Reopening of assessment or re-assessment at the instance of dealer

Where a dealer assessed or re-assessed under sub-section (4),

1. (5) or (6) of section 44 or under section 46 makes an application in the prescribed form to the Commissioner, within 30 days from the date of service of the order of assessment or re-assessment, for cancellation of such order, on the ground—
   • (i) that he did not receive notice of the date of hearing from the Commissioner for assessment or re-assessment under the aforesaid sections, or
   • (ii) that he did not get reasonable opportunity to comply with the requirements of such notice or that he was prevented by sufficient cause from so complying, then the Commissioner shall, if satisfied about the existence of such grounds, cancel such order and proceed to make a fresh assessment or re-assessment in accordance with the provisions of this Act : Provided that, no application shall be entertained under this section unless,—
   • (i) the dealer furnishes return or returns for the period of assessment or re-assessment (if not already furnished), and
   • (ii) the dealer declares that no appeal under section 77 has been preferred against such order on the aforesaid grounds and also undertakes not to prefer an appeal against such order on such grounds : Provided further that, if the Commissioner rejects such application by reason of the fact that he is not satisfied about the existence of the aforesaid grounds and the dealer prefers appeal or revision application against such rejection, then notwithstanding anything contained in the first proviso, the grounds of such appeal or revision may include all or any of the grounds which could have been included in an appeal or revision application against such order of assessment or re-assessment.