(1)As soon as an assessment is completed or an order of penalty is passes, under the Act, or the rules, the assessing authority shall, serve a demand notice on the dealer or the person in form ST 7 alongwith a certified copy of the assessment order or the penalty order requiring him to pay the tax and interest so assessed or penalty so imposed within thirty days. However, where the assessing authority is of the opinion that for the purpose of protecting the interests of State revenue, it is necessary so to do, may serve a demand notice on the dealer or the person requiring him to pay the tax and interest so assessed or penalty so imposed on or before the day specified in the demand notice.(2)Where interest is levied as per provisions of the Act, only a demand notice in form ST 7 shall be issued in accordance with sub rule (1).(3)Where a dealer is assessed under any scheme approved under section 7 of the Act by the State Government, the assessment order cum notice of demand shall be in such form as may be prescribed by the Commissioner and the demand, if any, shall be payable within a period of thirty days from the date of service o the assessment order cum notice of demand.
