Surya Prakash Kesarwani, J.@mdashHeard Sri Shukhendu Pal Singh, learned Counsel for the petitioner and Sri B.P. Singh Kachhawah, learned Sanding Counsel for the respondent. In this writ petition, the petitioner has challenged the notice dated 18th June, 2014 issued by the Collector, Kanpur Nagar, Kanpur, under section 33/47-A of the Indian Stamp Act, 1989 in Case No. 9 of 2014-15.
2. In my view, the notice is not maintainable. In the case of Dr. Shasank Bhal Chandra Subedar v. Commissioner of Customs, 2001 (132) ELT 268 (SC) Hon''ble Supreme Court has laid down the law that a writ petition against show-cause notice is not maintainable and proper course available to the noticee is to submit reply before the authority concerned. In view of the above discussion, the writ petition is dismissed as not maintainable. Liberty is given to the petitioner to submit reply before the authority concerned.
