(4)If the assessing authority is not satisfied with the stock so declared and input tax rebate claimed on that stock, he shall, after affording an opportunity of being heard to the registered dealer by issue of a notice in Form 67, pass an order within [150] [Substituted by Notification No. F-A-3-4-2006- 1-V (55), dated 27-7-2006.] days from the date of commencement of the Act determining the rate wise value of eligible stock for input tax rebate as also the input tax rebate available on that stock.
