R. GURURAJAN, J. ( 1 ) 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, 2002. Documents were seized by the respondent and mahazar was drawn. Thereafter notices under section 28 (6) of the Act were issued to the petitioner for the assessment years 1996-97 to 2000-01. Petitioner was called upon to show cause as to why the provisional orders of assessment are not to be proceeded against the petitioner. Annexures A to E are notices issued to the petitioner. Petitioner filed a detailed reply in terms of annexure F dated March 13, 2003. The first respondent thereafter confirmed the notices by way of provisional orders of assessment annexures G to H, J to L and followed by annexures M, N, P to R respectively. Petitioner is before me aggrieved by the assessment orders and the subsequent demands. ( 3 ) NOTICES were issued to the respondent. Respondents have entered appearance. 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 the learned counsel after completion of regular assessment proceedings, no provisional order can validly be passed in terms of the sales tax statutes governing the case on hand. Per contra, learned High Court Government Advocate would say that the material facts would reveal of certain transactions requiring additional tax at the hands of the department. Learned High Court Government Advocate also says that the orders are passed after hearing the petitioner. Respondents oppose the prayer of the petitioner. ( 5 ) AFTER hearing the learned counsel, I have carefully perused the material on record. ( 6 ) IN the normal circumstances, I would not have interfered in a case like this. But the facts of the case compel me to interfere. Respondents oppose the prayer of the petitioner. ( 5 ) AFTER hearing the learned counsel, I have carefully perused the material on record. ( 6 ) IN the normal circumstances, I would not have interfered in a case like this. But the facts of the case compel me to interfere. Admittedly, assessment proceedings have been completed, and 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 law. ( 7 ) SECTION 28 provides for powers to order production of accounts and powers of entry, inspection and seizure. This is a special provision. Section 28 (6) provides for provisional assessment notwithstanding anything contained in section 12, 12-A or 12-B of the Act. The third proviso to section 28 (6) provides that no provisional assessment for any year shall be made if assessment or reassessment for that year cannot be made under any of the provisions of this Act. Admittedly, in the case on hand, reassessment can be done by the authority even after the regular assessment proceedings by reopening the matter in terms of the Act. The same is not disputed by the other side. Hence, the present case is hit by the provisions of section 28 (4) of the Act. ( 8 ) IT is also necessary at this 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/reassessment proceedings. This Court has further ruled that the intelligence authority has only to send the report along with his finding on all the points which are considered proper by him. This judgment certainly B helps the petitioner in the light of the regular assessing authority having passed regular assessment proceedings. This Court has further ruled that the intelligence authority has only to send the report along with his finding on all the points which are considered proper by him. This judgment certainly B helps the petitioner in the light of the regular assessing authority having passed regular assessment proceedings. ( 9 ) IN these circumstances, I deem it proper to dispose of these petitions without expressing any opinion on the other points raised by the parties by way of a direction to the respondent to send the records pertaining to provisional assessment orders and the demands to the assessing officer, who in turn is directed to take a decision with regard to assessment/reassessment in terms of this act. Time for taking decision is two months from the date of receipt of a copy of this order. If any decision is taken either to assess or reassess in terms of this Act, a further direction is given 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 oppor- tunity 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 regular assessing authority. His statement is recorded. Ordered accordingly. No costs.