(1) Where any person collects any sum by way of tax under circumstances as specified under clause (a) or (b) of sub-section (1) of section 52, the assessing authority shall serve a notice in Form VAT-615 upon such person.

(2) If there is no response to the notice issued under sub-rule (1) within the date as specified in that notice or the explanation is not found satisfactory the assessing authority shall impose penalty as provided under sub-section (1) of section 52.

(3) When the amount of tax collected under section 35 is forfeited, the assessing authority shall publish a notice in the Commercial Tax Gazette in the following format.

NOTICE

[See rule 62(3)]

The buyers as mentioned under column 2 of the above notice are hereby requested to produce evidence in support of the purchases made by them as per details mentioned against their names and claim refund of the tax so collected on the sales within sixty days from the date of publication of this notice.