https://www.taxtmi.com/caselaws?id=301099 A writ challenge to electricity duty assessment and recovery under the U.P. Electricity (Duty) Act and Rules was not treated as maintainable where a specific appellate remedy existed under Rule 13-A and the dispute turned on mixed questions of fact and law. The court noted that issues such as meter installation, cessation of generating sets, and verification of auxiliary consumption required factual examination by the statutory forum. In fiscal matters, writ jurisdiction is ordinarily not used to bypass an efficacious appeal mechanism. The petitioner was therefore directed to pursue the prescribed appellate remedy, with interim status quo protection and liberty to appeal within time. en-us Mon, 24 Nov 2014 00:00:00 +0530 Sat, 12 Mar 2022 08:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301099 A writ challenge to electricity duty assessment and recovery under the U.P. Electricity (Duty) Act and Rules was not treated as maintainable where a specific appellate remedy existed under Rule 13-A and the dispute turned on mixed questions of fact and law. The court noted that issues such as meter installation, cessation of generating sets, and verification of auxiliary consumption required factual examination by the statutory forum. In fiscal matters, writ jurisdiction is ordinarily not used to bypass an efficacious appeal mechanism. The petitioner was therefore directed to pursue the prescribed appellate remedy, with interim status quo protection and liberty to appeal within time. Case-Laws Indian Laws Mon, 24 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301099