105. Variation of the amount of tax deferred consequent upon verification of return

Where appropriate assessing authority finds after verification under sub-section (7) of section 30 of a return furnished by a dealer that an amount of tax is payable in addition to what is shown in such return, such assessing authority shall add back the additional amount of tax to the amount of tax shown in such return and deferred under rule 102 and he shall thereupon ascertain whether the cumulative amount of tax deferred as it stands after such addition, exceeds the amount that the dealer is eligible for deferment under clause (b) of sub-rule (2) of that rule upto the period of such return.