39.
Service of notice for payment of tax. section 22.
(1)
If any sum is payable by a dealer as result of assessment under rule 28, the
assessing authority shall supply an authenticated copy of the assessment order
or of the order imposing penalty or both to him and shall serve simultaneously a
notice in Form VAT-N4 upon him specifying the date, thirty days after the
service of the notice, on or before which payment shall be made and he shall
also fix a date on or before which the dealer shall furnish the treasury receipt
in proof of payment.
(2) When the treasury receipt is produced, necessary entries shall be made in the register in Form VAT-G8 and the appropriate assessing authority shall cause the receipt to be placed in the personal file of the dealer.