30. Provisional Assessment.-

(a) Where a registered dealer claims refund of tax under sub-section (3) of section 10, the Commissioner may, if deemed necessary, proceed to assess the dealer provisionally under sub-section (2) of section 29 for any return period within the period specified under sub-section (3) of section 34;

(b) Where a registered dealer fails to furnish the return in respect of any tax period within the prescribed time, the Commissioner may, notwithstanding anything contained in this section proceed to assess the dealer provisionally for that period for such default;

(c) The provisional assessment under clause (b) above shall be made on the basis of past returns, or past records and where no such returns are available, on the basis of information received by the Commissioner and the Commissioner shall direct the dealer to deposit the amount of tax assessed in such manner and by such date as may be prescribed;

(d) If the dealer furnishes return alongwith evidence showing full payment of tax, interest and penalty, if any, on or before the date of payment specified under sub-clause (c), the provisional assessment made under sub-clause (b) shall stand revoked to the extent of the tax demanded, interest levied and penalty imposed, on the date on which such return is filed by the dealer;

(e) Nothing contained in this section shall prevent the Commissioner from making assessment under sub-section (1) of section 29 and any tax, interest or penalty paid against provisional assessment under this sub-section shall be adjusted against tax, interest or penalty payable on assessment under the said sub-section.