(!) The assessing auth01ity may, at any time after the receipt of a return under sub-section (1) or sub-section (2) or sub-secth.n (3) of section 4, proceed to make in a summary manner a provisional asses,ment of the plantatwn tax payable by the assessee on the basis of the return and the documents, if any, accompanying it.
(2) For the avoidance of 'doubt it is hereby declared that the provisions of sect ions 13 and 14 apply m rela· io:t1 to any plantation tax payable in pursu-ince d a provisional assessment made under sub-section (1) as if it were a regular assessment made under section 5.
(3) After a regular assessn:ent has been made under sec tion 5, any amount paid towards a provisional assessment made under sub-section (1) sha 1 be deemed to have been paid towards the regular ass~ssment; and where the amount paid towards the provisional assessment excfe~s the amount payable ur der 1he regular assessment, the excess shall be refunded to the assessee.