Alternative statutory appeal bars writ challenge to attachment and sale proclamation under the Income-tax Act.

A writ petition challenging attachment and proclamation of sale was found not maintainable because an efficacious statutory appeal lay under Rule 86 of Schedule II to the Income-tax Act. The court accepted that an aggrieved person, even if not a party to the assessment proceedings, could invoke that appellate remedy. In view of the available alternative statutory remedy, exercise of writ jurisdiction was considered inappropriate.

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Issues: Whether the writ petition challenging the attachment and proclamation of sale was maintainable in view of the statutory right of appeal under Rule 86 of Schedule II to the Income-tax Act.

Analysis: The challenge to the proclamation of sale was met with the objection that the petitioner had an efficacious statutory remedy by way of appeal under Rule 86 of Schedule II. Although there was some initial debate on whether the petitioner, not being a party to the assessment proceedings, could invoke that remedy, it was accepted that an aggrieved person could maintain such an appeal. The availability of this alternative statutory remedy rendered invocation of writ jurisdiction inappropriate.

Conclusion: The writ petition was held to be not maintainable because an alternative statutory remedy of appeal was available to the petitioner.

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