ORDER : 1. The respondents have issued Annexure P-4 dated 06.11.2020 claiming a sum of Rs. 13,34,790/- from the petitioner on account of under valuation of the property and the consequential reduced stamp duty paid by the petitioner. The sum is sought to be challenged herein. 2. Learned counsel for the petitioner contends that sale deed dated 01.05.2017 was registered with the Sub-Registrar Shimla. Three years, thereafter, the impugned communication has been addressed to the petitioner seeking to recover the said sum. That the petitioner is not aware as to on what basis, respondents have arrived at this figure. That no opportunity was given to the petitioner to make out his case. That if he is asked to explain, he will produce sufficient material in support of his case. 3. The sum is disputed by learned Additional Advocate General. He submits that the property is undervalued and consequently the stamp duty chargeable is also on the lower side. Therefore, the shortfall is sought to be recovered from the petitioner. That the shortfall is arrived at based on a objection made in the State audit. 4. On hearing learned counsels and without going into the merits of the case, it is suffice for us to hold that an order for demand requires to be proceeded by appropriate reasons. There is no show cause notice issued to the petitioner to explain with regard to the under valuation of the property. That until and unless an explanation is sought for from the petitioner, by the respondents making a demand straightway without hearing him, in our considered view, is unsustainable. However, while setting aside the said demand, we direct the petitioner to consider the same as a show cause notice and reply to the same be filed to the concerned respondent within a period of two weeks from today. As and when such reply is filed, respondents shall consider the same and pass appropriate orders within a period of four weeks, thereafter. 5. For the aforesaid reasons, the petition is allowed and Annexure P-4 dated 06.11.2020 is quashed. Annexure P-4 shall be considered as show cause notice to the writ petitioner. He shall file his reply to the same within a period of two weeks from today. Respondents to consider the same and pass appropriate orders within a period of four weeks, thereafter. Pending miscellaneous application is disposed off.