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TMI Blog2016 (12) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... bility of alternative remedy. Accordingly, this petition is not entertained and the same is dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 14 by the Magistrate. 5. None of the contentions on merits were required to be gone into by this Court having regard to the stage at which the proceedings are obtained. It is an admitted position that notice under Section 13(4) is issued and the possession of the secured asset is taken. The stage at Section 13(4) and postSection 13(4) stages attract a remedy provided under the statute of preferring appeal before the Tribunal. The petitioner has clear statutory alternative remedy under Section 17 of the Act. The issues before the Tribunal could be dealt with after allowing the parties to lead their evidencecumall the contentions which a party may urge. The petitioner would have opportunity to urge all the contentions which are sough ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observed thus, "the High Court overlooked the settled law that the High Court will ordinarily not entertain a petition under Article 226 of the Constitution if an effective remedy is available to the aggrieved person and that this rule applies with greater rigour in matters involving recovery of taxes, cess, fees, other types of public money and the dues of banks and other financial institutions. In our view, while dealing with the petitions involving challenge to the action taken for recovery of the public dues, etc., the High Court must keep in mind that the legislations enacted by Parliament and State Legislatures for recovery of such dues are code unto themselves inasmuch as they not only contain comprehensive procedure for recovery of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions, the Division Bench held that the proper course was to relegate the petitioner to avail the remedy. The alternative remedy has to be adhered to steadfast, instead of allowing the petitioner to straightway approach the High Court in a writ jurisdiction. 9. No case is made out for interference under the writ jurisdiction on the ground of availability of alternative remedy. Accordingly, this petition is not entertained and the same is dismissed. 10. It is clarified that this Court has not gone into the merits of the case of the petitioner. If the appeal is preferred before the Tribunal, the same shall be decided in accordance with law and on merits after considering all the contentions which are sought to be raised in this petition. X X X X Extracts X X X X X X X X Extracts X X X X
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