https://www.taxtmi.com/caselaws?id=127782 Article 226 relief was treated as unavailable where the Bihar Sales Tax Act, 1947 provided an effective statutory reference remedy that the petitioners had not pursued. The text also notes that a turnover dispute raised for the first time in the High Court, involving accounts and factual determination not examined by the sales tax authorities, could not be entertained in writ jurisdiction. The governing principle stated is that an adequate statutory remedy must ordinarily be exhausted, and factual issues not investigated by the statutory forums are not fit for first-time adjudication in writ proceedings. en-us Fri, 25 Sep 1959 00:00:00 +0530 Sat, 16 Mar 2013 15:33:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127782 Article 226 relief was treated as unavailable where the Bihar Sales Tax Act, 1947 provided an effective statutory reference remedy that the petitioners had not pursued. The text also notes that a turnover dispute raised for the first time in the High Court, involving accounts and factual determination not examined by the sales tax authorities, could not be entertained in writ jurisdiction. The governing principle stated is that an adequate statutory remedy must ordinarily be exhausted, and factual issues not investigated by the statutory forums are not fit for first-time adjudication in writ proceedings. Case-Laws VAT and Sales Tax Fri, 25 Sep 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127782