Manner of payment of interest upon rectification.

68. Where, upon rectification of the amount of interest under sub-section (1) of section 51, it appears to the appropriate assessing authority that an amount of such interest in addition to that he has already paid, if any, is due from him such assessing authority shall serve upon such dealer a notice in Form No. 24 or Form No. 27, as the case may be, directing him to pay such amount of interest into the appropriate Government Treasury by the date specified in such notice:

(2) The appropriate assessing authority shall fix a date not less than thirty days from the date of issue of such notice for payment of interest referred to in sub-rule (1).

(3) A copy of the receipted challan as proof of payment of such interest shall be furnished by the dealer to the appropriate assessing authority by the date specified in such notice.