(2)If the Commissioner has reason to believe that the turnover of sales or the turnover of purchase of any dealer is likely to exceed or has exceeded the taxable limit as specified in sub-section (4) of section 10, he may, by notice, served in the prescribed manner, require such dealer to furnish return as if he were a registered dealer, but not tax shall be payable by him unless his gross turnover exceeds the taxable limit provided under the said sub-section.
