Scrutiny of returns: verification may trigger enforcement, including assessment or tax determination if discrepancies remain unaddressed. The proper officer may scrutinize a registered person's return and related particulars, notify discrepancies and seek explanation; if the explanation is acceptable no further action is taken. If no satisfactory explanation is furnished within the prescribed time or the registrant fails to correct accepted discrepancies, the proper officer may initiate appropriate action including assessment, recovery or proceed to determine tax and other dues under the relevant statutory provisions.