When can a writ petition under Article 226 be entertained against a show cause notice?
Coram: Justice Dipankar Datta · Justice Sheel Nagu
Only on two narrow grounds — want of jurisdiction, or mala fide exercise of jurisdiction — and not as a routine measure to litigate every show cause notice.
Indian Stamp Act, 1899 — s.47-A — Undervaluation of instruments — Reference to larger Bench — Indian Stamp Act, 1899 — s.47-A — Reason to believe — No fraudulent-intent requirement — Held: Section 47-A requires only reason to believe that the market value has not been truly set forth; it does not require proof of wilful undervaluation or fraudulent intention. Reading such a requirement into the provision amounts to judicial legislation. (¶16, 19) Constitution of India — Art. 226 — Show cause notice — Writ maintainability — Held further: A writ petition against a show cause notice lies only on two narrow grounds — want of jurisdiction, or mala fide exercise of jurisdiction — and not as a routine measure. The correctness of a three-Judge Bench decision was doubted and referred to a larger Bench. (¶10, 24)
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