kb-3036

29. Provisional assessment under section 32.-(1) The notice required to be served under sub-sections (2) and (4) of section 32 shall be in Form 301 and the date fixed for compliance with the notice shall not be earlier than fifteen days from the date of service thereof:
Provided that a date earlier than aforesaid may be fixed, if the dealer or his agent agrees thereto in writing.
(1) The order of provisional assessment to be made under section 32 shall be in Form 304.