Registration rejection procedure: require timely DVAT-05, stated reasons, opportunity to respond, and reasoned default assessments. Officers must submit comments and files timely, issue a clear DVAT-05 listing all deficiencies and allow time to cure, record dispatch or receipt, and when framing default assessments under the statutory default assessment provision provide an opportunity to explain, specify reasons for acceptance or rejection of the dealer's version, and state the basis for assuming turnover in reasoned orders. Officers must complete DVAT-10 scrutiny proformas when required, verify whether returns were filed before issuing default assessments, reference relevant statutory provisions for penalties, issue separate assessment and penalty orders, and include name, designation, ward/unit and departmental stamp on each order.