(1) The tax under tht~ Act shall be d~<;essed, levied and collected m such manner as may he prescnbed.
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(2) In the case of a dealer with more than one place of busi~ ness, the aggregate turnover of all such places of busmess shall be taken as the turnover of the business for the purposes of this Act.
(3) Notwithstanding anything contamed in sub-section (2) or any of the other proviSions of this Act, the Board of Revenue may, with the consent of the dealer, treat each of s11ch places of business as a separate unit for the purposes of levy, assessment and collec tion of tax and thereupo'n all the provisions of this Act regardmg registration, filing of return~, assessment and collection of tax shall apply as If each of such place~ of busine~s IS a sepat ate unit.
(4) Where any order IS passed by the Board of Revenue under sub-sectiOn (3), the turnover of each of such places of busine~s shall be l1able to tax 11 respective of such turnover bemg below the mmimum turnover mentwned m section 5:
Provided that the total turnover in respect of all such places of bu~iness together is not less than the minimum turnover mentioned m sect•on 5.
1 7. Procedure to be followed by the arsesszng authonty.- ( l) Every dealer who IS liable to pay tax under this Act shall submit such return or returns relating to his turnover in such manner and Within such penod as may be prescnbed.
(2) Ifthe assessing authority is satisfied that any return sub mitted under sub-section ( 1) is correct and complete, it ~hall assess the dealer on the basis thereof.
(3) If no return is submitted by the dealer under sub-sectiOn ( 1) within the prescnbed penod, or tf the return submitted by him appears to the assessmg authority to be incorrect or mcomplete, the assessmg authonty shall, after making such enquiry as it may con sider necessary and after taking into account all relevant matenals gather'ed by it, assess the dealer to the best of its judgment:
Provided that before taking action under thts sub-section the dealer shall be gtven a reasonable opportum ty of bemg heard and, where a return has been submitted, to prove the correctness or com pleteness of such return.