Court No. - 21
Case :- WRIT - C No. - 12493 of 2019 Petitioner :- M/S Janta Brick Field Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Anshul Kumar Singhal Counsel for Respondent :- C.S.C.
Hon'ble Pradeep Kumar Singh Baghel,J. Hon'ble Rohit Ranjan Agarwal,J.
The petitioner is running a brick kiln. He has challenged the demand notice dated 18.1.2019 whereby he has been directed to submit certain papers in respect of payment of royalty.
We have asked learned standing counsel to seek instruction. We have received the instruction, which is taken on record.
Having perused the instructions, we are of the view that it would be appropriate for the petitioner to submit the reply to the demand notice and the necessary documents.
It is a trite law that against a show cause notice ordinarly the writ petition is not maintainable.
Reference has been made to the judgments of the Supreme Court in the case of Calcutta Discount Co. Ltd. Vs. Income Tax Officer, AIR 1961 SC 372 and Executive Engineer, Bihar State Housing Board vs. Ramesh Kumar and others, AIR 1996 SC 691.
Having due record to the aforesaid fact without adverting to the issue raised in the writ petition, we dismiss the writ petition leaving it open to the petitioner to submit reply to the demand notice. In case the petitioner submits any such reply, the authority concerned shall pass a reasoned order.
Order Date :- 29.4.2019 AKJ