Efficacious appellate remedy governs writ interference while Kar Vivad Samadhan Scheme objections may be urged in appeal.

Where an efficacious appellate remedy is available, the writ court may decline final interference and leave the parties to agitate their substantive objections before the appellate authority. The text notes the contention that immunity obtained by the principal noticee under the Kar Vivad Samadhan Scheme, together with the departmental circular binding the Department, could bar proceedings against subsidiary noticees. It also records that those points were capable of effective consideration in appeal, where appropriate relief could be granted if justified. The writ petition was therefore kept pending on record while the statutory appeal proceeded in accordance with law.

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Issues: Whether the writ petition should be entertained when an efficacious appellate remedy was available, and whether the departmental circular and Kar Vivad Samadhan Scheme consequence could be raised before the appellate authority.

Analysis: The order records the contention that, once the principal noticee had obtained immunity under the Kar Vivad Samadhan Scheme, the subsidiary noticees could not be proceeded against and that the departmental circular supported that position. It was also noted that the Department is bound by its circulars. However, the order found that these points could be effectively urged before the appellate authority, which was competent to consider them and grant appropriate relief if warranted. The writ was therefore not rejected, but the matter was left to the appellate process, with the writ to remain on record pending the appeal.

Conclusion: The writ petition was not finally decided on merits and the petitioner was directed to pursue the appellate remedy, with the appellate authority free to dispose of the appeal in accordance with law.

Ratio Decidendi: Where an efficacious appellate remedy is available, the writ court may decline final interference and permit the statutory appeal to proceed, leaving the parties to urge their substantive contentions before the appellate authority.

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