Assessment of tax, interest or imposition of penalty (Section 32, 33 & 42)

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..... f tax under section 32, he shall record the order in Form DVAT-24 and such notice of assessment shall be served on the dealer in the manner prescribed in rule 62. (2) Where the Commissioner makes an assessment of penalty under section 33, he shall record the order in Form DVAT-24A and such notice of assessment of penalty shall be served on the dealer in the manner prescribed in rule 62. .....

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..... Explanation . - For the purpose of this rule, "the date of the recovery certificate" shall mean the date on which the said certificate is signed and dated by the appropriate authority irrespective of the date on which it is issued to the Collector or the certificate-debtor. ] --------------------------- Notes:- 1. Inserted vide Notification No. F. 3(59)/Fin (T E)/2005-06/ .....

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