Amendment status not verified — confirm the current text below against the official source.
(1) The Assessing Officer shall afford to the consumer an opportunity of being heard, if the consumer files an objection against the provisional assessment order issued under Section 126 of the Act. (2) The Assessing Officer shall admit the objection against the provisional assessment if it is filed by the consumer within seven days of the receipt of the provisional assessment order or notice: Provided that the Assessing Officer may, for good and sufficient reasons, grant at his discretion enlargement of time for submission of objection against the provisional assessment. (3) The Assessing Officer may allow the consumer to represent his case before the Assessing Officer either in person or through his authorised representative. (4) The Assessing Officer shall provide reasonable opportunity to the consumer or his authorised representative for being heard and such reasonable opportunity shall invariably consist of the right of the consumer to:-- (i) know the charges under which he is proceeded against; (ii) submit oral evidence and written statement of defence against the charges; (iii) produce documentary and other evidence; (iv) produce witness in defence; (v) peruse and take copy of the documents relied upon by the Assessing Officer while issuing the provisional assessment order. (5) The hearing shall be scheduled and completed in such manner to complete the procedure for issuing the final order within the statutory period of thirty days from the date of issue of provisional assessment order. (6) The oral statement of the consumer or his authorised representative or witness during the hearing shall be duly recorded. (7) All the documentary evidence submitted by the consumer shall form part of the record of hearing. (8) At the end of hearing, the consumer shall be allowed to read the complete recorded statement or else the Assessing Officer shall read out the complete recorded statements to the consumer and the consumer on being convinced of the correctness of the statement as recorded, shall affix his signature on every page of the recorded statement. (9) In case the consumer desires to have a copy of the recorded statement, the same shall be provided.