Premature writ challenge to sales tax show cause notice declined where factual objections had to be decided first.

A writ petition challenging a show cause notice under the U. P. Sales Tax Act was held premature because the dispute involved factual questions, including the nature of the petitioner's business and the applicability of the statutory provisions in the notice. The Sales Tax Officer was the proper authority to examine the factual and legal objections in the first instance, and the petitioner had not yet filed a reply. At the stage of a mere notice, there was no sufficient basis for writ interference, so the show cause proceedings were allowed to continue.

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Issues: Whether a writ petition challenging a show cause notice under the U. P. Sales Tax Act was liable to be entertained at the notice stage.

Analysis: The challenge turned largely on disputed questions of fact, including the nature of the petitioner's business and the applicability of the statutory provisions invoked in the notice. The petitioner had not yet submitted a reply before the Sales Tax Officer, who was the proper authority to consider both factual and legal objections in the first instance. At the stage of a mere show cause notice, there was no sufficient basis to forestall the statutory proceedings or to grant interference in writ jurisdiction.

Conclusion: The writ petition was premature and was not entertained; the show cause proceedings were allowed to continue.

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