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    <title>2021 (10) TMI 691 - Supreme Court</title>
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    <description>Alternative statutory remedy does not bar writ jurisdiction where the challenge is to jurisdiction or legislative competence and the issue can be decided as a pure question of law. The Court treated the dispute over levy of electricity duty on supply to a licensee as turning on construction of the charging and definitional provisions and on the State&#039;s power to impose the levy. Because the underlying transaction was not in dispute and no factual adjudication was required, the matter was fit for examination under Article 226. The High Court should therefore not have refused to entertain the writ petition on the grounds of alternative remedy or disputed facts; the writ was maintainable.</description>
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    <pubDate>Fri, 24 Sep 2021 00:00:00 +0530</pubDate>
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      <title>2021 (10) TMI 691 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=413639</link>
      <description>Alternative statutory remedy does not bar writ jurisdiction where the challenge is to jurisdiction or legislative competence and the issue can be decided as a pure question of law. The Court treated the dispute over levy of electricity duty on supply to a licensee as turning on construction of the charging and definitional provisions and on the State&#039;s power to impose the levy. Because the underlying transaction was not in dispute and no factual adjudication was required, the matter was fit for examination under Article 226. The High Court should therefore not have refused to entertain the writ petition on the grounds of alternative remedy or disputed facts; the writ was maintainable.</description>
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      <pubDate>Fri, 24 Sep 2021 00:00:00 +0530</pubDate>
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