Basu Distributors Pvt. Ltd. vs Income Tax Officer on 15 December, 2006
In Chemical Sales Corporation v. New Delhi Municipal Council 1996 V AD (Delhi) 89 another Division Bench has observed that in the ordinary course it may not be very appropriate to take resort to Article 226 if an alternative efficacious remedy is available. Nevertheless the Division Bench entertained the writ petition since the orders that had been assailed could have been viewed as void and non est and for the reason that the adjudication involved the determination of pure questions of law.