(1)While assessing a non-resident dealer doing business temporarily by way of a fair or mela under the provisions of section 30 the authority specified in rule 62 shall take into account -(i)The value of goods kept in stock, or(ii)The estimate of daily sales effected by such dealer, or(iii)The place of such business, or(iv)The number of people visiting such fair or mela, or(v)The cash in hand at any point in time during such fair or mela, or(vi)Any combination of the above, or(vii)Any other information that, in the opinion of the specified authority, is relevant in arriving at an estimate of the tax payable by such dealer.Provided that, no such assessment shall be made unless the dealer has been given an opportunity of being heard.(2)The specified authority shall, for the purpose of this rule, assess any dealer doing business in such fair or mela every week in respect of his transactions for the week.
