Provisional assessment loses independent force once regular assessment is made for the same tax period.

A provisional assessment under the Rajasthan Sales Tax Act, 1994 remains subordinate to the regular assessment for the same period. Sections 27 and 28 operate subject to the final determination under section 29, and section 34 treats the provisional assessment as final only if no regular assessment is made within time. The Court followed the later Division Bench view and held that liabilities, deposits, tax, interest and penalty fixed provisionally remain adjustable against the regular assessment. Accordingly, once the regular assessment was made, the pending challenge to the provisional assessment lost its independent operative force and became infructuous; the Revenue's revision failed.

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Issues: Whether an appeal arising from a provisional assessment order becomes infructuous once a regular assessment order is made for the same assessment year.

Analysis: The assessment under sections 27 and 28 of the Rajasthan Sales Tax Act, 1994 is provisional in character and operates subject to the final determination made under section 29. Section 34 reinforces this position by treating the provisional assessment as final only where no regular assessment is made within the prescribed time. The Court followed the later Division Bench view that overruled the earlier contrary single-judge decision and held that the liabilities, deposits, tax, interest, and penalty determined provisionally remain adjustable against the regular assessment. On the same reasoning, even if the appellate or revisional challenge to the provisional assessment is pending, the subsequent regular assessment governs the final tax liability for that period.

Conclusion: The appeal against the provisional assessment became infructuous on the making of the regular assessment, and the Revenue's revision failed.

Ratio Decidendi: A provisional assessment under the Rajasthan Sales Tax Act, 1994 is always subordinate to the regular assessment for the same period, and once the regular assessment is made, any pending challenge to the provisional assessment loses its independent operative force.

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