Provisional assessment cannot stand after regular assessment is complete; matter must go back for reassessment by the proper authority.

Where regular assessment for the relevant year had already been completed and the demand notices satisfied, provisional assessment under section 28(6) of the Karnataka Sales Tax Act, 1957 could not be sustained if the statute contemplated determination through assessment or reassessment by the regular assessing authority. The provisional assessment orders and consequential demands were therefore not sustained, and the records were required to be placed before the competent assessing authority for fresh assessment or reassessment in accordance with law. The tax liability was left to be determined afresh by that authority.

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Issues: Whether a provisional assessment could validly be made after the regular assessment proceedings had been completed and the demand notices satisfied, and whether the matter should be sent to the regular assessing authority for assessment or reassessment.

Analysis: Section 28 of the Karnataka Sales Tax Act, 1957 confers power of inspection, seizure and provisional assessment. The third proviso to section 28(6) restricts provisional assessment where assessment or reassessment for that year cannot be made under the Act. On the admitted facts, the regular assessments had already been completed and the demands complied with, while reassessment powers still remained available under the Act. In that situation, the provisional assessment orders could not be sustained as framed, and the proper course was for the records to be placed before the regular assessing authority to consider assessment or reassessment in accordance with law.

Conclusion: The provisional assessment orders and consequential demands were not sustained as such, and the matter was directed to be placed before the regular assessing authority for assessment or reassessment in accordance with law.

Final Conclusion: The petitions succeeded to the extent that the impugned provisional assessments were not allowed to stand, but the tax liability question was left to be decided afresh by the competent assessing authority.

Ratio Decidendi: Where regular assessment has already been completed, provisional assessment under section 28(6) of the Karnataka Sales Tax Act, 1957 cannot be sustained if the statute contemplates determination by way of assessment or reassessment through the regular assessing authority.

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