Corrected turnover disclosed before final assessment must govern, not earlier erroneous provisional returns, under the statutory assessment scheme.

A corrected turnover return disclosed to the assessing officer before final assessment under section 12(2) had to be considered, and earlier erroneous provisional monthly returns could not be treated as the sole basis of assessment. The statutory scheme distinguished provisional returns and provisional assessment from final assessment, so the officer could not ignore the later corrected disclosure. Sub-section (3) of section 12 applied only where an assessment had been made under section 12(2), and the legislative history of section 13 reinforced that separation. The Tribunal's view was upheld and the tax case was dismissed.

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Issues: Whether provisional monthly returns, even if incorrect, could be treated as the basis of assessment under section 12(2) after the assessee had brought the correct turnover to the notice of the assessing officer before the final assessment order was made.

Analysis: The correct return of turnover, once communicated before the final assessment, had to be taken into account by the assessing officer. The statutory scheme treated provisional returns and provisional assessment as distinct from final assessment, and the assessing officer could not ignore the corrected return and proceed solely on the footing of earlier erroneous provisional returns. Sub-section (3) of section 12 could arise only where an assessment under sub-section (2) of section 12 was made, and the history of section 13 supported the separation between provisional and final assessment powers.

Conclusion: The provisional returns could not form the basis of assessment once the correct turnover was disclosed before the final order under section 12(2), and the Tribunal's view was upheld.

Final Conclusion: The assessment was not interfered with and the tax case stood dismissed.

Ratio Decidendi: Where a correct return of turnover is placed before the assessing officer prior to final assessment, the assessment must be made on that basis and not on earlier erroneous provisional returns.

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