2000 (11) TMI 42

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..... YAK J.--Against the impugned order of the second respondent, the petitioner can institute a suit in a civil court to establish the right claimed by it. However, learned counsel for the petitioner would contend that the provision for alternative remedy would not come in the way of this court exercising discretionary power under article 226 of the Constitution of India. It is true that in certain ci .....

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..... ia without exhausting the comprehensive, effective legal remedy by way of a suit before the civil court. It cannot be gainsaid that ultimately the claim put forth by the petitioner before the second respondent touches upon the title to the property and it is quite often held by the courts that title question cannot be decided in a petition under article 226 of the Constitution of India. It is als .....

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..... say that the petitioner can definitely institute a suit under rule 11(6) of the Second Schedule to the Income-tax Act. In the result and for the foregoing reasons, we decline to entertain the writ petition and it is accordingly dismissed reserving liberty to the petitioner to avail of the statutory alternative remedies under rule 11(6) of the Second Schedule to the Income-tax Act. No costs.
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