Ex parte assessment order under section 46 or sub-section (1) of section 48.
58.
In the event of default by a dealer to comply with the requirement of the notice referred to in sub-rule (1) or sub-rule (3) of rule 56 or sub-rule (1) of rule 75, as the case may be, the appropriate assessing authority may, to the best of his judgment make an exparte assessment of tax payable by such dealer in respect of a year comprising period or periods or part thereof, or in respect of any return period or periods as the case may be, and pass an order of assessment, in writing, after recording reasons therein..