Rule 12

(1) Where a dealer liable to get registered under section 22, has failed to do so, the Registering Authority of the area shall proceed to register such dealer under section 24 after conducting such survey, inspection or inquiry as specified in sub-rules (2), (3) and (4) and after giving the dealer a reasonable opportunity of being heard.

(2) The Registering Authority may inspect the offices, shops, business premises, godown, vessels, receptacles or vehicles belonging to the dealer and may also conduct inquiry as he may consider necessary for the purposes of determining the taxable turnover of the month or year.

(3) The Registering Authority may visit the business premises of the dealer including any place or receptacle or vehicle where the dealer has stored his goods and obtain stock inventory of the goods held in stock and on that basis arrive at the approximate stock value of the goods taking into consideration of the prevailing market rates or the purchase invoices if any produced.

(4) The Registering Authority may also record the daily sales particulars as per the books of accounts maintained and produced and if the books of accounts are not produced or if the particulars recorded in the books of accounts, in the opinion of the Registering Authority are not true and correct, he may proceed to estimate the same on the basis of any other material which he considers relevant.

(5) The Registering Authority may proceed to estimate the taxable turnover in a month or year for the purpose of registration either on the basis of daily sales particulars or on the basis of stock value whichever he considers more relevant.