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21. Form of Notice for Assessment
(1) The notice for assessment for the purposes of sub-section (2), (3) and (4) of section 23 shall be in Form 301. The notice for the purposes of sub-section (5) of section 23 shall be in Form 302. The notice of assessment for the purpose of sub-section (6) of section 23 shall be in Form 315. The date fixed for compliance for all of such notices shall not be earlier than fifteen days from the date of service thereof.
(2) For the purpose of sub-section (5) of section 23, the authority shall be Sales Tax Officer, Assistant Commissioner, Deputy Commissioner or, as the case may be, Senior Deputy Commissioner.
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