Alternative statutory remedies barred Article 226 writ relief where sales tax exemption issues had to be pursued under the Act.

Article 226 writ jurisdiction was held unavailable where the East Punjab General Sales Tax Act, 1948 provided a complete statutory remedy by appeal, revision and reference to the High Court. The Court treated the existence of adequate alternative remedies as a sufficient ground to decline examination of the claimed sales tax exemption on merits, and directed the applicants to pursue the remedies under the Act. The applications were therefore not maintainable under Article 226.

---

---

Issues: Whether the applicants could invoke the extraordinary jurisdiction under Article 226 of the Constitution of India despite the availability of appeal, revision, and statement-of-case remedies under the East Punjab General Sales Tax Act, 1948.

Analysis: The Act provided a complete remedial scheme through appeal, revision, and reference to the High Court. In view of those statutory remedies, the Court declined to examine the merits of the claim to exemption from sales tax. The existence of adequate remedies under the Act was treated as a reason to refuse recourse to writ jurisdiction.

Conclusion: The applications were not maintainable under Article 226 and were dismissed, leaving the applicants to pursue the remedies available under the Act.

---