Alternative civil remedy bars writ jurisdiction where sales tax assessment grievances can be pursued in civil court.

A writ petition challenging sales tax assessments was held not maintainable because an adequate and effective civil remedy was available. The Court relied on an earlier decision that the Madras General Sales Tax Act, 1939 did not oust the jurisdiction of ordinary civil courts for grievances arising from administration of the Act. Since a civil suit could grant the relief sought, the availability of that remedy barred recourse to writ jurisdiction. The petition was therefore dismissed on the ground of alternative effective remedy.

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Issues: Whether the writ petition was maintainable in view of the availability of an adequate and effective civil remedy.

Analysis: The Court noted that the petitioner challenged the sales tax assessments as illegal, but a prior decision had held that the Madras General Sales Tax Act, 1939 had not ousted the jurisdiction of ordinary civil courts in respect of grievances arising from the administration of the Act. Since a civil suit was available for the relief sought, the existence of that effective remedy was treated as a bar to the writ remedy.

Conclusion: The writ petition was not maintainable and was dismissed for availability of an alternative effective remedy.

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