https://www.taxtmi.com/caselaws?id=150570 Section 18 of the Kerala General Sales Tax Act, 1963 permits provisional assessment, levy and collection of tax for a year in advance during that year, and also empowers the assessing authority to determine the amount payable and fix the time for payment. Read as a whole, the provision does not require collection of provisionally assessed tax to be completed before the financial year ends; that construction would make the later part of the subsection unworkable where appeal or further proceedings may follow. The opening time-limit governs only the making of the provisional assessment, and collection may lawfully occur after year-end. The challenge based on an alleged year-end restriction therefore fails. en-us Wed, 19 Dec 1973 00:00:00 +0530 Sat, 18 May 2013 16:52:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150570 Section 18 of the Kerala General Sales Tax Act, 1963 permits provisional assessment, levy and collection of tax for a year in advance during that year, and also empowers the assessing authority to determine the amount payable and fix the time for payment. Read as a whole, the provision does not require collection of provisionally assessed tax to be completed before the financial year ends; that construction would make the later part of the subsection unworkable where appeal or further proceedings may follow. The opening time-limit governs only the making of the provisional assessment, and collection may lawfully occur after year-end. The challenge based on an alleged year-end restriction therefore fails. Case-Laws VAT and Sales Tax Wed, 19 Dec 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150570