34. Assessment deemed to be made in certain cases.
- Where returns have been furnished by a dealer or for any period and no assessment has been made under any of the provisions of this act, within the specified time limit or where in a case provisional assessment has been made but no assessment has been made under Section 29, the assessment of such period under Section 29 shall be deemed to have been completed on the basis of the return s filed or in accordance with the provisional assessment made, as the case may be, and all the provisions of this Act shall, so far as may be, apply accordingly.
