Alternative civil suit remedy defeats writ challenge to attachment and garnishee objection rejection under the Income-tax recovery rules.

A writ challenge to rejection of objections against attachment and garnishee proceedings is generally not maintainable where Rule 11(6) of the Second Schedule to the Income-tax Act provides an alternative statutory remedy by civil suit. After objections are rejected under Rule 11(5), the aggrieved party may sue to establish its right to the disputed property, and the Tax Recovery Officer's order remains subject to that suit. Because that remedy was available and effective, the writ court declined to interfere.

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Issues: Whether the writ petition challenging rejection of objections to attachment and garnishee proceedings was maintainable in view of the statutory remedy of a civil suit under the Second Schedule to the Income-tax Act, 1961.

Analysis: The objections to the attachment and garnishee order had been rejected under Rule 11(5) of the Second Schedule. Rule 11(6) provides that a party aggrieved by such an order may institute a civil suit to establish its right to the property in dispute, and the order of the Tax Recovery Officer remains subject to the result of that suit. As an effective alternative remedy was available, the writ court declined to interfere.

Conclusion: The writ petition was not entertained because the petitioner had an alternative statutory remedy by way of civil suit, and the challenge failed in writ jurisdiction.

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