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2021 (6) TMI 379

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..... td. vs. ITO [ 1960 (11) TMI 8 - Supreme Court ] - Also see Whirlpool Corpn. vs. Registrar of Trade Marks [ 1998 (10) TMI 510 - Supreme Court ] In this case, particularly, we do not see any purpose in relegating the petitioner to the alternate forum, in view of the fact that the issue raised stands already covered by the judgment of this Court in Concentrix case [ 2021 (4) TMI 1051 - DELHI HIGH COURT ] there being no dispute qua the facts. As a matter of fact, the Supreme Court, in ABL International Ltd. vs. Export Credit Guarantee Corpn. of India Ltd., [ 2003 (12) TMI 584 - Supreme Court ] has observed that even where the facts are disputed, it does not, willy-nilly, restrain a writ Court from entertaining such an action, if it, otherwis .....

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..... these proceedings, if this is the only defence available to respondent nos. 1 to 3/revenue, as is evident from Mr. Bhatia s submission, i.e., an alternative remedy is available with the petitioner, we are not inclined to reject this petition on that score. 3.1. As has been observed by this Court and other courts including the Supreme Court in several judgments, an alternate remedy is a self-imposed limitation placed on itself by the Court. It does not prevent the Court from entertaining an action, if it, otherwise, has jurisdiction in the matter. [ See Calcutta Discount Co. Ltd. vs. ITO 2 , (1961) 2 SCR 241; Also see Whirlpool Corpn. vs. Registrar of Trade Marks 3 , (1998) 8 SCC 1] 3.2. In this case, particularly, we do not see an .....

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..... rder prohibiting an authority acting without jurisdiction from continuing such action. 3 . 14. The power to issue prerogative writs under Article 226 of the Constitution is plenary in nature and is not limited by any other provision of the Constitution. This power can be exercised by the High Court not only for issuing writs in the nature of habeas corpus, mandamus, prohibition, quo warranto and certiorari for the enforcement of any of the Fundamental Rights contained in Part III of the Constitution but also for any other purpose . 15. Under Article 226 of the Constitution, the High Court, having regard to the facts of the case, has a discretion to entertain or not to entertain a writ petition. But the High Court has imposed upo .....

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..... preme Court in the case of ABL International Ltd., in which the court considered the very same submissions, which is that, the dispute in issue was contractual in nature, and no mandamus could be issued for recovery of money. This is, in addition to the fact that in ABL's case the Supreme Court discussed, distinguished and explained its earlier judgments, which on the face of it took a somewhat different view. Thus, the Supreme Court in ABL's case, while examining a plethora of past precedents including the Suganmal's case, set out the following legal principles to ascertain maintainability of a writ petition:- ..27. ..From the above discussion of ours, the following legal principles emerge as to the maintainability of a wr .....

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