Reopening of ex-parte assessment

Reopening of ex-parte assessment.-

1. (1) Where an assessment has been made ex-parte under section 21 or section 22 or section 23, the Assessing Authority may, on the application of the dealer made within sixty days of the date of service of the notice of demand in consequence of such assessment, cancel the assessment order subject to sub-section
2. (2) of this section and proceed to make a fresh assessment in accordance with the provisions of law.
3. (2) Before proceeding under sub-section (1), the Assessing Authority should be satisfied that the applicant dealer did not receive notice or summons issued to him under section 21 or section 22 or section 23 or that he was prevented by sufficient cause from complying with any notice or summon issued to him for assessment.
4. (3) The Assessing Authority shall make fresh assessment within sixty days from the date of cancellation of the assessment order as mentioned in sub-section (1).