12A. Notice under Section 7 :-
(1) The notice required under the first proviso to sub-section (2) of section 7 shall be in form IVA and the date fixed for compliance therewith shall not be earlier than fifteen days from the date of service thereof ;
(2) The Commissioner shall before proceeding to assess the employer to tax under sub0section (5) or (6) of section 7 call upon him by notice in Form IVA to show cause as to why he should not be assessed. The date of compliance with the notice shall not be earlier than fifteen days from the date of services thereof