1 rng IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL CIVIL CIVIL APPELLATE JURISDICTION APPELLATE JURISDICTION APPELLATE JURISDICTION WRIT WRIT WRIT PETITION NO. 4303 OF 2009 PETITION NO. 4303 OF 2009 PETITION NO. 4303 OF 2009 Sab Miller ( A and A2) Limited.. Petitioner Vs. Union of India & anr .. Respondents Mr.P.J.Pardiwalla Sr.Counsel with Mr.A.Dave, Mr.A.Jha Ms. T.Gupta and Mr.M.Fernandes i.b. i.b.Rajani Associates for Petitioner Mr.Vimal Gupta for Respondent no.2 CORAM CORAM CORAM : F.I.Rebello and : F.I.Rebello and : F.I.Rebello and J.H.Bhatia, J.H.Bhatia, J.H.Bhatia, JJ JJ JJ DATED DATED DATED : 7th May, 2009 : 7th May, 2009 : 7th May, 2009 P.C. 1. Heard parties. The Petitioners have approached this Court against the show cause notice dated 16th March, 2009. Apart from that,a declaration is also sought that section 201 (1) (1A) and explanation to section 191 as substituted by the Finance act, 2008 with retrospective effect as violative of the provisions of the Constitution of India, and null and void and non-est. Interim relief has been prayed to restrain the respondents from proceeding with the show cause notice. 2. After hearing the parties and considering the judgment of this Court in Vodafone International Holding B.V. vs Union of India 2008 TIOL- 602-HC>-MUM-IT and order passed by Supreme court in SLP being SLP No.463/09 preferred against that judgment namely in Vodaafone International Holding vs Union of India in MANU/SC/0105/2009 in our opinion, it will not be appropriate to consider the challenge to the show cause notice at this stage. In our opinion, it will be open to the petitioners 2 to raise whatever challenges including the issue as to jurisdiction before the authority issuing the show cause notice. On such reply being filed and in terms of orders of the Supreme court in Vodafone International supra, the jurisdictional issues will be decided as preliminary issue by the said authority. If the orders are adverse, it will be open to the petitioners to approach this Court against the said findings on the preliminary issue as to jurisiction. 3. In the light of the above, learned counsel does not press the petition and reserves his right to take up other pleas including to challenge to section 201 (17) (1A) and explanation to section 191 in appropriate proceedings if the petitioner is aggrieved by the order on the preliminary issue. Petition dismissed with liberty as stated in para 3. Petitioner has been granted time up to 11th May, 2009 to file his reply. Learned counsel seeks additional time. Time to file reply extended by a further period of four weeks from today. { J.H.Bhatia, J } J.H.Bhatia, J } J.H.Bhatia, J } { F.I.Rebello, J } F.I.Rebello, J } F.I.Rebello, J }