Section 16(3) in Tamil Nadu Tax on Consumption or Sale of Electricity Rules, 2003
(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.
