21. Requisition of return from an unregistered dealer.
(1)The Assistant Commissioner, the Commercial Taxes Officer or the Assistant Commercial Taxes Officer having jurisdiction, may be a notice in form ST 12A, require any unregistered dealer to furnish within a period as may be specified in the notice, a return or returns in form ST 5 or ST 5A as the case may be, in respect of any period, specified in the notice; however, such notice shall not be with respect to any period prior to five years from the date of issue of such notice.(2)On the service of the notice under sub-rule (1), the dealer concerned shall five the return or returns as directed in the notice, and where he fails to do so, he shall be liable for action under the Act.
