Bihar Electricity Duty Act, 1948 – Section 3(1), 6B(1) and 5A Held, While a High Court would normally not exercise its writ jurisdiction under Article 226 of the Constitution if an effective and efficacious alternate remedy is available, the existence of an alternate remedy does not by itself bar the High Court from exercising its jurisdiction in certain contingencies – Issues raised by the appellant are questions of law which require, upon a comprehensive reading of the Bihar Electricity Act, a determination of whether tax can be levied on the supply of electricity by a power generator (which also manufactures sugar)
SUPREME COURT OF INDIA FULL BENCH M/S MAGADH SUGAR AND ENERGY LIMITED — Appellant Vs. THE STATE OF BIHAR AND OTHERS — Respondent ( Before : Dr. Dhananjaya Y. Chandrachud,…

