WP(C) 6753/2010 BEFORE HON’BLE MR. JUSTICE B.P. KATAKEY Heard Mr. D. Das, learned Sr. Counsel for the petitioners and Mr. B. Gogoi, lear ned Standing Counsel, Finance Department appearing for all the respondents. As agreed to by the learned counsel for the parties the wit petition is taken up for hearing and disposal at the motion stage itself. The petitioners by the present petition are praying for a direction to the respo ndent No.5, namely the Superintendent of Taxes, Boxirhat Check Gate, Taxation De partment, Government of Assam to dispose of the proceeding initiated by issuing the show cause notices dated 19th March, 2010; 20th May, 2010 and 3rd September, 2010, contending inter alia that though they submitted the show cause replies, the proceeding has not been finalized by the Superintendent of Taxes till date. Mr. Das, learned Sr. Counsel appearing for the petitioners, therefore, submits t hat the direction may be issued to the respondent No.5 to dispose of the said pr oceeding initiated by issuing the show cause notices and upon consideration of t he replies submitted thereto, in accordance with law, as expeditiously as possib le. Mr. Gogoi, learned Standing Counsel, Finance Department appearing for the respon dents has submitted that since the show cause notices have been issued by the au thority, to which the petitioner, as it appears from the annexures appended to t he writ petition, has submitted the replies, the said proceeding shall definitel y be disposed of by the authority as expeditiously as possible. Mr. Gogoi submi ts that for disposal of the said proceeding, 2 (two) weeks time may be granted. It appears from the materials made available on record that the Superintendent o f Taxes, the respondent No.5, issued three show cause notices dated 19th March, 2010; 20th May, 2010 and 3rd September, 2010, in response to which the petitione r submitted his reply on 26th March, 2010; 26th May, 2010 and 27th September, 20 10, which were received by the Office of the Superintendent of Taxes, as the doc uments submitted before this Court bear the signature and seal of the said autho rity. The grievance of the petitioner is that the said proceeding initiated by the Sup erintendent of Taxes by issuing the show cause notices has not been finalized de spite submission of the replies. Keeping in view the aforesaid position, the present writ petition is disposed of with a direction to the Superintendent of Taxes, Boxirhat Check Gate, Taxation Department, Government of Assam, respondent No.5, to dispose of the proceeding i nitiated by issuing the aforesaid show cause notices dated 19th March, 2010; 20t h May, 2010 and 3rd September, 2010 respectively, upon consideration of the show cause replies submitted by the petitioners. The said exercise is directed to b e completed within a period of 2 (two) weeks from the date of receipt of the cer tified copy of the order passed today alongwith the copy of the writ petition wi th annexures appended thereto to be submitted by the petitioners before the resp ondent No.5. The writ petition is accordingly disposed of. No cost.