A.M. Sapre, J.

1. By filing this petition under Articles 226 and 227 of the Constitution of India, the petitioner has questioned the legality and validity of show cause notice dated October 31, 1991 (annexure P6) issued by the Sales Tax Officer, Circle 7, Indore.

2. The show cause notice which is sought to be quashed reads as under :

^^vki e/;izns'k lkekU; fodj vf/kfu;e] 1958 ds v/khu iath;u izdj.k vk;,uMh@7@40@2369@9 ds /kkjd gSA vkids }kjk fuEukuqlkj cdk;k jkf'k tek ugha djk;h xbZ gSA

1- fnukad 1-4-87 ls 31-3-88 izkarh; 1]78]480

vr% vki fnukad 12-11-91 dks le; 11 cts dk;kZy; fodj vf/kdkjh] o`&7 bUnkSj esa v/kkSgLrk{kjdrkZ ds le{k mifLFkr gksdj dkj.k Li"V djsa fd vkidk iath;u izek.k&i= vf/kfu;e dh /kkjk 1510Mh ds v/khu D;ksa u fujLr dj fn;k tkosA fu;r fnukad dks vuqifLFkr jgus dh fLFkfr esa izdj.k esa ,d i{kh; fu.kZ; fy;k tkosxkA**

3. As stated supra, it is this show cause notice which is directly challenged by the petitioner in this writ instead of submitting it by filing a reply. The short question, therefore that falls for consideration is whether any case is made out for quashing this show cause in exercise of my writ jurisdiction under Articles 226 and 227 of the Constitution