33. Form of order of assessment and/or penalty

(1) The order of assessment, re-assessment and/or penalty shall be in form 22.

(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 shall be incorporated in the order of assessment relating to that period unless it is instituted separately.

(3) An authenticated copy of the order of assessment, re-assessment or penalty shall be served on the dealer.