(1) Where in the proceedings for assessment/reassessment of any dealer for any period, an order is passed ex parte, the dealer may, within thirty days from the date of service or knowledge of such order, apply to the assessing authority to set aside the order and reopen the case and if the assessing authority is satisfied that the applicant was prevented by sufficient cause from appearing on the date fixed, he may, with a prior permission of higher authority as may be prescribed, set aside the order and reopen the case for hearing :

Provided that -

(i) no application for setting aside an ex parte assessment order shall be entertained unless it is accompanied by satisfactory proof of payment of the amount of tax admitted by the dealer;

(ii) such an application shall be entertained only once in the course of such proceeding:

(iii) the decision regarding setting aside an exparte order shall be taken within 60 days from the date of filing of such application.

(2) Where an order of ex parte assessment of a dealer is set aside and case reopened under this section for making a fresh assessment, such fresh assessment shall be made within a period of six calendar months from the date of setting aside the ex parte order of assessment or within the period laid down in clause (1) of sub-section (7) of Section 20, whichever is later.