https://www.taxtmi.com/caselaws?id=49707 Article 226 writ power is territorially confined to persons or authorities within the High Court's jurisdiction, so the mere location of the Investigation Commission in Delhi did not by itself confer jurisdiction on the Punjab High Court. The Court also treated writ relief as discretionary and noted that, where an adequate statutory remedy has already been invoked and remains pending, it is proper to decline writ intervention at that stage. The abstract exclusivity of Section 8(5) was left open, but the pending statutory reference weighed against relief. On that basis, the refusal of writ relief was sustained. en-us Fri, 22 Jan 1954 00:00:00 +0530 Wed, 10 Sep 2014 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49707 Article 226 writ power is territorially confined to persons or authorities within the High Court's jurisdiction, so the mere location of the Investigation Commission in Delhi did not by itself confer jurisdiction on the Punjab High Court. The Court also treated writ relief as discretionary and noted that, where an adequate statutory remedy has already been invoked and remains pending, it is proper to decline writ intervention at that stage. The abstract exclusivity of Section 8(5) was left open, but the pending statutory reference weighed against relief. On that basis, the refusal of writ relief was sustained. Case-Laws Income Tax Fri, 22 Jan 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49707