32 : Notice under sub-section (6) of section 17, sub-section (8) of section 24, sub-section (2) of section 40 and rule 85
(1) The Notice required to be issued under sub-section (6) of section 17, sub-section (8) of section 24, sub-section
of section 40 and rule 85 shall be in Form 21 and the date fixed for compliance therewith shall not ordinarily be less than 30 days from the date of service thereof.
(2) On the date fixed in the notice issued under sub-rule (1), the assessing authority or the authority competent to impose penalty, as the case may be, shall, after considering objections raised by the dealer and examining such evidence as may be produced by him and after taking such other evidence as may be available, impose a penalty or pass any other suitable order. An authenticated copy of the order shall be served on the dealer.