Provisional assessment merges into final assessment, leaving revision infructuous and refund to be sought under statutory procedure.

Once the assessment year was finally assessed, the provisional assessment order lost independent operative significance and merged in the final assessment order, so the revision petition based on that provisional order became infructuous and was disposed of accordingly. Any refundable amount was to be pursued under the statutory refund mechanism by making an application under Section 56 of the Rajasthan Sales Tax Act, which the competent authority must decide in accordance with law within the prescribed time. Any claim to interest was left to the statute and the applicable notification framework, rather than determined in the revision.

---

---

Issues: Whether the revision petition survived after final assessment was made and the provisional assessment order had merged in the final assessment order, and whether the assessee was required to pursue refund separately under the statute.

Analysis: Once the assessment year in question was finally assessed, the provisional assessment order ceased to have independent operative significance and the revision based on that provisional order did not require further adjudication. The Court also noted that any amount refundable to the assessee could be claimed by making an application for refund under Section 56 of the Rajasthan Sales Tax Act, with the competent authority required to decide such application in accordance with law within the stipulated time. The observation regarding interest was left to the statute and the applicable notification framework.

Conclusion: The revision petition had become infructuous and was disposed of accordingly, with liberty to seek refund under the statutory procedure.

---