AIR 2005 SUPREME COURT 3936 ::2005 AIR SCW 3727 ::(2005) 59 KantLJ(Trib) 430 ::2005 (6) SCC 499 ::(2005) 5 Scale 548 ::2005 (142) STC 1 ::(2005) 5 SCJ 713 ::2005 (5) SLT 464 ::2005 (5) Supreme 161 ::(2005) 6 JT 298 (SC) ::2005 (6) JT 298

Supreme Court Of India

(From : 2000 (1)) Shim LC 456 (Him. Pra.))

Hon'ble Judge(s): Ruma Pal, Arijit Pasayat, C. K. Thakker , JJJ

(A) Constitution of India , Art.226— Alternative remedy - Doctrine of exhaustion of statutory remedy - Exceptions @page-SC3937to, stated - Taxing authority shown to have assumed jurisdiction which they do not possess - Writ petition entertained by High Court after dealing with question as to why alternative statutory remedy available was not efficacious - Reasoning of High Court, not irrational - No interference. In the instant case the writ petitioners had indicated the reasons as to why they thought that the alternative remedy would not be efficacious. Though the High Court did not go into that plea relating to bias in detail, yet it felt that alternative remedy would not be a bar to entertain the writ petition. Since the High Court has elaborately dealt with the question as to why the statutory remedy available was not efficacious, it would not be proper for SC in appeal to consider the question again. When the High Court had entertained a writ petition notwithstanding existence of an alternative remedy SC while dealing with the matter in an appeal should not permit the question to be raised unless the High Court's reasoning for entertaining the writ petition is found to be palpably unsound and irrational. Judgment is not vulnerable on the ground that alternative remedy was not availed. There are two well recognized exceptions to the doctri....