20. Adjustment after final assessment

After making the final assessment under sub-rule (4) or (5) of Rule 18, the assessing authority shall examine whether any and if so, what amount is due from the dealer towards the final assessment after deducting any tax already paid on the provisional assessment, with reference to Rule 21 or at the time of submission of return in Form 8 with reference to sub-rule (3) of Rule 18, If any amount is found to be due from the dealer towards the final assessment, the assessing authority shall serve upon the dealer a notice in Form No. 13 and the dealer shall pay the sum demanded within the time and in the manner specified in the notice. If the tax due on the final assessment is lower than tax already paid, the assessing authority shall refund to the dealer the excess tax if no other amount is due from him or adjust the access tax towards the recovery of any amount due on the date of adjustment, from the dealer as provided in Section 44 after giving due notice to the dealer. If the tax due on the final assessment is exactly equal to the tax already paid, the assessing authority shall inform the dealer that no further amount, is due from him towards it.