Honble BALIA, J.–Through this writ petition, the assessee challenges the notices dated 7.12.94 under Sec. 12 of the Rajasthan Sales Tax Act, 1954 for re-assessment of the assessee under the Rajasthan Sales Tax Act, 1954 for the assessment years 88-89, 89-90, 90-91 and 91-92 which are Annx. 10 to 13. It appears that subsequently the file of the assessment was transferred to CTO, Anti Evasion, Jodhpur and fresh notices were issued under Sec. 12 for the same period on 21.08.1995 (Annx. 16 to 19) on the very same grounds by the successor Assessing Authority. It is represented by both the learned counsel that if proceedings under Annexures 10 to 13 were validly initiated, then the notices on transfer of case to another CTO issued by him will only be in continuation of existing proceedings will not be affected. So also if the notices Annexures 10 to 13 are held to be invalid, the subsequent notices merely repetition of earlier one will have no better consequence. Hence validity of notices Annexures 10 to 13 only need be examined on merit and Annexures 16 to 19 need not be examined independently.

(2). These notices were initially challenged by way of writ petition before this Court as D.B.

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