Notice of demand.

(1) As soon as assessment has been made the assessing authority shall serve to the dealer a notice of assessment and demand together with certified copy of order of assessment free of charge

(2) Any amount of tax assessed by the assessing authority under section 25 or section 26 or section 28 in excess of tax deposited by the dealer shall be deposited in the manner prescribed in rule 12 after service of notice of demand along with copy of the order of assessment on the dealer.

(3) Notice of demand referred to in sub-section (3) of section 25, sub-section (5) of section 26, sub section (6) of section 28 and sub-rule (1) shall be prepared in form XXVIII.