Section 16 in Tamil Nadu Tax on Consumption or Sale of Electricity Rules, 2003
16. Procedure for assessment of tax under section 9.
(1)Where it appears necessary to the Director to make an assessment under section 9 in respect of the tax payable by any licensee, he shall serve a notice in Form E-l upon him:(a)stating the return period or periods of a year in respect of which the assessment is proposed.(b)requiring him to produce the books of account and other documents which the authority wishes to examine together with any objection if any which the licensee may wish to prefer, any evidence which he may wish to produce in support thereof(2)After examining the books of accounts, considering the objection preferred and evidence produced in support thereof, the Director shall assess under section 9, the amount of tax payable by the assessee, and he shall briefly but clearly record the reasons on which his order is based.(3)If, after adjusting the amount of tax paid by the assessee for the period in question, any such tax is found to be due from a licensee or a person, assessed under section 9, the Director shall serve a notice in Form E-2 on the assessee specifying the date within which payment shall be made and he shall further specify the date on which and the authority to whom the evidence in support of such payment shall be produced and he shall also send a copy of the assessment order to the assessee along with the said notice.(4)For the purpose of procedure for payment of tax found due on assessment, the provisions of rule 4 to 7 shall apply mutatis mutandis.
