Rule 83 rectification jurisdiction must be considered before merits, while factual tax characterisation proceeds through statutory proceedings.

Challenges to Rule 83 rectification notices ordinarily cannot be entertained at the show-cause stage where the dispute, including whether telephone rental charges involve transfer of the right to use goods, requires factual determination in statutory proceedings. The Assessing Authority must first consider the objection to its jurisdiction to invoke Rule 83 before deciding the matter on merits. The petitioner may submit further material and raise all available grounds, including jurisdiction, in the rectification proceedings. The writ petition was not entertained at the notice stage, and the matter was directed to be decided in accordance with law.

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Issues: Whether the challenge to notices initiating rectification under Rule 83 could be entertained at the show-cause stage, particularly when the petitioner raised an objection to the Assessing Authority's jurisdiction.

Analysis: The dispute as to whether telephone rental charges involved transfer of the right to use goods required factual adjudication in the statutory proceedings. Although writ jurisdiction is ordinarily not exercised against a show-cause notice, the jurisdictional objection concerning invocation of Rule 83 was required to be considered by the Assessing Authority before proceeding on merits. The petitioner was left free to submit further material and raise all available grounds, including jurisdiction.

Outcome: The writ petition was not entertained at the notice stage; the petitioner was directed to participate in the rectification proceedings and the Assessing Authority was directed to decide the matter in accordance with law.

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