P. V. REDDI, C.J. - The appellant is the electronic division of BHEL, a Government of India undertaking engaged, inter alia, in designing, manufacturing, supplying and installation of power plant equipment. It has challenged the deferment orders dated December 3, 1998 passed by the third respondent herein in purported exercise of power under section 12(6)(b) of the Act read with section 9(2) of the Central Sales Tax Act, 1956 in relation to the assessment years 1980-81 to 1984-85. The appellant/writ-petitioner also sought for a writ of prohibition restraining the second respondent from proceeding further to finalise the assessments for the aforementioned years under the Central Sales Tax Act.

Under section 12(6)(b) of the Karnataka Sales Tax Act, 1957, the time during which the assessment has been deferred in any case or class of cases by the Joint Commissioner for reasons to be recorded in writing shall be excluded while computing the period of limitation for assessment. The core question is whether the impugned deferment order is valid in law and can be availed of by the assessing authority to gain time for making assessment. It is not in dispute that but for the deferme