(1) The officer Incharge of the record shall ensure that the full information contained in returns is entered in register in form VR-IV.

(2) The authority specified in sub rule (1) shall, before the expiry of the due date within the meaning of sub-section (3) of Section 24 of the Act, or the extended date within the said meaning, scrutinize them in accordance with the provisions of sub section (1) of section 25:

Provided that the return under sub-section (3) of Section 24 shall be scrutinized before the end of the year following the year to which such return relates.

(3)(a) The notice under sub section (2) of Section 25 shall be in form N-III and shall be accompanied by reasons necessitating action under sub-section (2) of section 25.

(b) The reasons, as aforesaid, shall be annexed to the notice in form N-III and shall be signed by the authority specified in sub-rule (1).

(c) The notice in Form N-III shall be generated either through the Computerized Management Information System (MIS) of the Commercial Taxes Department or through the manual process for issuance of notices.

(4) If any amount is found payable by the dealer pursuant to an order under sub-section (3) of section 25 the authority specified in sub-rule (1) shall require the dealer to pay the said amount by a date which shall, ordinarily, not be less than thirty days from the date of service of the notice requiring such payment:

Provided that the authority may, in respect of any particular dealer, and, for reasons to be recorded in writing, extend the date of such payment, or allow such dealer to pay the tax due by installments in the manner specified under sub-rule (3) of Rule 27.

Provided further that where the authority specified under sub-rule (1) considers it expedient in the interest of State revenue, it may, for reasons to be recorded in writing, require any dealer to make such payment forthwith.