Assessment of dealers likely to transfer assets to avoid tax

(1) Notwithstanding anything contained in this Act if it appears to the Commissioner during any current return period that any dealer is likely to change, sell, transfer, dispose of or otherwise part with any of his assets with a view to avoid payment of any liability under the provisions of this Act the purchases of taxable goods of such dealer for the period from the expiry of the previous return period to the date when the Commissioner commences proceedings under this section shall be chargeable to tax in that period. (2) For the purpose of making an assessment under subsection (1), the Commissioner may serve a notice upon such dealer requiring him to furnish, within such period as may be specified in the notice, a return in the manner and form in which a return under section 7 is furnished.