Unexplained call book delay in adjudicating a fiscal notice can vitiate proceedings and render the notice unsustainable.

Prolonged non-adjudication of a fiscal show cause notice, coupled with its transfer to the call book for years, was held to be inconsistent with the statutory scheme requiring determination within a reasonable period where possible. The court noted that the notice had remained pending for about 17 to 19 years without any satisfactory explanation, and that no lawful basis was shown for keeping the matter in cold storage or for reviving it after such an interval. The unexplained delay and call book procedure vitiated the proceedings, and the show cause notice could not be sustained.

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Issues: Whether the prolonged non-adjudication of the show cause notice, and its transfer to the call book for years together, rendered the proceedings unlawful and liable to be quashed.

Analysis: The petitions arose from a show cause notice that remained pending for about 17 to 19 years without any satisfactory explanation from the department. The Court relied on the earlier binding view that, where the legislature has prescribed that duty should be determined within a time frame where possible, the adjudicating authority must act within a reasonable period. The practice of consigning matters to the call book and keeping them in cold storage for years was held to be contrary to the statutory scheme, and no lawful basis was shown for the long delay or for reviving the proceedings after such an interval.

Conclusion: The inordinate delay and the unexplained call book procedure vitiated the proceedings, and the show cause notice could not be sustained.

Ratio Decidendi: When adjudication of a fiscal show cause notice is kept in abeyance for years without a legally sustainable and merely through call book transfer, the delay becomes unlawful and arbitrary and the proceedings are liable to be quashed.

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