They, to the extent necessary for our present purpose read: "11(1).If the Commissioner is satisfied that the returns furnished by a dealer in respect of any period are correct and complete, he shall assess the dealer on them, (2) If the Commissioner is not so satisfied he shall serve the dealer with a notice appointing a place and day and directing him (i) to appear in person or by an agent entitled to appear in accordance with the provision of section 11B, (ii) to produce evidence or have it produced in support of the returns or (iii) to produce or cause to be produced any accounts, registers, cash memoranda or other document, as may be considered necessary by the Commissioner for the purpose, (3) After hearing the dealer or his agent and examining the evidence produced in compliance with the requirements of clause (ii) or clause (iii) of sub section(2) and such further evidence as the Commissioner may be require, the Commissioner shall assess him to tax.