Section 21(1) in Tripura Value Added Tax Rules, 2005
(1)Where it appears necessary to the Superintendent of Taxes to make an assessment under section 31 in respect of a dealer for a year or part of a year, comprising period or periods, such Superintendent of Taxes shall serve a notice under sub-section (1) of section 31 upon a dealer directing him to appear before him in person or through his authorized agent on the date and at the time specified in such notice in compliance of the requirement of subrule (5) and sub-rule (6) for the purpose of assessment of tax in respect of the aforesaid period or periods and imposition of penalty under sub-section (3) of section 25.
