| 14 Submission of returns and payment of tax |
| 15 Assessment of registered dealer |
| 16 Assessment of unregistered dealer liable to taxq |
| 17 Reassessment of tax |
| 18 Period of limitation for completion of assessment or reassessment not to apply in certain cases |
| 19 Rectification of clerical mistakes |
| 20 Refund. |
| 21 Power to withhold refund |
| 15A. Provisional assessment |