Distinct provisional assessment notice survives despite earlier limitation-based quashing of a different notice; statutory appeal bars writ interference.

A provisional assessment notice under Rule 12(1) of the Central Sales Tax (Orissa) Rules, 1957 was treated as distinct from an earlier notice under Rule 12(4) that had been quashed on limitation for the same tax period. The earlier quashing did not automatically invalidate the later notice because the two provisions operate in different fields. The Court also noted that the provisional assessment was appealable, so writ interference was not warranted where a statutory appellate remedy was available.

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Issues: Whether the writ petition seeking quashing of the provisional assessment notice under Rule 12(1) of the Central Sales Tax (Orissa) Rules, 1957 could succeed on the basis of an earlier order quashing a notice under Rule 12(4) of the said Rules on limitation, and whether the existence of an appealable remedy warranted interference under writ jurisdiction.

Analysis: The earlier order had quashed a notice issued under Rule 12(4) of the Central Sales Tax (Orissa) Rules, 1957 for the same tax period on the ground of limitation under Rule 12(4)(e). The present challenge, however, was directed against a notice for provisional assessment under Rule 12(1), which is a different statutory provision and operates in a different field. The Court found that the earlier quashing order did not automatically govern the present notice merely because the assessment period was the same. It also noted that the provisional assessment under Rule 12(1) was appealable and that the petitioner had approached the writ court instead of pursuing the statutory appellate remedy.

Conclusion: The challenge to the provisional assessment notice was not accepted, and the writ petition was held not to merit interference.

Final Conclusion: The Court declined writ relief because the impugned action arose under a distinct provision from the one earlier set aside, and the petitioner had an available statutory appeal against the provisional assessment.

Ratio Decidendi: A notice for provisional assessment under Rule 12(1) of the Central Sales Tax (Orissa) Rules, 1957 is not vitiated merely because an assessment notice for the same period under Rule 12(4) was earlier quashed on limitation; where a statutory appellate remedy exists, writ interference is unwarranted.

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