JUDGMENT 1. - In this petition, the petitioner has challenged the impugned notice dated 12.11.1998 (Annex. P/7), whereby, the petitioner was called upon to submit his reply. On 2.12.1998 when this petition came up before me for admission, at that time, while issuing notice to the respondents the petitioner was directed to personally remain present before the Deputy Registrar on 7.12.1998 with his reply in which he was given liberty to raise the preliminary objection regarding the jurisdiction. Accordingly, the petitioner remained personally present and also submitted his detailed written reply on 7.12.1998. However, in view of the directions issued by this Court, the Deputy Registrar has not taken any final decision in the matter. 2. Learned counsel Shri Chaudhary relying upon the Supreme Court decision in case of Calcutta Discount Co. Ltd. v. Income Tax Officer and another reported in AIR 1961 SC page 372 vehemently submitted that the notice should be quashed as admittedly three requirements of Section 34 (7-A) and Section 34 (8) are not fulfilled in this matter, therefore, the impugned notice was without jurisdiction. 3. However, learned counsel Shri Bhati for the respondent-Registrar submitted that in view of the interim order passed by this Court he has not taken any final decision in the matter on the reply submitted by the petitioner to the notice Annex. P/7. 4. Once the petitioner has appeared before the Deputy Registrar under the order of this Court passed on 2.12.1998 and also submitted reply then the impugned notice cannot be quashed at this stage on the assumption that three mandatory requirements of Section 34 (7-A) of the Act, 1965 were not fulfilled. The Deputy Registrar has to take decision in the matter after considering the reply and preliminary objection raised in it. It goes without saying that the Deputy Registrar will take final decision in the matter strictly in accordance with law by a brief speaking order dealing with the contentions raised by the petitioner in his reply. 5. In view of the above discussion, this petition is disposed of with liberty to the petitioner to challenge any adverse order passed by the Deputy Registrar in the matter before appropriate forum by way of appropriate proceedings. *******