Provisional assessment permits summary tax determination on a return basis, treated as payment toward the regular assessment with no appeal. The provision empowered the assessing officer to make a provisional assessment of wealth-tax in a summary manner based on the return and accompanying accounts; payments under such provisional assessment were treated as payments towards the regular assessment with any excess refundable, the provisional assessment did not prejudice the merits of issues in the regular assessment, there was no right of appeal, and specified procedural provisions applied as if it were a regular assessment.