(1)If the Appropriate Assessing Authority has reason to believe that any turnover of receipts chargeable to tax under the Act, has, in respect of any year, escaped assessment, or has been under assessed, or assessed at a lower rate or that deduction has been wrongly made in an order of assessment made under section 14, the Appropriate Assessing Authority shall cause to serve upon the concerned [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] within the time specified in sub-section (1) of section 16, a notice in Form [LUX] [Inserted by the (Amendment) Rules, 2007.]13 and after giving him reasonable opportunity of being heard and making such inquiries as it considers necessary, may proceed to assess or reassess the amount of tax due from such [hotelier or proprietor, as the case may be.] [Substituted by the (Sixth Amendment) Rules, 2010.](2)The order of assessment or reassessment referred to in sub-rule (1) shall be made in writing in Form [LUX] [Inserted by the (Amendment) Rules, 2007.] 12.(3)Along with the order of assessment of reassessment referred to in sub-rule (2), a notice in Form [LUX] [Inserted by the (Amendment) Rules, 2007.] 14 as referred to in rule 21 for demand of tax levied and penalty imposed if any, arising out of the said order, shall be served upon the [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.].
