25. Assessment on Audit Objections

(1) If any irregularity relating either to fact or law committed in the course of any proceedings is pointed out by the Comptroller and Auditor General, the authority specified in rule 62 shall, upon being satisfied about the lawfulness of such objection and after giving the dealer an opportunity of being heard, proceed to reassess the tax due from the dealer.

(2) If the specified authority is not satisfied about the lawfulness of the objection, he shall communicate his views to the Commissioner with a copy of the original order and the audit objection, a copy of which shall also be forwarded to the Comptroller and Auditor-General.

(3) The Commissioner or any other officer especially empowered by him in this behalf, after the receipt of the communication mentioned in sub-rule (2) and after applying his mind to the questions involved shall pass appropriate order in this regard:

Provided that no such order shall be passed without serving upon the dealer concerned a notice requiring him to file, within one month of the date of the service of notice, a reply to the objection raised by the Comptroller and Auditor General.