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    <title>1961 (3) TMI 82 - PUNJAB HIGH COURT</title>
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    <description>Where an adequate and efficacious statutory remedy is available against an order under sales tax law, the High Court may decline to exercise discretionary jurisdiction under Article 226. The availability of a reference remedy on questions of law weighed against writ interference, and the petition was also filed after unexplained delay and laches. In the absence of any exceptional ground justifying bypass of the statutory remedy, the challenge was not entertained and discretionary relief was refused.</description>
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      <description>Where an adequate and efficacious statutory remedy is available against an order under sales tax law, the High Court may decline to exercise discretionary jurisdiction under Article 226. The availability of a reference remedy on questions of law weighed against writ interference, and the petition was also filed after unexplained delay and laches. In the absence of any exceptional ground justifying bypass of the statutory remedy, the challenge was not entertained and discretionary relief was refused.</description>
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