1991 Supreme(SC) 506

Supreme Court Of India
Decided On : (September 23, 1991)
FELDOHFAUTO AND GAS INDUSTRIES LIMITED
Versus
Union of India

The appellants were allowed to pursue the writ petition on the point of validity in the notification, while being directed to address other assessment details in regular appeals under the Act.

Headnote:

ALTERNATIVE REMEDY - WRIT PETITION - The court allowed the appeal and restored the writ petition to be disposed of by the High court in regard to the point of validity in the notification, while directing the appellants to agitate other points concerning details of the assessment in regular appeals under the Act.

Fact of the Case:

The High court dismissed the writ petition filed by the appellants on the ground of not availing the alternative remedy of appeal. The appellants had challenged the validity of a notification in the writ petition.

Finding of the Court:

The court allowed the appeal and restored the writ petition to be disposed of by the High court in regard to the point of validity in the notification, while directing the appellants to agitate other points concerning details of the assessment in regular appeals under the Act.

Issues: Dismissal of writ petition for not availing alternative remedy of appeal, validity of notification, and the scope of contentions in the appeal under statutory provisions.

Ratio Decidendi: The appellants were allowed to pursue the writ petition on the point of validity in the notification, while being directed to address other assessment details in regular appeals under the Act.

Final Decision: The court allowed the appeal, restored the writ petition, and directed the appellants to address specific points in regular appeals under the Act.