Art.226 -Alternate remedy - Bar - Where a right or liability is created by a statute, the remedy provided by that statute only must be availed of.  When Kerala General Sales Tax Act provides for a second Appeal against the order of the Tribunal, the assessee can also file a revision under Section 41 of the said act to the High Court.  When such an alternative remedy is available to the assessee, he is not entitled at this stage to the reliefs prayed for in the Writ Petition.  [Abdul Sathar v. State of Kerala, 1986 KLT 1307, Fathima Beevi (J)]

Art.226 - Appeal from assessment of sale tax pending before appellate authority.  Article 226 not be invoked.  Initiation of more than one mode of recovery of tax simultaneously, Legality.  At the state when the appeals filed by the petitioner are pending before the appellate authority should not exercise the discretionary jurisdiction under Article 226.  The 1st appellate authority exercising jurisdiction under the Kerala General Sales Tax Act, has got the power even to "Enhance" an assessment.  This is a special power or  jurisdiction unlike ordinary appellate authorities.  This is a special power or jurisdiction conferred by the statute and if this court were to annual the assessment orders, it will disable the 1st appellate authority from exercising "its statutory duty" which it is bound to carry out.  [MC.dowell & Co. Ltd. v. Asst. Commissioner, 1985 KLT 428 = 1985 (1) KLJ 415 = 1986 (62) STC 164., [Narendran & Pari Poornan (JJ)]

Art.226 - The order challenged is not an appealable order.  But against the final decision to be rendered by the Tribunal in proceedings under Section 8-B, an appeal is competent to the High Court, as provided in Section 8A of the said Act.  As an appeal lies to this court against the final decision of the Tribunal in which the correctness of the impugned order can be examined if necessary, it will not be proper exercise of discretion to interfere with such interlocutory orders under Article 226 of the Constitution. [Satyanarayanan v. State of Kerala, 1988 (2) KLT 152 (DB), Malimath (CJ) and Bhaskaran Nambiar (J)]

Alternate remedy - Judicial review - Court cannot encroach over the power of Selection Boards which have specialised knowledge of relevant criteria and substitute its own views and opinions - Alternate remedy available under the Art Act, 1950 . [ Maj. Danapalan vs. Union of India. 2001 (3) KLT 752. Dated 13th September, 2001. M.R.Hariharan Nair (J)]

Art.226 - Resort to the jurisdiction under Art.226 is not intended as an alternative remedy for relief which may be obtained by suit or other mode prescribed by suit. [George v. Munsiff;s Court, Perumbavoor,  Case No.48.  Dr. AR. Lakshmanan & D. Sreedevi (JJ)]

The right of appeal said to have been conferred on an aggrieved person under Sec.129A of the Customs Act  is only illusory as its scope is circumscribed by Section 129E of the Act and therefore, the said right cannot be said to provide an adequate, efficacious alternate remedy as understood in law.  The respondent has arbitrarily disallowed the request of the petitioner for permission to export the cashew kernels and for this reason alone the impugned order is liable to be set aside. Arbitrariness is writ large on the orders, especially for the reason that respondent has granted permission to others to export kernels although they are also similarly situated as the petitioner is.  [Shanmukha Vilas Cashew Traders v. Collector of Customs, 1985(1) KLT SN 32, Radhakrishnan Menon (J)]

Art.226 - Industrial Disputes Act, Section 10:  It is only the Government which can refer and Industrial Dispute on certain conditions enumerated under the Act.  Hence, the same cannot be regarded as an alternative remedy available to the petitioner.  [Rajan Nair v.  Indian Naval Canteen Service, 1985 KLT SN 1., Radhakrishna Menon (J)]

 Under the Kerala General Sales Tax Act, the first appellant authority has got the power even to enhance an assessment.  This is a special power or jurisdiction conferred by the statute and if this court were to annul the assessment orders, it will disable the first appellate authority from exercising its statutory duty which it is bound to carry out.  In so far as the appeals assailing the above assessment orders are pending before the 2nd Respondent, it is not open to the petitioner to invoke the extra-ordinary jurisdiction of this Court under Article 226 of the Constitution of India at this stage.  [M/s. McDowell & Co. Ltd. v. The Assistant Commissioner & others, 1985 KLJ 415 = 1985 KLT 428 = 1986 (62) STC 164 (DB), K.K. Narendran & K.S. Paripoornan (JJ)]

Statutory remedy availed of, no justification to invoke writ jurisdiction. Remedy under Article 226 not concurrent. [V.K. Thampi vs. Collector of Central Excise, 1987 (1) KLT 562, Paripoornan (J)]

Art.226 - The power was exercised by the Assessing authority without affording an opportunity of hearing and without passing a speaking order.  Such a defect cannot be cured by mere fact that it was in affirmed or varied in the revisional order.  [Malayalam Plantations (India) Ltd. v. Commissioner of Income Tax, 1988 (2) KLT 501 = 1988 (174) ITR 587 (DB), Paripoornan & Balakrishnan (JJ)]