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Judgment
Hon''ble Dr. Justice Vineet Kothari
The present writ petition has been filed against the show cause notice Annex.4 dtd.26.10.2009 by which the assessing authority called upon the assessee dealing with manufacture and sale of ''masonary stone'' to show cause as to why the tax payable on masonry stone should not be paid by him, because the exemption on ''sand stone'' has been withdrawn by the State Government by issuing Annex.3 notification SO No. 105 dtd.8.7.2009.
The assessee vide Annex.5 dtd.10.11.2009 filed adjournment application before the assessing authority and thereafter the proceedings appear to have rested there even though there is no interim order granted in the present writ petition. Even in the reply filed on behalf of the respondent - Commercial Taxes Department, it is not shown as to whether the said assessing authority has passed any final order in the matter or not.
From a perusal of contents of the said impugned notice, it cannot be said that the same is without jurisdiction of the assessing authority and consequently, the writ petition filed against the mere show cause notices is considered premature by this Court. The assessee should establish his case before the assessing authority and show cause before him and it is only after such issue is finally adjudicated by the authorities created under the Act through appellate and revisional forums that the assessee can challenge such final order of Tax Board before the High Court in accordance with law.
Consequently, the present writ petition being premature is liable to be dismissed and the same is accordingly dismissed. No order as to costs.