Return of turnover for portion of the assessment year (1) The State Government may require any dealer to submit a return of his turnover of a portion of the assessment year, and the assessing authority may without prejudice to the provisions of section 7, make provisional assessment in respect of such portion of the assessment year in accordance with the provisions of this Act insofar as they maybe made applicable, if the turnover of the dealer as determined by the assessing authority for such portion of the assessment year is not less than such proportion of the amount, if any, specified in or notified under sub-section (2) of section 3 as the period under assessment bears to twelve months.
(2) Where the assessing authority has made a provisional assessment under sub-section (1), it shall not, by reason of such assessment, be precluded from redeter-mining the turnover and making the assessment for the whole year.
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