P N KUMAR AND ANOTHER vs MUNICIPAL CORPORATION OF DELHI

The Supreme Court addressed a writ petition under Article 32 of the Constitution challenging an order by the Deputy Assessor and Collector of the Municipal Corporation of Delhi for payment of composite taxes amounting to Rs.14,07,328. The Court held that the powers of the High Courts under Article 226 are broader than those under Article 32, and thus, the petitioners should seek relief from the High Court instead. The Court emphasized the importance of preserving the efficiency of the High Courts and reducing its own burden by directing cases that can be handled by the High Courts to be filed there.