Scrutiny of returns: officer may seek explanations for discrepancies and initiate enforcement or tax assessment measures. The proper officer may scrutinize a registered person's return and related particulars, inform the person of discrepancies, and seek explanations; accepted explanations end further action. If no satisfactory explanation is furnished within the prescribed period or accepted discrepancies are not corrected in the return, the officer may initiate appropriate compliance or enforcement measures, including proceeding to assess and determine tax and other dues under the Act.