https://www.taxtmi.com/caselaws?id=26108 Writ jurisdiction under Article 226 may be invoked despite an alternative statutory appeal where the remedy is not efficacious, is onerous, or the challenge concerns jurisdictional error. Under the Estate Duty Act, section 70(2) gives the accountable person a statutory option to pay immovable-property duty in yearly or half-yearly instalments, and that mode cannot be altered by the Controller; section 70(1) is a separate discretionary postponement power. The Controller must also consider applications under section 73(4) to treat the person as not in default before imposing penalty, and penalty cannot be levied before the first instalment falls due. en-us Tue, 19 Nov 1985 00:00:00 +0530 Tue, 02 Feb 2010 18:04:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26108 Writ jurisdiction under Article 226 may be invoked despite an alternative statutory appeal where the remedy is not efficacious, is onerous, or the challenge concerns jurisdictional error. Under the Estate Duty Act, section 70(2) gives the accountable person a statutory option to pay immovable-property duty in yearly or half-yearly instalments, and that mode cannot be altered by the Controller; section 70(1) is a separate discretionary postponement power. The Controller must also consider applications under section 73(4) to treat the person as not in default before imposing penalty, and penalty cannot be levied before the first instalment falls due. Case-Laws Income Tax Tue, 19 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26108