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Exec.Committ. Of The Thauri ... vs Addl.Commissioner (Judicial) Ayodhya ... on 3 February, 2021

15. As is evident from the narration of the facts made by this Court hereinabove, the order passed by Hon'ble Supreme Court in the aforecited case of Union of India Vs. State of Haryana (supra) was passed as Union of India had questioned the very applicability of Sales Tax to action taken by Union of India under its statutory liability under the Telegraph Act. Such an order which is not a judgment passed in the peculiar facts and circumstances of the case, cannot be said to be laying down the law that even when statutory remedy is available which is equally efficacious, the High Court should entertain a writ petition.
Allahabad High Court Cites 31 - Cited by 0 - S Chandra - Full Document

Pramod Tiwari vs The State Of Bihar on 25 July, 2024

56. That apart, we may also usefully refer to the decisions of this Court reported in (1977) 2 SCC 724 (State of Uttar Pradesh v. Indian Hume Pipe Co. Ltd.) and (2000) 10 SCC 482 (Union of India v. State of Haryana). What appears on a plain reading of the former decision is that whether a certain item falls within an entry in a sales tax statute, raises a pure question of law and if investigation into facts is unnecessary, the high court could entertain a writ petition in its discretion even though the alternative remedy was not availed of; and, unless exercise of discretion is shown to be unreasonable or perverse, this Court would not interfere. In the latter decision, this Court found the issue raised by the appellant to be pristinely legal requiring determination by the high court without putting the appellant through the mill of statutory appeals in the hierarchy. What follows from the said decisions is that where the controversy is a purely legal one and it does not involve disputed questions of fact but only questions of law, then it should be decided by the high court instead of dismissing the writ petition on the ground of an alternative remedy being available.
Patna High Court Cites 31 - Cited by 0 - Full Document

M/S Telco Construction Equipme vs State Of Jharkhand & Ors on 1 August, 2011

In another case of Union of India & Another Vs. State of Haryana & Another (Supra), the tax was duly assessed and without availing remedy of the appeal, the Union of India preferred writ petition straightway and challenged the assessment order on the ground that it involves no question of fact and in that situation Hon'ble Supreme Court observed that "alternative remedy in the form of statutory appeal is not an absolute bar"
Jharkhand High Court Cites 7 - Cited by 0 - P C Tatia - Full Document
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