Provided that the assessing authority may, on the application of the dealer and for sufficient cause, permit the payment of the tax in such instalments and within such period as he may fix.

Assessment of tax

1. (1) If the assessing authority is satisfied without requiring the presence of a dealer or the production by him of any evidence that the return furnished by him is correct and complete, he shall assess the amount of tax due from the dealer on the basis of such return.
2. (2) If the assessing authority is not satisfied, without requiring the presence of the dealer or production of evidence that the return furnished by him is correct and complete, he shall serve on such dealer a notice requiring him on a date and at a place specified therein either to attend in person or to produce or cause to be produced any evidence on which such dealer may rely in support of such return.
3. (3) On the date specified in the notice or as soon thereafter as may be, the assessing authority shall, after taking such evidence as the dealer may produce, and such other evidence as the assessing authority may require on specified points, assess the amount of tax due from the dealer.
4. (4) If a dealer, who furnished the return, fails to comply with the terms of notice issued under sub-section (2), the assessing authority shall proceed to assess to the best of his judgment the amount of the tax due from the dealer.
5. (5) If a dealer does not furnish the return required by section 4, the assessing authority may, after giving the dealer a reasonable opportunity of being heard, proceed to assess to the best of his judgment the amount of tax, if any, due from the dealer.
6. (6) Any assessment made under this section shall be without prejudice to any prosecution instituted for an offence under this Act.