(2) Where an assessment in respect of any of part of a year of a registered dealer is deemed to have been made in accordance with the provisions of sub-section (1) of section 47 and where the dealer writes in accordance with the provisions of clause (a), or clause (b), as the case may be, of sub-section (4), of that section to a Deputy Commissioner having jurisdiction in respect of such dealer, he may issue a notice calling upon the dealer to produce on a date, not less than fifteen days from the date of service of the notice, specified in the notice such documents and evidence as may be deemed necessary to establish his contention that he has paid an amount of net tax, or interest, as the may be, in excess of what was payable by him in respect of any return period or periods relating to such year.

(3) After considering the cause, if any, shown by the registered dealer in pursuance of the notice referred to in sub-rule (1), or after considering the documents and evidence produced in pursuance of the notice referred to in sub-rule (2), as the case may be, the concerned Deputy Commissioner may reopen an assessment by passing an order in writing directing the appropriate assessing authority to make a fresh assessment under subsection

(1) of section 46 in respect of any year or part of a year for which the assessments have been deemed to have been made in accordance with the provisions of sub-section

(1) of section 47 and he shall record briefly but clearly his reasons for such reopening and inform the dealer accordingly.

(4) On receipt of the order referred to in sub-rule (3), the appropriate assessing authority shall proceed to make fresh assessment in accordance with the provisions of subsection

(1) of section 46 and the rules made thereunder and the said authority shall make such assessments within such time as is provided in sub-section (3) or sub-section (4), as the case may be, of section 47.