Notwithstanding anything contained in section 17 or section 18, or in any Judgement, decree or order of any Court, Tribunal or other authority any assessment or reassessment for any year shall be deemed to have been pending completion if, in the case of original assessment, return or turnover for the year or any period of the year relating to any period prior to 1^St April, 1993, has been filed or deemed to be filed subsequent to the 1^St day of April, 1993 and /or a notice in the prescribed form has been served upon the dealer and assessment in respect of which had not been completed and in the case of a reassessment, the order of the Appellate or revisional authority giving rise to such reassessment had been received and such reassessment has not been completed