Alternative Remedy Bars Writ Challenge to Sale Proclamation Where Tax Recovery Objections and Claim Petition Were Available

A writ challenge to a proposed sale proclamation was held not maintainable because the petitioners had adequate alternative remedies under the tax recovery process. They had already objected on the basis that the property was separate property and not that of the Hindu undivided family assessee, and the Court noted that objections could be raised before the Tax Recovery Officer and, after sale, a claim petition could be pursued before confirmation of sale. In view of those remedies, writ jurisdiction was declined and the petition was dismissed.

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Issues: Whether the writ petition challenging the proposed sale proclamation was maintainable when the petitioners had alternative remedies before the Tax Recovery Officer.

Analysis: The petitioners had already raised objections to the proposed sale on the ground that the property was not the asset of the Hindu undivided family-assessee but their separate property. The Court noted that remedies were available before the Tax Recovery Officer to object to the proclamation and, after sale, to pursue a claim petition before confirmation of sale. In view of those remedies, invocation of writ jurisdiction was not warranted.

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

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