Alternative statutory remedy bars writ jurisdiction where a tribunal order raises a question of law under the sales tax statute.

A writ petition challenging the assessment, appellate and Tribunal orders was held not maintainable because the Punjab General Sales Tax Act, 1948 provided an efficacious statutory remedy. The Court accepted the preliminary objection that section 22(1) allowed a question of law arising from the Tribunal's order to be referred to the High Court, and therefore writ jurisdiction should not be used to bypass that remedy. The petition was dismissed on the ground of availability of an alternative statutory remedy.

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Issues: Whether the writ petition was maintainable in view of the statutory alternative remedy under the Punjab General Sales Tax Act, 1948.

Analysis: The petitioner challenged the assessment order, the appellate order, and the Tribunal's order by invoking writ jurisdiction. The Court found force in the preliminary objection that the Act provided a statutory remedy under section 22(1), under which a question of law arising from the Tribunal's order could be referred to the High Court. In the presence of that efficacious remedy, the writ petition did not merit entertainment.

Conclusion: The writ petition was not maintainable and was dismissed on the ground of availability of an alternative statutory remedy.

Ratio Decidendi: Where a statute provides an efficacious remedy for raising questions of law arising from a tribunal's order, writ jurisdiction ordinarily need not be invoked to bypass that remedy.

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