(1)The Commissioner may, in public interest and with the approval of the State Government, introduce a general scheme of assessments for such class of dealers and with such terms and conditions as may be specified therein, in pursuance of which assessment orders could be passed by the assessing authorities on the basis of return without calling for the accounts, registers and documents of the dealers in their office; and all such schemes of payment of self-assessed tax introduced in the past, duly approved by the State Government, shall be deemed always to have been validly introduced under this section.
