https://www.taxtmi.com/caselaws?id=284072 A writ of mandamus under article 226 can lie to restrain enforcement of a sales tax provision already held ultra vires where the threatened levy would be without authority of law and infringe the trader's fundamental right under article 19(1)(g). The availability of a statutory remedy does not bar relief in such circumstances, especially when the alternative deposit-based remedy is not an adequate substitute. The Court treated protection against coercive action under an invalid taxing provision as a proper basis for constitutional relief and held that the High Court erred in refusing the writ. en-us Tue, 16 Mar 1954 00:00:00 +0530 Fri, 25 Oct 2019 18:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284072 A writ of mandamus under article 226 can lie to restrain enforcement of a sales tax provision already held ultra vires where the threatened levy would be without authority of law and infringe the trader's fundamental right under article 19(1)(g). The availability of a statutory remedy does not bar relief in such circumstances, especially when the alternative deposit-based remedy is not an adequate substitute. The Court treated protection against coercive action under an invalid taxing provision as a proper basis for constitutional relief and held that the High Court erred in refusing the writ. Case-Laws Indian Laws Tue, 16 Mar 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284072