Section 17(1) in Assam General Sales Tax Act, 1993
(1)The amount of tax payable by a dealer under this Act shall ordinarily be assessed separately for each year:Provided that the Assessing Officer, if he considers it necessary so to do, subject to rules, it any, made in this behalf make an assessment of the tax due from any dealer for a part of the year or a provisional or advance assessment on the basis of the estimated turnover before the expiry of any year.
