(1)On receipt of reference under Rule 23 the Collector shall start a miscellaneous case record and serve on the person or persons concerned a notice in Form No. 1, appended to these rules requiring him on a date and any evidence on which such person or persons may reply in his support.(2)On the day specified in the notice the Collector, after taking such evidence as the person or persons may produce and making such inquiry as he may deem proper, shall determine the [Market value of the property] [Substituted vide R.D. Notification No. 15244/11.2.1988.] and assess the amount of deficit duty recoverable from the person concerned.(3)If the persons fails or fail to attend in response to the notice served under Sub-rule (1), the Collector shall assess the deficient amount to duty If any, to the best of his judgement.
