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    <title>2022 (1) TMI 1481 - RAJASTHAN HIGH COURT</title>
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    <description>A writ petition under Article 226 challenging a deficit stamp duty demand and consequential attachment was declined because an efficacious statutory remedy was available. The Court applied the settled principle that the existence of an alternate remedy ordinarily justifies refusal to entertain writ jurisdiction, and prior admission or interim proceedings did not prevent dismissal on that ground. It held that disputes under the stamp valuation and inquiry scheme should be pursued before the competent statutory authority, not through writ proceedings.</description>
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      <description>A writ petition under Article 226 challenging a deficit stamp duty demand and consequential attachment was declined because an efficacious statutory remedy was available. The Court applied the settled principle that the existence of an alternate remedy ordinarily justifies refusal to entertain writ jurisdiction, and prior admission or interim proceedings did not prevent dismissal on that ground. It held that disputes under the stamp valuation and inquiry scheme should be pursued before the competent statutory authority, not through writ proceedings.</description>
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