(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.(2)Where a return has been furnished under section 16, the Assessing Officer may, in the case of such classes of registered dealers as may be prescribed and subject to such conditions as may be prescribed, make an assessment of the tax payable by the dealer on the basis of the return furnished by him and the documents accompanying such return, without requiring the presence of the dealer or the production by him of any evidence in support of the return.(3)The Assessing Officer may -(a)In a case where an assessment has been made under sub-section (2), subject to such conditions as may be prescribed, and(b)In a case not falling under sub-section (2) where a return has been furnished, serve on the dealer a notice in the prescribed form requiring him on the date and at the place specified therein, to appear before him and to produce or cause to the produced any evidence on which he may rely in support of his return, or produce or cause to be produced such accounts or documents as the Assessing Officer may specify in such notice.(4)On the day specified in the notice issued under sub-section (3) or as soon after-wards as may be, after considering such evidence as the assessee may produce and such other evidence on specified points as the Assessing Officer may, in the course of the hearing require and after taking into account all relevant material which he has gathered, make an assessment or, in a case where an assessment has been made under sub-section (2) a fresh assessment of the tax payable by the dealer.(5)If a dealer falls to furnish a return as required under section 16 or having furnished the return, falls to comply with all the terms of the notice issued under sub-section (3), the Assessing Officer may, to the best of his judgement assess the dealer and determine the tax payable by him on the basis of such assessment:Provided that before making assessment the Assessing Officer may allow the dealer such further time as he thinks fit to furnish the return or to comply with the terms of the notice issued under sub-section (3).(6)If upon information which has come into his possess on the Assessing Officer is satisfied that any dealer who is liable to pay taxes under this Act for any period has failed to get himself registered in the manner provided in Chapter IV or otherwise has remained unregistered, he may, serve a notice on the dealer and after giving the dealer a reasonable opportunity of being heard, proceed to assess to the best of his judgement the amount of tax due from such dealer for such period.(7)A notice issued under sub-section (6) may contain all or any of the requirements which may be included in a notice under sub-section (3) of section 16 and the provisions of the Act shall so far as may be applied accordingly as if the notice were a notice issued under that sub-section.
