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    <description>A civil suit challenging revenue orders was not maintainable where an appeal or revision on the same subject matter was already pending before the Divisional Commissioner, because a party cannot simultaneously pursue parallel and inconsistent remedies on the same cause of action. The plaint rejection request was wrongly decided by focusing only on the existence of a cause of action and not on the legal effect of the pending proceedings and the election of remedy. The plaint was therefore liable to be rejected under Order 7 Rule 11 CPC.</description>
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      <description>A civil suit challenging revenue orders was not maintainable where an appeal or revision on the same subject matter was already pending before the Divisional Commissioner, because a party cannot simultaneously pursue parallel and inconsistent remedies on the same cause of action. The plaint rejection request was wrongly decided by focusing only on the existence of a cause of action and not on the legal effect of the pending proceedings and the election of remedy. The plaint was therefore liable to be rejected under Order 7 Rule 11 CPC.</description>
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