8.5 Writ Jurisdiction

Where no effective remedy exists, or where the action is unconstitutional, the writ route opens: the High Courts under Article 144 and the Supreme Court under Article 133 — habeas corpus, mandamus, certiorari, prohibition, quo warranto. In tax practice: certiorari against ultra vires assessments, mandamus to compel refunds, and the public-interest tax litigation that has shaped Nepal's biggest tax debates (the cases below include exactly such petitions).