(11)If no statements are furnished by the licensee in respect of any month by the prescribed date or if the Assistant Commissioner is not satisfied about the correctness of the statements, furnished and it appears necessary for him to make assessment, the Assistant Commissioner shall serve a notice calling upon the licensee to produce his stock and sale registers along with other relevant records and documents and proof of payment of import fee, which he wishes to examine. In the notice, he shall state the period in respect of which such assessment is proposed and shall fix a date giving reasonable time to the licensee for producing such documents and accounts etc., and for considering any objections, which the licensee may raise.
