Writ remedy and alternative forum: court declined merits review of discriminatory tax exemption grievance and directed statutory recourse.

Where a grievance concerns alleged discriminatory tax exemption treatment, the writ court may decline merits adjudication if an effective statutory or forum-based remedy is available. The petition was treated as having become infructuous with the passage of time and the change in legal position, and the remaining exemption grievance was not examined in writ proceedings. The petitioner was instead relegated to the appropriate authority and, if necessary, the appropriate forum in accordance with law, with liberty to pursue the claim and an expectation of expeditious consideration. No substantive determination on the exemption claim was made.

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Issues: Whether the writ petition should be entertained on merits, or the petitioner should be relegated to the appropriate authority and forum in relation to the grievance of discriminatory tax exemption treatment.

Analysis: The petition was stated to have become infructuous with the passage of time and the change in the legal position. The remaining grievance concerned alleged discrimination in the grant of exemption benefits under the new enactment and policy. The Court declined to decide that grievance in writ proceedings and held that it could first be raised before the appropriate authority and thereafter before the appropriate forum in accordance with law. Liberty was granted for that purpose, with an expectation of expeditious consideration of such grievances.

Conclusion: The petitioner was relegated to the alternative statutory remedy and no adjudication on the substantive exemption claim was made.

Final Conclusion: The proceeding was disposed of without deciding the merits of the tax exemption dispute, leaving the petitioner free to pursue the grievance before the competent authority and forum.

Ratio Decidendi: Where an effective statutory or forum-based remedy is available for a grievance of discriminatory tax treatment, the writ court may decline merits adjudication and direct the party to pursue that remedy.

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