The court emphasized the limited grounds for challenging a show cause notice in writ jurisdiction, highlighting that the court's role is to examine whether the notice could be issued by the authority under the Act, whether the authority has jurisdiction, and whether it constitutes grounds for action.

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 of India ?

4. Heard Shri P.M. Choudhary, learned counsel for the petitioner and Shri P. Verma, learned Government Advocate for the respondent-State.

5. Having heard the learned counsel for the parties and having perused the record of the case, I find no substance in the writ and hence it has to be dismissed.

6. The challenge to any show cause notice issued by any authority in writ is always on very limited grounds and that too only on pure legal grounds. In other words, the court has to see in its writ jurisdiction whether such a show cause, could be issued by an authority under the Act ? Whether the authority has jurisdiction to issue such show cause ? Whether it is within limitation (if limitation is prescribed for its issuance) ? Whether it constitutes some grounds for taking action proposed in it ? The writ court is not at this stage called upon to travel beyond the allegations made in show cause nor the writ court can be converted in fact-finding body to examine the case of person (petitioner). That is the jurisdiction of the authority issuing a show cause to examine the facts. The reason is that show cause notice never partakes the nature of any order which determines the rights of the person to whom it is issued but it only gives an intimation to the person concerned of the proposed action likely to be taken against him. The show cause is only to call upon the person to file reply to whatever is mentioned in the show cause and contest it before the issuing authority, inter alia, raising factual or/and legal objections with a prayer that no action proposed in the said show cause be taken against the person concerned. The authority then depending upon the grounds raised by the person concerned in the reply to show cause hold an inquiry and then pass orders either exonerating the person or holds him liable. Depending upon the nature of order and the Scheme of the Act in which such order is passed the person then challenge the order in appeal if the right of appeal is provided under the Act or may take recourse to any other remedy available in law. It is only in some cases where the show cause is per se without authority of law and does not disclose any cause of action, the person to whom the show cause is issued can seek its quashing directly in writ jurisdiction to prevent abuse of power sought to be exercised by the authority and quash the same in exercise of its extraordinary powers conferred under Articles 226 and 227 of the Constitution. In other words, normal rule is to file reply to show cause and contest it before the authority issuing the show cause. It is only in some exceptional cases where strong prima facie case on abstract legal issues and that too by mere perusal of show cause notice is made out then this Court step in and quash such