(1) The statement under sub-section (1) of section 18 of the Act shall be in Form-3 hereto and shall be sent to the assessing authority so as to reach it within thirty days after the close of the month to which such statement relates. Such statement shall be accompanied by a receipt from a Government treasury, for the full amount of tax payable by him on the basis of total value of goods liable to tax during the month to which the statement relates.
(2) If the amount deposited by any dealer is less than the amount of tax payable by him, the assessing authority shall serve upon the dealer a notice in Form-5 hereto and the dealer shall pay the sum demanded in the said notice within the time and in the manner specified in the notice.
(3) After making the provisional assessment under sub-section (3) of section 18, the assessing authority shall examine whether any and if so, what amount is due from the dealer after deducting any tax already paid under sub-rule (1) or (2). If any amount is found to be due from the dealer towards the provisional assessment, the assessing authority shall serve upon the dealer a notice in Form-6 hereto and the dealer shall pay the sum demanded within the time and in the manner specified in the notice.
(4) If any registered dealer shows to the satisfaction of the assessing authority that the goods which he brings or causes to be brought into the local area are not liable to entry tax, and makes an application in this behalf, the assessing authority may direct that it shall not be necessary for the dealer to furnish the statements specified in sub-rule (1), and may grant the dealer a certificate in Form-7 hereto. If, during the period of validity of the above Certificate, the dealer becomes liable to pay tax under the Act when he brings or causes to bring such goods into the local area, the Certificate issued above, shall be deemed to have been cancelled.
(5) A Certificate issued under sub-rule (4) shall be valid till the expiry of the year of issue unless otherwise cancelled. On an application made in that behalf by the dealer, the assessing authority may, after such enquiry as he deems fit, renew the Certificate for a further period of one year at a time, provided that the application for renewal is made one month before the date of expiry of such certificate. The assessing authority may, for, reasons to be recorded in writing, accept the application beyond the specified period but - 4 - within a year for which the Certificate relates.