Rule 154
Where the tax as determined by the initial authority assessing such tax appears to the Appellate Authority under section 62 or Revisional Authority under section 64 to be less than the correct amount of the tax payable by the dealer, the Appellate or Revisional Authority shall, before passing orders, determine the correct amount of tax payable by the dealer, after issuing a notice to the dealer in Form VAT 480 and after making such enquiry as such Appellate or Revisional Authority considers necessary.