Jurisdictional objection to demand notice to be decided first before merits, with petitioner allowed to raise all objections.

A demand notice was challenged on the ground that the issuing authority lacked jurisdiction, and the court directed that the petitioner be allowed to appear before the Special Tehsildar Recoveries, Srinagar and raise all objections, including jurisdiction. The authority must first decide maintainability and jurisdiction before proceeding to the merits of the demand. The writ petition was disposed of on that basis, leaving the jurisdictional objection to be determined at the threshold by the authority itself.

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Issues: Challenge to a demand notice on the ground that the issuing authority lacked jurisdiction, and whether the petitioner should first raise objections before that authority.

Outcome: The petitioner was permitted to appear before the Special Tehsildar Recoveries, Srinagar and raise all objections, including lack of jurisdiction. The authority was directed to first decide maintainability and jurisdiction before proceeding on merits. The writ petition was disposed of.

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