S. RAJENDRA BABU, J. ( 1 ) THE petitioner is aggrieved by the notice issued to him under section 12a of the Karnataka sales Tax Act, 1957 for the assessment years 1988-89 and 1989-90. The basis for initiation of proceedings under section 12a is the inspection report sent to the assessing authority on May 11, 1992. This report was not available on the date when the order was made for the assessment year 1988-89 because the order of assessment was made on June 10, 1989. In those circumstances on the fresh information obtained, it is certainly open to the assessing authority to reopen the matter. In that view of the matter there is no good reason to interfere with the reassessment proceedings relating to the assessment year 1988-89 and the proper course for the petitioner would be to file his objections and pursue the matter before the authorities concerned. ( 2 ) SO far as the objection raised by the petitioner for the assessment year 1989-90 is concerned there is hardly any justification for the authority to initiate proceedings under section 12a of the act when the authority was already in possession of the relevant material on the day the assessment order was made. The assessment order was made on April 19, 1993 whereas the inspection report was available on May 11, 1992 itself. In that view of the, matter it would merely amount to change of opinion and not a proceeding initiated on the basis of the material made available for the first time which was not originally available to the authority. In that view of the matter, the proceedings initiated under annexure E shall stand quashed. ( 3 ) THE petitions shall stand disposed of accordingly.