Scrutiny of returns: officer may examine filings, seek explanations and escalate to enforcement or tax determination if unresolved. The proper officer may scrutinize a registered person's return and related particulars, inform the person of any discrepancies and seek an explanation; if the explanation is acceptable no action is taken, but if the explanation is unsatisfactory, not furnished within the prescribed time or corrective measures are not taken, the officer may initiate enforcement actions or determine tax and other dues under the statutory assessment mechanisms.