Writ jurisdiction and alternative remedy: title disputes over property should ordinarily be pursued through civil suit remedies.

Writ jurisdiction under Article 226 is ordinarily declined where an effective alternative civil remedy exists, especially when the dispute turns on title to property. The Court treated the petitioner's claim as one requiring adjudication of title, which is better suited to a civil suit under Rule 11(6) of the Second Schedule to the Income-tax Act. In the absence of any extraordinary circumstance, the petitioner was required to pursue that statutory remedy rather than seek writ relief. The petition was therefore not entertained and the petitioner was relegated to the civil remedy.

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Issues: Whether a writ petition under Article 226 of the Constitution of India was maintainable when an effective alternative remedy by way of a civil suit under Rule 11(6) of the Second Schedule to the Income-tax Act was available, and whether the Court should adjudicate a title dispute in writ proceedings.

Analysis: The petitioner sought relief against action affecting property claimed by it, but the claim essentially involved determination of title. The Court held that writ jurisdiction under Article 226 is discretionary and should be exercised with circumspection, particularly where an effective alternative remedy exists. In the absence of any extraordinary circumstance, the petitioner was required to pursue the comprehensive remedy of a civil suit. The Court also declined to express any opinion on the competence of the proceedings before the Co-operative Tribunal, leaving that question open.

Conclusion: The writ petition was not entertained, and the petitioner was relegated to the statutory alternative remedy of a suit under Rule 11(6) of the Second Schedule to the Income-tax Act. The decision is against the petitioner and in favour of the Revenue.

Final Conclusion: Writ relief was refused on the ground of availability of an effective alternative remedy, and the petitioner was left to pursue the civil remedy under the Income-tax framework.

Ratio Decidendi: Where an effective alternative remedy exists and the dispute turns on title to property, the Court should ordinarily decline to exercise writ jurisdiction under Article 226 of the Constitution of India.

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