15A Procedure for suo-moto re-opening of a deemed assessment case in order to proceed under sub-section (6B) of section 7

(1)Where an assessment in respect of any period of a registered employer is deemed to have been made under sub-section (6) of section 7 and where it appears necessary to the Commissioner or the Senior Joint Commissioner having jurisdiction in respect of the registered employer to proceed under sub-section (6B) of section 7, he may issue a notice calling upon him to show cause, if any, on a date fixed ordinarily fifteen days from the date of service of the notice, why the deemed assessment shall not be reopened and fresh assessment and other proceedings shall not be started in accordance with the provisions of the said sub-section (6B).

(2)After considering the cause, if any, shown by the registered employer in pursuance of the notice referred to in sub-rule (1), the Commissioner or the Senior Joint Commissioner, as the case may be, may, if he thinks fit, re-open an assessment by an order directing the prescribed authority having jurisdiction in respect of the registered employer to make a fresh assessment in respect of any period for which assessment is deemed to have been made under sub-section (6) of section 7, recording briefly but clearly his reasons for doing so and inform the registered employer accordingly. 

(3)On receipt of the order referred to in sub-rule (2), the prescribed authority shall proceed to make a fresh assessment in accordance with the provisions of sub- section (2) of section 7.