Cancellation of assessment

Where a dealer, in the case of an assessment completed under sub-section (4) of section 11, satisfies the Commissioner, within one month from the date of issue of a notice of demand as hereafter provided, that he was prevented by sufficient cause from making the return required by section 10 or that he did not receive the notice issued under sub-section (2) of section 11 or that he had not a reasonable opportunity to comply, or was prevented by sufficient cause from complying with the terms of the notice, the Commissioner shall cancel the assessment and make a fresh assessment in accordance with the provisions of section 11.