(1) Where an assessment has been made ex–parte under sections 22 or [clause (b) of sub–section (2) of section 24, clause (c) of sub-section (3) of section 24, sub-section (4) of section 24] or section 25 or section 26 or section 27, the Deputy Commissioner (Administration) may, on the application of the dealer made within thirty days of the date of service of the notice of demand in consequence of such assessment along with such fee as may be prescribed, by an order direct the assessing authority or the officer authorized by the Commissioner as the case may be, to cancel the assessment and proceed to make a fresh assessment in accordance with the provisions of law.
(2) Before issuing direction under sub–section (1), the Deputy Commissioner (Administration) should be satisfied that the applicant dealer did not receive notice or summons issued to him under sections 22 or clause (b) of sub–section (2) of section 24, clause (c) of sub-section (3) of section 24, sub-section (4) of section 24 or section 25 or section 26 or section 27 or that he was prevented by sufficient cause from complying with any notice or summons issued to him for assessment.
(3) Where the order for cancellation of the assessment under sub–section (1) has been passed, the assessing authority or the officer authorized by the Commissioner as the case may be, shall make fresh assessment within sixty days from the communication of the order passed by the Deputy Commissioner (Administration) under sub–section (1).