SATYA DHAWAN Vs. NEW DELHI MUNICIPAL COUNCIL

JUDGEMENT

(1.) Appellant's property No. 6 situate at Jantar Mantar Road was assessed to house tax for 1994-95 and 1995-96. A demand of Rs. 34 lacs and odd was raised against her. She filed C.W. 420/1996 to challenge this on the ground that tax was not, leviable as the construction of the building was incomplete. Her writ petition was dismissed by writ court by impugned order dated 8/7/1996 for availability of alternative remedy of appeal under Section 115 of NDMC Act and on the strength of some judgment of the Supreme Court.

(2.) Appellant feels aggrieved of this and has filed appeal to assail the writ court order. Her case is that writ court was bound to entertain her writ petition, notwithstanding the availability of alternative remedy of appeal. Her counsel Mr. Narula submitted that writ court could not dismiss her writ petition as she had challenged the very basis of levy which was not attracted to incomplete constructions.

(3.) Merit of the matter apart, we see no infirmity in the impugned order declining to exercise writ jurisdiction. Writ jurisdiction is a discretionary and equitable one and it is for the writ court to exercise it in the face of alternative remedy. It cannot be compelled to do it where it feels that available alternative remedy provided by law could achieve the object.