11. Form of notices

For affording opportunity of being heard under rule 10 or for initiating any action under any provisions of the act or rules, or for the production of a document or for furnishing any information or for the appearance of any person, notice shall be issued in Form ETLA-4.

11A Notice for payment of demand

As soon as an assessment is completed or any other order is passed, creating any demand under the act or rules, the assessing authority shall serve a demand notice on the dealer or the person in Form ETLA-6 along with certified copy of such order, requiring him to pay the demand within thirty days of such service. However, where the assessing authority is of the opinion that for the purpose of protecting the interest of sate revenue it is necessary to do so, he may after recording reasons in writing, reduce the period of thirty days, as he may deem proper in the facts and circumstances of the case.

11B Refund

Where the assessing authority after having verified the facts of deposit of such amount, is satisfied that the payment made by a dealer or a person is in excess of any tax, penalty, interest or other sum due, as a result of an assessment made or in pursuance of order passed by any competent authority or court, such assessing authority, either suo moto or on an application made in this behalf, as the case may be, shall pass an order of refund within fifteen days of such assessment or receipt of such order or receipt of completed application in Form ETLA- 23:

Provided that the excess tax refundable to the dealer may be adjusted towards any other amount payable by him under the act and for this purpose a refund adjustment order in Form ETLA-24 shall be issued.