Alternate statutory remedy bars writ relief where electricity duty liability turns on disputed factual questions.

The writ court declined to exercise extraordinary jurisdiction where the challenge to notices demanding electricity duty turned on disputed facts about the nature of supply and the transaction with the Electricity Board, including whether return-filing and duty-liability provisions applied. Because those issues required factual enquiry and a statutory appeal was available under the Bihar State Electricity Act, 1948, the petition was not entertained and the petitioner was left to pursue the appellate remedy.

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Issues: Whether the writ petition should be entertained in view of the availability of a statutory appeal, when the controversy turns on disputed questions of fact concerning liability to file returns and liability to pay electricity duty under the Bihar State Electricity Act, 1948.

Analysis: The challenge arose from notices demanding electricity duty and the petitioner's contention that the charging and return-filing provisions were inapplicable. The dispute depended upon the nature of the supply and transaction with the Electricity Board, which required factual enquiry. As an appellate remedy was available under the statute, the writ court declined to exercise its extraordinary jurisdiction.

Conclusion: The writ petition was not entertained and the petitioner was left to pursue the statutory appeal.

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