Assessment orders required where a statutory notice is issued, even if the resulting demand is nil. Extension of time for default assessments is granted until 28.02.2013. Where statutory forms are complete and no apparent discrepancies exist, information under Section 59 need not be sought and reconciliation alone is sufficient. However, if a notice under Section 59 is issued, the Assessing Authority must pass an assessment order under Sections 32 and/or 33 of the DVAT Act, 2004, even if the outcome is a nil demand.