Dwarka Nath v. Income Tax Officer

Facts

• Income Tax Officer made assessment against Dwarka Nath
• Dwarka Nath directly approached HC under Art.226 instead of filing statutory appeal before Commissioner of Income Tax (Appeals)
• Department objected: alternative remedy (statutory appeal) exists; writ not maintainable

Issue

1. Whether Art.226 writ petition is maintainable when an adequate statutory alternative remedy (appeal) is available?

Held

• Existence of alternative remedy is a rule of self-restraint, not a rule of jurisdiction
• HC retains discretion to entertain writ petition even where appeal exists
• Exceptions where writ maintainable despite alternative remedy: (a) fundamental right directly violated; (b) natural justice completely denied; (c) authority acted without jurisdiction (order is nullity); (d) alternative remedy is inadequate or inefficacious
• On facts: case remanded to determine if exceptions apply

Ratio Decidendi

Art.226 confers wide power on High Courts "for any other purpose." This constitutional power cannot be curtailed by existence of statutory remedies. Alternative remedy is a relevant consideration (courts normally decline to exercise writ jurisdiction) but not a jurisdictional bar. Where the very foundation of proceedings is challenged (nullity, no jurisdiction), writ is appropriate regardless of appeal.