(1) When a dealer granted provisional refund under section 58, the assessing authority shall proceed to assess the dealer under section 42A after serving a notice in Form VAT 306-A, calling for production of such accounts and documents as he may require.

(2) In the event of default by a dealer to comply with the requirement of the notice referred to in sub-rule (1), the assessing authority may complete the assessment to the best of his judgment.

(3) The assessing authority shall issue the order of assessment in Form VAT-312 and demand notice in Form VAT-313.