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Supreme Court of India· 07 September 2026

When can a writ petition under Article 226 be entertained against a show cause notice?

BHARAT PETROLEUM CORPORATION LIMITED v. THE DISTRICT REVENUE OFFICER
2026 INSC 963 · SLP (C) NO. 37096 OF 2025
Coram: Justice Dipankar Datta · Justice Sheel Nagu
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Answer

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.

Headnote

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)

Headnote

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In the Court's own words
Paragraph 10In the present case, the Single Judge arrested the entirety of the proceedings at its inception only, thereby pronouncing upon a controversy which has been statutorily entrusted, in the first instance, to another forum. Nonetheless, despite such a statutory relegation, two narrow doors do exist through which a writ court may entertain a challenge to a show cause notice: i) want of jurisdiction and ii) abuse of jurisdiction (i.e., mala fide exercise of jurisdiction). Where the authority is vested with no power in law to embark upon an enquiry in the first place, the notice issued by such authority is non est. Also, in cases where the power is exercised mala fide or as an abuse of the process of law, the constitutional court may interdict it even at the threshold. However, these are engrafted as exceptions and not as routine measures to litigate every show cause notice under Article 226.
Acts & Sections
Section 47-A of the Indian Stamp Act, 1899Article 226 of the Constitution of India

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Also decided in this judgment
Does Section 47-A of the Stamp Act require proof of fraudulent intention to evade duty?
Plain-language answer prepared by the LexStreak Editorial Desk — verify against the judgment. Source: Supreme Court of India. Corrections