2009 (12) TMI 228

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..... ere a statute creates a right or liability and also prescribes the remedy or procedure for the enforcement of that right or liability, resort must be had to that statutory remedy rather than invoking the extraordinary and prerogative writ jurisdiction of the High Court under article 226 of Constitution of India. - 7792 of 2008 - - - Dated:- 23-12-2009 - A.K. SIKRI and SIDDHARTH MRIDUL JJ. P. L. Juneja for the petioner. Subhash Bansal for the respondents. JUDGMENT 1. SIDDHARTH MRIDUL, J. - At the very outset it is relevant to observe that the main body of the instant petition is totally bereft of material and necessary facts and particulars. The only reference to the facts is by way of list of dates and events an .....

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..... a petition under Article 226 of the Constitution of India must necessarily state clearly all the material facts, right which has been infringed, ground or grounds on which the relief is claimed and the nature of relief sought. A petition challenging an action of an authority as arbitrary, discretionary or unreasonable must clearly indicate how and in what manner it is violative of Article 14,16 or 19 of the Constitution. The necessary facts and particulars have to be expressly furnished in the petition. No particulars have been stated in the instant petition and the petition deserves to be dismissed on this ground alone. 3. We also observe from the list of dates and events and the prayer clause in the writ petition that the challe .....

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..... rs relating to assessment, levy and collection of tax, may exercise jurisdiction only when question of infringement of fundamental rights arise, or where on undisputed facts the taxing authorities are shown to have assumed jurisdiction, which they have do not possess. However, with regards to the rights other than fundamental rights, such as right sought to be raised in the instant petition, the High Court ought not to exercise its jurisdiction under Article 226 of the Constitution, when an alternative, adequate and equally efficacious remedy is available to the Petitioner. 6. In the present case the Petitioner seeks to assail the order passed by the Tribunal, partly allowing the appeal of the Petitioner against the order of the Com .....

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