https://www.taxtmi.com/caselaws?id=422380 Writ petitions challenging appellate orders under the Bengal Agricultural Income Tax Act, 1944 were held not maintainable because a statutory appellate remedy lay before the West Bengal Taxation Tribunal. The Court applied the alternative remedy rule and found no pleaded exception such as lack of jurisdiction, breach of natural justice, procedural irregularity, or a constitutional challenge. As the petitioners had already used the appellate hierarchy and sought to bypass the Tribunal by invoking Article 226, the Tribunal was treated as the proper forum to examine the dispute and grant relief, including interim relief if warranted. en-us Fri, 06 May 2022 00:00:00 +0530 Thu, 23 Jun 2022 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422380 Writ petitions challenging appellate orders under the Bengal Agricultural Income Tax Act, 1944 were held not maintainable because a statutory appellate remedy lay before the West Bengal Taxation Tribunal. The Court applied the alternative remedy rule and found no pleaded exception such as lack of jurisdiction, breach of natural justice, procedural irregularity, or a constitutional challenge. As the petitioners had already used the appellate hierarchy and sought to bypass the Tribunal by invoking Article 226, the Tribunal was treated as the proper forum to examine the dispute and grant relief, including interim relief if warranted. Case-Laws Indian Laws Fri, 06 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422380