Alternative statutory remedy bars writ petitions where tax disputes can be pursued before the Tribunal.

Writ petitions challenging appellate orders under the Bengal Agricultural Income Tax Act, 1944 were held not maintainable because a statutory appellate remedy lay before the West Bengal Taxation Tribunal. The Court applied the alternative remedy rule and found no pleaded exception such as lack of jurisdiction, breach of natural justice, procedural irregularity, or a constitutional challenge. As the petitioners had already used the appellate hierarchy and sought to bypass the Tribunal by invoking Article 226, the Tribunal was treated as the proper forum to examine the dispute and grant relief, including interim relief if warranted.

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Issues: Whether the writ petitions were maintainable in view of the statutory appellate remedy before the West Bengal Taxation Tribunal against the orders of the first appellate authority under the Bengal Agricultural Income Tax Act, 1944.

Analysis: The petitions challenged appellate orders confirming assessment orders under the Bengal Agricultural Income Tax Act, 1944. The statutory scheme under the West Bengal Taxation Tribunal Act, 1987 conferred jurisdiction on the Tribunal over disputes relating to levy, assessment, collection and enforcement of tax under specified State Acts, and provided for redressal against orders passed under the Bengal Agricultural Income Tax Act, 1944. The Court found that the petitioners had already invoked the appellate hierarchy and were seeking to bypass the further statutory remedy before the Tribunal by invoking Article 226, without any pleaded case of lack of jurisdiction, breach of natural justice, procedural irregularity, or constitutional challenge. The exceptions to the rule of alternative remedy were not established, and the Tribunal was the appropriate forum to examine the dispute and grant relief, including interim relief, if warranted.

Conclusion: The writ petitions were not maintainable and were rejected on the ground of availability of the statutory remedy before the West Bengal Taxation Tribunal.

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