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Issues: Whether the writ petition was maintainable in view of the statutory alternative remedy of seeking reference of questions of law under Section 12-D, and whether the period spent in the writ proceedings deserved exclusion for computing limitation before the Tribunal.
Analysis: The statutory scheme provided a specific post-tribunal remedy by application to the Tribunal for reference of questions of law to the High Court, with a further remedy if the Tribunal refused to state the case. Since that remedy had not been availed, the writ petition was held to be barred by the availability of an effective alternative remedy. At the same time, the Court accepted that the petitioner should not suffer on limitation for the time spent bona fide before the Court, and therefore directed exclusion of that period if the reference application was filed within the time granted. The Court also recorded that no opinion was expressed on the merits of the questions sought to be raised before the Tribunal.
Conclusion: The writ petition was not maintainable and was dismissed on the ground of alternative remedy, while the petitioner was granted exclusion of the period spent before the Court for limitation purposes before the Tribunal.
Final Conclusion: The dispute was sent back to the statutory reference mechanism, and the petitioner was protected on limitation if prompt recourse was taken within the time allowed.
Ratio Decidendi: Where a statute provides a specific post-decisional reference procedure for questions of law, writ jurisdiction will ordinarily not be entertained until that remedy is exhausted, though bona fide time spent before the writ court may be excluded for limitation purposes.