(1) If a registered dealer furnishes the return in respect of any tax period, it shall be accepted as self-assessed subject to adjustment of any arithmetical mistake apparent on the face of the said return. The Assessing Authority shall not be required to give intimation to the dealer:

Provided that the Commissioner may, by order, specify the method for selection of assessees for the purpose of detailed assessment upto 20% of the total number of such assessments/assessees or upto such other percentage as may be notified by the Government.

(2) Whenever the Commissioner makes an assessment of tax of a registered dealer under any of the clauses (a) or (b) or (c) of sub-section (2) of section 29 of the Act, he shall cause to serve a notice in Form VAT-VIII upon such dealer.

(3) After giving the dealer a reasonable opportunity of being heard, the Commissioner shall pass order of assessment which shall be recorded in writing in the Form VAT-X and where the Commissioner determines the turnover of a dealer at a figure different from that shown in the returns of sales submitted by the dealer, under the provisions of the Act and these rules, the order shall state briefly the reasons therefore, but failure to state reasons shall not affect the validity of the assessment order.

The order imposing penalty and/or the interest in respect of any period may be incorporated in the order of assessment relating to that period or a separate order may be issued for levy of such penalty and/or interest.

(4) The Appropriate Assessing Authority, when he thinks necessary to make assessment of tax of a dealer who has been found liable to pay tax in respect of any period but has failed to apply for registration as required under section 18 of the Act, then, he shall do so, by observing the procedure laid down in sub-rule (2) above.

(5) If the assessment made under this rule results in tax payable in excess of amount declared and paid alongwith the returns, then the Appropriate Assessing Authority shall serve upon the dealer a notice in the Form VAT-XI directing the dealer to pay the excess amount demanded within the specified time which may not exceed sixty days from the date of service of such notice.

(6) When the copy of the e-challan acknowledging receipt of tax is furnished by the dealer or person from whom any amount is demanded under these rules, the Appropriate Assessing Authority shall cause to make necessary entries in the office record wherever necessary and shall place such copy of the e-challan in the respective case record of the dealer or other office record.

(7) If the assessment made under this rule results in excess input tax credit refundable to the dealer then such refund shall be granted in accordance with the procedure laid down in Rule 30.

(8) The Appropriate Assessing Authority may assess a registered dealer in respect of a part of the year for any other good and sufficient reason and shall record in writing the circumstances which necessitate the assessment, either before or at the time of proceeding to such assessment.

(9) If any dealer applies for cancellation of his registration certificate on the grounds of closure of business or change in the ownership or status of the business or any other specific reason, the Appropriate Assessing Authority shall assess the said dealer before cancellation of his registration certificate.