Pre-assessment show-cause notices and limitation objections may be raised before the assessing authority, not ordinarily in writ proceedings.

Pre-assessment show-cause notices were challenged as time-barred under Rule 5(6) of the Central Sales Tax (Puducherry) Rules, 1967, but interference under Article 226 at the notice stage was treated as exceptional. The Court held that the limitation objection could be raised before the assessing authority, which was competent to examine and decide it after hearing the assessee. It also noted that limitation in this context involved a mixed question of law and fact. The writ petitions were therefore not entertained on merits and were disposed of, leaving the petitioner to pursue the limitation plea before the assessing authority.

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Issues: Whether writ petitions challenging pre-assessment notices on the ground of limitation should be entertained at the show-cause stage.

Analysis: The challenge was to pre-assessment notices issued in respect of several assessment years, with the principal objection being that the notices were time-barred under Rule 5(6) of the Central Sales Tax (Puducherry) Rules, 1967. The Court held that interference under Article 226 at the stage of a show-cause notice is an exception and not the rule. The question whether the notices were barred by limitation could be raised before the assessing authority, which was competent to consider the objection and decide it after hearing the petitioner. The Court also noted that limitation, in the present context, involved a mixed question of law and fact.

Conclusion: The writ petitions were not entertained on merits and were disposed of, leaving the petitioner to raise the plea of limitation before the assessing authority.

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