11. (1) When proceeding under section 7, the 1[Assessing Authority] shall serve on the occupier a notice in Form VII requiring him on a date not less than 10 days from 2[the date of service of the notice and] at a place specified therein either to attend in person or by an agent authorised in writing and to produce or cause to be produced the account in Form IV and such other documents as may be specified in the notice and any other evidence on which such occupier may rely in support of such returns, if any, as he may have furnished and to furnish such information relating to the working of 3[the factory or the unit] as may be specified in the notice. On the day specified in the notice, or as soon as afterwards as may be, the 1[Assessing Authority] shall, after examining the accounts and documents produced and the information furnished and examining such evidence as the occupier may produce and such other evidence as the 4[Assessing Authority] may require on specified points, assess the amount of tax due from the occupier.
(2) If an occupier fails to comply with the terms of a notice 5[served under sub-rule (1)], the 4[Assessing Authority] shall assess to the best of his judgment the amount of the tax due from such occupier.
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1. Substituted for the words “Purchase Tax Officer (Sugarcane)” by G.N. of 19.1.1996 w.e.f.1.10.1995.
2. Substituted by G.N. of 8.10.1966.
3. Substituted by G.N. of 25.11.1974.
4. These words were substituted for the words “Purchase Tax Officer (Sugarcane)” by G.N. of 4.7.2012.
5. Substituted by G.N. of 8.10.1966.