https://www.taxtmi.com/caselaws?id=171408 The availability of an alternative statutory remedy does not by itself bar writ jurisdiction, as the exhaustion rule is one of policy and discretion, not an absolute rule of law. Where the challenge goes to the competence of the taxing authority, the validity of the taxing provisions, constitutional limits under Article 276, or an assessment made in breach of natural justice, the High Court may still entertain the writ petition. Summary dismissal solely on the ground of alternative remedy was therefore not in accordance with law, and the writ petition was required to be restored for decision on merits. en-us Fri, 02 Aug 1968 00:00:00 +0530 Mon, 20 Jul 2015 11:02:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171408 The availability of an alternative statutory remedy does not by itself bar writ jurisdiction, as the exhaustion rule is one of policy and discretion, not an absolute rule of law. Where the challenge goes to the competence of the taxing authority, the validity of the taxing provisions, constitutional limits under Article 276, or an assessment made in breach of natural justice, the High Court may still entertain the writ petition. Summary dismissal solely on the ground of alternative remedy was therefore not in accordance with law, and the writ petition was required to be restored for decision on merits. Case-Laws Indian Laws Fri, 02 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171408