18. Assessment of tax, imposition of penalty or determination of interest under Section 9.
(1)When it appears to a Luxury Tax Officer to be necessary to make an assessment under Sub-section (1) or Sub-section (2) of Section 9 in respect of a stockist in relation to a period or a year comprising periods, he shall serve a notice in Form VII upon him -(a)calling upon him to produce his books of accounts and other documents, which such officer wishes to examine together with any objection which the stockist may wish to prefer and any evidence which he may wish to produce in support thereof, and(b)stating the return period or periods in respect of which the assessment is proposed to be made, and shall fix a date, ordinarily not less than 30 days after the date of issue of the notice, for production of such accounts and documents and for considering any objection which the stockist may prefer.(2)A stockist, who has been served with a notice under Sub-rule (1) may prefer any objection personally or through an agent, or may send it in writing.(3)After considering any objection made by the stockist and any evidence produced in support thereof, the Luxury Tax Officer shall assess under Subsection (1) or Sub-section (2), as the case may be, of Section 9, the amount of tax, if any, and penalty, if any, to be paid by the stockist, and shall briefly and clearly record the reasons on which he bases his order.(4)If any sum is payable by the stockist under Sub-rule (3), the Luxury Tax Officer shall serve a notice in Form VIII upon him specifying the date, not less than thirty days after the service of the notice, by which payment shall be made, and he shall also fix a date on which the stockist shall produce the receipted challan in proof of such payment, and if no sum is payable, he shall serve a notice in the said form intimating the result of assessment made.
