32. Form of order of assessment and/or penalty -

(1) The order of assessment or re-assessment shall be in form 30.

(2) An order imposing a penalty under any of the provisions of the Act, or of the rules made thereunder in respect of any period may be incorporated in the order of assessment relating to that period unless it is passed separately.

(3) An authenticated copy of the order mentioned in sub-rules (1) and (2) shall be served on the dealer.