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R.45 Notice of demand-
(1) Any amount of tax assessed by the assessing authority under section 25 or section 26 in excess of tax deposited by the dealer shall be deposited in the manner prescribed in rule 12 after service of notice of demand on the dealer.
(2) Notice of demand referred to in sub-section (3) of section 25, sub-section (5) of section 26 and sub-rule (1) shall be prepared in form XXVIII.
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