Provisional assessment must be made during the assessment year; a delayed order beyond that period is without authority of law.

Section 15 of the Andhra Pradesh General Sales Tax Act, 1957 permits provisional assessment only during the assessment year, based on estimated or actual turnover and in advance of final assessment. An order passed nearly two years after the relevant year had ended fell outside that time-bound statutory scheme and was without authority of law. The record also showed that the dealer had filed objections, so the premise that no objection existed was incorrect. On that basis, the provisional assessment was treated as an abuse of power and was set aside in favour of the assessee.

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Issues: Whether a provisional assessment order could validly be passed nearly two years after the relevant assessment period had ended and without considering the dealer's objections.

Analysis: Section 15 of the Andhra Pradesh General Sales Tax Act, 1957 authorises provisional assessment in advance during the year, on the basis of estimated or actual turnover, by requiring returns and payment in prescribed instalments. The power is therefore time-bound and intended to operate during the assessment year itself. An order made long after completion of the year falls outside the statutory scheme. The record also showed that objections had been filed, so the assumption that no objection was filed was unsustainable.

Conclusion: The provisional assessment order was beyond statutory authority and amounted to an abuse of power. It was rightly set aside in favour of the assessee.

Ratio Decidendi: A provisional assessment under section 15 must be made during the assessment year in advance, and an assessment made after completion of the year is without authority of law.

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