader and/or non-resident dealer is likely to evade the payment of tax due, he shall, after giving the person a reasonable opportunity of being heard, pass an order of assessment in Form VAT X. The order imposing penalty and/or interest may be incorporated either in the order of assessment or a separate order may be issued for levy of such penalty and/or interest.

(2) The Commissioner shall serve upon the dealer a notice in Form VAT XI directing the dealer to pay the amount demanded within the time specified therein which may not exceed two working days from the service of such notice.

(3) When the copy of the e-challan acknowledging receipt of tax is furnished by the dealer or person from whom any amount is demanded under this rule, the Appropriate Assessing Authority shall cause to make necessary entries in the office record wherever necessary and shall place such copy of the e-challan in the respective case record of the dealer or other office record.

(4) The Commissioner may assess the dealer for part of a year for good and sufficient reason and shall record in writing the circumstances which necessitate such assessment at the time of assessment proceeding.