Section 31(2) in Chhattisgarh Value Added Tax Rules, 2006
(2)On the date fixed in the notice issued under sub-rule (1), the Assessing Authority or the authority competent to impose penalty, as the case may be, shall, after considering objections raised by the dealer and examining such evidence as may be produced by him and after taking such other evidence as may be available, impose a penalty or pass any other suitable order. An authenticated copy of the order shall be served on the dealer.
