24. Notice for payment of demand

As soon as an assessment is completed or any other order is passed, creating any demand under the Act or the rules, the assessing authority or any other officer authorized by the Commissioner or any official authorized under sub-section (6) of section 28, shall serve a demand notice on the dealer or the person in Form VAT-17 along with a certified copy of such order, requiring him to pay the demand within thirty days of such service. However, where the assessing authority or any other officer authorized by the Commissioner or any official authorized under subsection (6) of section 28 is of the opinion that for the purpose of protecting the interest of State revenue it is necessary so to do, he may after recording reasons in writing, reduce the period of thirty days, as he may deem proper in the facts and circumstances of the case.