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    <title>1996 (9) TMI 152 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
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    <description>The writ petition was held not maintainable because the petitioner had efficacious statutory remedies available, namely before the Tribunal under Section 35C(2) and by way of reference under Section 35G. The grievance that the plea on extended limitation and penalty calculation had not been considered did not justify interference under Article 226, so the petition was dismissed.</description>
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      <title>1996 (9) TMI 152 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
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      <description>The writ petition was held not maintainable because the petitioner had efficacious statutory remedies available, namely before the Tribunal under Section 35C(2) and by way of reference under Section 35G. The grievance that the plea on extended limitation and penalty calculation had not been considered did not justify interference under Article 226, so the petition was dismissed.</description>
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