Section 6 in Kerala Plantations (Additional Tax) Act, 1960
6. Provisional assessment.
(1)The assessing authority may, at any time after the receipt of a return under sub-section (1) or sub-section (2) or sub-section (3) of section 4, proceed to make in a summary manner a provisional assessment of the plantation tax payable by the assessee on the basis of the return and the documents, if any, accompanying it.(2)For the avoidance of doubt it is hereby declared that the provisions of sections 13 and 14 apply in relation to any plantation tax payable in pursuance of a provisional assessment made under sub-section (1) as if it were a regular assessment made under section 5.(3)After a regular assessment has been made under section 5, any amount paid towards a provisional assessment made under sub-section (1) shall be deemed to have been paid towards the regular assessment; and where the amount paid towards the provisional assessment exceeds the amount payable under the regular assessment, the excess shall be refunded to the assessee.
