Provisional sales tax assessment may be completed after year-end where the statute creates no completion deadline.

Section 15 of the Andhra Pradesh General Sales Tax Act, read with rule 17, was construed as enabling provisional assessment of monthly returns during the assessment year without requiring completion before 31 March. The court reasoned that section 15(1) authorises advance provisional assessment in monthly or other prescribed instalments, while section 15(3) allows levy and collection during the year or later in one lump sum, so no time-limit is imposed on completion of the provisional assessment itself. A contrary reading would make assessment for March returns impossible and February returns impractical. Provisional assessment under section 15 was therefore held not to be barred after the close of the assessment year.

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Issues: Whether provisional assessment on monthly returns in form A-2 under section 15 of the Andhra Pradesh General Sales Tax Act and rule 17 of the Andhra Pradesh General Sales Tax Rules must be completed before the close of the assessment year, or may validly be made after 31st March.

Analysis: Section 15(1) is an enabling and machinery provision authorising provisional assessment in advance during the year in monthly or other prescribed instalments. Read with section 15(3), which permits levy and collection either during the year or at any time thereafter in one lump sum, the provision does not impose a time-limit requiring completion of the provisional assessment itself within the assessment year. Rule 17 contemplates monthly returns being filed by the 25th of the succeeding month, and a construction that insists on completion by 31st March would make provisional assessment impossible for the return for March and practically unworkable for February as well. The expression "during the year" was therefore not construed as "within the year", and the earlier view affirming post-year provisional assessments was accepted.

Conclusion: Provisional assessment of monthly returns under section 15 is not barred after the close of the assessment year, and the assessing authority may make such assessment beyond 31st March.

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