Rule 16

Sub-Rule : 1  The Assessing authority shall as soon as may be, after thirty days of the expiry of the year- (a) make a provisional assessment for the current year on the basis of the return received from the dealer under sub-rule (1) of Rule  15 or if such return is not submitted by the due date or if the return submitted appears to him to be incorrect or incomplete according  to the best of his judgment, after following the procedure prescribed in Rule 12; (b) issue to the dealer a notice in Form B. Until an assessee receives such notice of Provisional assessment, he shall continue to  pay tax 1(....) as in the preceding year, unless he is not liable to pay tax in the current year. Any tax 1 (....) so paid shall be  adjusted when the provisional assessment for the year has been fixed.  (2) The amount of tax or taxes 1 (...) provisionally fixed for any year under rules 10,11 or 16(1) and the instalments specified in the  notice in Form B shall if they include fraction of a rupee be rounded to the nearest rupee.       1. The words "and the surcharge"ins. by G.O.Ms.No.473 Rev.dt.18.3.1981 were omitted by          G.OMs.No.244Rev.dt.17.5.1995 w.e.f.1.4.1995.