Alternative statutory remedy bars writ challenge to tax recovery notice where no constitutional attack is made

A writ petition challenging a recovery notice for tax arrears was held not maintainable where an effective alternative statutory remedy existed under Section 287-A of the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950. The Court noted that the remedy under Section 51 of the Uttarakhand Value Added Tax Act, 2005 was not available to question the recovery citation, and the petitioner could not bypass the available statutory route in Article 226 proceedings. As no constitutional challenge was raised to Section 287-A, the writ court declined interference and directed resort to the prescribed remedy.

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Issues: Whether the writ petition challenging the recovery notice was liable to be entertained in view of the alternative statutory remedy under Section 287-A of the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950.

Analysis: The recovery notice related to recovery of tax arrears as arrears of land revenue. The Court noted that the remedy under Section 51 of the Uttarakhand Value Added Tax Act, 2005 was not available to question the recovery citation, but an alternative remedy existed under Section 287-A of the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950. Since there was no challenge to the constitutional validity of Section 287-A, the burden to show unconstitutionality was not discharged, and the statutory obligation to pursue the available remedy could not be bypassed in writ proceedings under Article 226 of the Constitution of India.

Conclusion: The writ petition was not maintainable in the presence of the alternative remedy under Section 287-A of the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950, and interference was declined.

Ratio Decidendi: Where an effective statutory remedy exists and no constitutional challenge is mounted to the remedial provision, writ jurisdiction will ordinarily not be invoked to bypass that remedy.

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