(1) Save the cases selected for scrutiny under sub-rule(1) of rule 66, all the cases shall be deemed to have been assessed to tax under sub-rule(1) of rule 64 and in respect of such cases, deemed assessment order after due verification shall be generated through the IT system and sent by e-mail by the Assessing Authority by the 20th of March of the following financial year and the same shall be deemed to be a copy of the assessment order. List of all such dealers shall be published on the official website of the Department by 30th March of the following financial year:.....

(2) Deemed assessment order shall be as under:-

Deemed Assessment Order

As per annual return bearing acknowledgement No..........dated........for the assessment year ................your case stands assessed under section 21(1) of the Himachal Pradesh Value Added Tax Act, 2005. However, if your case is selected for scrutiny/ assessment at any later stage, you will be informed accordingly.

Provided that in respect of cases covered under the proviso to sub-rule (1) of rule 64, the appropriate Assessing Authority shall, after the required documents have been furnished to him and/ or arithmetical mistake, if any, has been corrected and tax due, if any, as a result thereof has been paid, pass an order recording his satisfaction about the completeness of the relevant returns in material particular and supply a copy of such order to the dealer concerned, and thereupon the provisions of rule 64 shall apply accordingly.