32. Re-assessment under section 35

(1) The notice required to be given under sub-section (1) of section 35 shall be in Form 303 and the date fixed for compliance with the notice shall not be earlier than fifteen days from the date of service thereof:

 Provided that the date earlier than aforesaid may be fixed, if the dealer or his agent agrees thereto in writing.

(2) The order of re-assessment under section 35 shall be in Form 304.