Dismissing the petition  the Court held that  the document dated January 5, 2024 was merely a show-cause notice. The scope of interference by the court at this stage was limited. The “provisional assessment order” as the name suggests, was “provisional” in nature. The adjudicating authority was best suited to decide the question of the benami nature of the property. The show-cause notice was a detailed notice running to several pages containing several factual basis and it was within the province of ‘adjudicating authority’ to decide whether the property was “benami” in nature and whether the petitioners were liable for any action under the Act. The petitioners could avail of the remedies under the Act and take all possible factual and legal grounds before the adjudicating authority.