JUDGMENT

H. L. AGRAWAL, C.J. - "Can a proceeding under section 12(8) of the Orissa Sales Tax Act, 1947 (for short, 'the Act') be initiated for the period for which the assessment proceeding is pending before the assessing authority ?" is the short and significant question which has come to the fore in this writ application.

2. The facts. - Petitioner, which is a registered partnership firm and deals and ready-made garments, woollen clothes, handloom materials, etc., is a registered dealer under the provisions of the Act. It had submitted its return for the assessment year 1974-75 in the usual course in May, 1975. But the assessment proceedings were initiated late, in December, 1977 and went on being adjourned from time to time and were ultimately fixed to 10th March, 1978. The petitioner's stand is that it had been fully co-operating in the assessment proceedings and was not responsible for the adjournments except on a few occasions. However, on 10th March, 1978, the assessing officer instead of completing the assessment served the notice in annexure 1 under section 12(8) on the petitioner alleging that he had reasons to believe that the turnover of 1974-75 had escaped assessment,