TMI Blog2003 (8) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent 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, 2002. Documents were seized by the respondent and mahazar was drawn. Thereafter notices under section 28 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel 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 the learned counsel after completion of regular assessment proceedings, no provisional order can validly be pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 law. 7.. Section 28 provides for powers to order production of accounts and powers of entry, inspection and se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional 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/reassessment proceedings. This Court has further ruled that the intelligence authority has only to send the report along ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven to complete the proceedings within six months from the date of receipt of a copy of this order in the interest of both the parties, after providing opportunity to the petitioner, in accordance with law. 10.. At this stage, Sri Anand, learned High Court Government Advocate, undertakes before me that they would not enforce the demands till a final decision is taken in terms of this order by re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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