2003 (8) TMI 492

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....ORDER:- R. GURURAJAN, J.-Petitioner in these petitions is challenging the orders passed by the respondent dated June 28, 2003 and the subsequent notices of demand pertaining to assessment years 1996-97 to 2000-01 (annexures G, H, J, K, L, M, N, P, Q and R). 2.. Petitioner/dealer is covered by the Karnataka Sales Tax Act. The business premises of the petitioner was inspected on December 3, 20....

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....rance. Matter is heard for final disposal with the consent of the learned counsel.   4.. Learned counsel for the petitioner says that the assessment orders in question are provisional in character. He further submits that the regular assessment proceedings are already over and the petitioner has complied with the demand notices in terms of the regular assessment proceedings. According to t....

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....demands have been complied with by the company. Completion of the assessment proceedings and the compliance of the demand notices are not disputed by the respondent. The provisional assessment order in the case on hand is in terms of section 28 of the Karnataka Sales Tax Act, 1957. Let me see as to whether this order in the light of completion of regular assessment proceedings has the sanction of ....

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....stage to refer to a short judgment of this court in identical circumstances. This Court was considering the provisional assessment notice in the said case. This Court in the said judgment in W.P. Nos. 10786-10795 of 1993 dated December 7, 1998, Printed at page 496 infra. has ruled that since the assessment year has come to an end, the regular assessing authority has to frame the assessment/reasses....