For tho; purpose of amclloJmellt ot alO,;eSSrlJa,ll undcr sub'•.ection (7) of socli"n '29. a nofice Shill. Iffl ;ss"",d Dy thE!
dl'lsignated officer. l.O lIle person. (:lp-8rl~s~tin9the grolil wll; for It1c propooe<l ~mendmu"t, t~ date, time and plnr.e, fixed. iur ~och·~mended asses.m"rrl.l\l~or hear1n~. ltle po=n CQJlcefn6d ..nd maldr'lg eoch enquiry, as the design~t<ld officer IH<Jy oonsidar nocessary, hP. milY prooeed to "I'llend too ~'S as hr. deems Iil ~~ bj~, t~. '" lIle followin9 condAbn~. flamc~ :--
(a) No an'lerxlmcnr, which hi" the effQct of ..,.,hanung the atnool'l\ (Jllax, "h~lI be made by t.~a deslgnalflrj officar, unl<l53 he~ '.liven nolice to too person <;(lncem~d of its ifltenlilJfl to do'~ and has slll)Wed him· a ''la,()nab~ O[1pQrt!Jnlly of bei~ heard.
tb} WherG su[ll amendlflerJ\ ~" the effcct of e'lhaoctflg tile amount ()f !he tal< Of pc"ally, ttle <k!l;i\JnatOC otIicer. sP'Ja1i ,;erve 00 111" person a T~)( Dt.>rnand Nolie" in fomn VAT· 56 ;). It'Qul'UtJ urlr1er slllJ~actiofl (11) of secMn 29 and thereupon; !he·proYil>io<ls.of 1t1~ Act ~nd tt>Pw rul9s sh/lll ap~, as if such 1l0liOlJ hi>rl bellf'l ..ervcd 10 tile first lost..noe. .
(c) Where any ;:"!1',mdment made LJnoer s\Jb-so<:oo., (7) of secOOn 2g. tws tllO eltect or reduciog Ihe tElx Of ~enalty, ltIe d""ignoted Qtficer "h..11 ord&~ refuncj of ltle amou'll. w'lich ma~r be due tu !he person Md 1he prooedlJtf> tor refulJ(] laid rowtl in rule 52 8hall awl)'.'
50, Mann ,n of impo~il;Qn of p'l:n ally for QHenGEls umlcr thlJ Acl "nd P'lymont of :illch ·p;:lnlllty.- (1) Whete i1 iiPPe<JlS to th...Comm jaHiQ~era. !he r1esi~n;:,tect ,,/ficer , 8" the C<JS" m",y 00, lhat it Is necessar» 10 proceed "QlIinst .. jlers<ln under sedano 52, 53. 54, 55, 56.5(, !i8. ~ L>r 60. as U,,, <;l!'5oe mOly bI', $l1c1l otfir.er sh"h ""rve upon. ucJ1 P£l(,s[)n .. llatiOQ, dinecling him to apP"'ar before I'>im i~ piI' "'" ()' lhr'Ou~h ::In 8utll~ri~cI agent lOnd,-' .
(a)' to pmcJuGt; before him the bunks of ~~ounls, r~ISlP.c~ or <10ce"'enTh; j", exarr,lnaLi"n :
I. h) to to~~lilin t~e beuk" of Qw"unt~ t>, <JG[~J"'l"flts prool)ced by "uc~ parnun or l!I,iUence th~t <:lOme ir"lu pEJ6SCSSion {'Ii any of the saia Cl1ri~r., ant!
(e} to sho,", CllUse on the dill" epeclfiW in ,uch illJlit;e, why pElnill1y Sll9cified as 1'1 t~e natics, lOt>oord tiot I)e imposed on hIll!.
CHIl. AU),lN G....L. (EXTRA), IvLW 2(,. 2Q()(,(JYST 5. Ins SAKAl Ml
(2) Th" perwn mill'. il he 50 .Ii,he!;, p>Bf..r .~n>' ohjflctinn in wr~ing w '"" m~ "dd uOO an)' e\lldetlCQ In sup~a, I of hi" (;ol1,ElrJtlor\ on IhA d9le of tv>;lri"9' {l) Alh,r 8xa,ninin!: 1"1" b:J(]~s Df accolH11s, dOSlJme"n> or lil\Ii(jenOl'!, rind'.lCl3d . by the f't'IOon end lAJl1,f<j8ri~ his "bjeMhn, ~hi!" Comm is~io"erClr!he de8ignat~ officer.
1'8 ll1e (;~5e rnllY tH., if Qatisfi9d with 1tle "'''1'I'mati(>n given or lJI1 the Wlsis of the evideoce.
fumi~ hed. mEl'j not impose penally. In C8se, nO 3.atisfacIDry explanatioo i>; fonhcomltlg.
the officer. shall impose penalty upon !h", person ulld.er the m!ffilant :ux:lion. for IhLl amount ~$ provided under the Act .:1M I)OM1 .:I nmlc.c upot1 stfc:l1 pel'Wll, dirocling him to make paym"nl of the a, "oul'll ih a.c[;[]r'dan"" Wiltl the pm'li!;i()ns of~ Acl "rid t~S49 rulfi5 ;iM to prOl.lllce It-.. ,rAft5V"! ChtlllHn in pmo' ut !';uch PRy~nt, by Ih" <"late.
specijied in !he ""irl 'l"til;:<;l. Tile officer snail, in e\ll?f)' lIOCh: c.ase, pass ~ self ~pellki"g order,. gi\lin~ lh"",in It'~5COl~ for th.l €Ic1iO'l l<lken.
51~ Il;I'lI\le of Th.... De-malld Notlce.- (1) If a"ly sum is pay.attlc by a per'lon Sac1ion 2Q.
under the Act (lr these rules. ttle des;gnaied officer" shall 3erve a notice In Fonm VN:,56 upon him specifying Ihe dale. oot r~ t1l:lrJ fifteen aays arid :101 mo~· lh2.n ttl.rty days from tile date of service of 1Il€l notioo. on or before wtJich. p.aj'mcm s;1-.:l~ Il<l made and ho .shall [llso fix. a dale on or bclorc: ·uhicll. the perron sl1[l1l fumlsn the IrcaSlll"jl challa:] III proof of such payment.
(2) . When tho Tr«as<Jry Cl.."llilrJ is produEM. th.. dli~ignarBd Qf'11(P' SAa:1 ("(1;<1:.9 the f1IlCGSS"'Y Qnlry In thl;l pl:l;,;"n!'l~ ~COLJnt (]f !hI:' p,,,,OI\..
CHAPTER-VII RE~UNOS