Writ petitions against purchase tax show cause notices were premature where disputed facts had to be first examined by the assessing authority.

Writ petitions challenging show cause notices proposing levy of purchase tax were held premature where the controversy depended on disputed facts, including the nature of purchase, transfer, exemption, and the impact of departmental circulars and earlier decisions. The court held that such issues should first be examined by the assessing authority, with the petitioners raising all objections in reply to the notices. The authority was directed to give a personal hearing and pass a reasoned order on merits. The notices were therefore not interfered with and the writ petitions were not maintainable at the threshold.

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Issues: Whether the writ petitions challenging the show cause notices proposing levy of purchase tax were maintainable at the threshold.

Analysis: The challenge was directed only against show cause notices, and the questions raised required examination of the factual basis of purchase, transfer, exemption, and the effect of the departmental circulars and earlier decisions relied upon by the petitioners. Such matters could not be adjudicated in writ proceedings before the assessing authority had considered the objections. The petitioners were directed to place all contentions before the respondent, who was required to afford personal hearing and pass a reasoned order on merits.

Conclusion: The writ petitions were premature and not maintainable, and the show cause notices were not interfered with.

Ratio Decidendi: A writ petition will not ordinarily be entertained at the stage of a show cause notice where the controversy turns on disputed questions of fact and the petitioner can raise all objections before the assessing authority.

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