18. Assessment of dealers on temporary visit or permanent resident leaving the State during the currency of the year

(a) If a dealer or his agent who is not permanent resident of the State and is on a temporary visit to any place in the State or any other dealer who is permanent resident of the State and is likely to leave the State during the currency of the year, the Assessing Authority shall require such dealer to furnish the return in form ST-12 for the period commencing from 1st day of the year to the date of discontinuance or closure of his business or his departure from the State, whichever is earlier, within a reasonable period.

(aa) The provisions of sub-sections (6), (8), (9), (10) and (11) of section 7 of the Act and rules 24-A and 24-B shall apply mutatis mutandis to provisional assessment under clauses (a) (ii) and (a) (iii) of sub- section (18) of section 7 of the Act. The assessment under clause (a) (i) of the said sub section 18 of section 7 shall be made by the Assessing Authority after making such enquiry as he may deem necessary;

Provided that where the Assessing Authority has made a provisional assessment under sub-section (18) of section 7 of the Act, it shall not be reason of such assessment be precluded for redetermination of turnover and making the assessment for the whole year.

(b) The return shall be accompanied by the receipted challan (Foil 3 of Form ST-16) in proof of payment of the amount of tax or any other sum payable on the basis of such return.

(c) The Assessing Authority may, if he considers necessary, issue notice in Form ST-17 and after examining the account books and other documents make assessment, determine the tax and any other sum payable and issue a notice of demand accordingly.