Notice before passing any order likely to affect a dealer adversely during pendency of appeal, revision or review.

149. (1) If the appellate or revisional authority or an authority competent to review an order under rule 148 receives any information during the pendency of disposal of appeal, revision, or review for which such authority has reasons to believe that some amount of turnover of sales or purchases has escaped assessment of tax in respect of the period to which such appeal, revision or review relates and if such authority likes to take into consideration such information in passing his appellate, revisional or review order, as the case may be, such authority before passing any such order shall serve upon the appellant or the applicant for revision or review a notice in Form No. 69 directing him to prefer objection or make representation, if any, on the date and time specified therein.