Jurisdictional challenge to show cause notice and limitation plea can be decided on merits after affidavits.

A writ challenge to a show cause notice raised questions on the issuing officer's jurisdiction and issuance beyond the extended limitation period. Because jurisdictional defects and maintainability in writ proceedings can be examined without resolving disputed facts, the matter was found suitable for adjudication on merits after exchange of affidavits. The writ petition was restored to the Single Bench for decision on merits, and the appeal was allowed.

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Issues: Whether the writ petition challenging the show cause notice on the ground of lack of jurisdiction and expiry of limitation should be restored and decided on merits.

Analysis: The challenge raised a jurisdictional issue concerning the authority of the officer to issue the show cause notice beyond the extended period of limitation. Since jurisdictional error and maintainability in writ proceedings may be examined without entering disputed questions of fact, the matter was found fit for adjudication on merits by the Writ Court after exchange of affidavits.

Conclusion: The writ petition was restored to the file of the learned Single Bench for decision on merits, and the appeal was allowed.

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