Is exhaustion of the administrative remedy a jurisdictional prerequisite to resort to court action?

In the present case, it is apparent from the complaint that the plaintiffs had not exhausted their administrative remedies. It does not appear that plaintiffs' case is within an exception to the rule that administrative remedies must be exhausted before resorting to court action. The trial court should not have proceeded with the trial of the present action. The exhaustion of administrative remedies was a jurisdictional prerequisite to resort to court action. In Abelleira v. District Court of Appeal, 17 Cal.2d 280, at page 293, 109 P.2d 942, at page 950, 132 A.L.R. 715, it was said: 'Bearing in mind the analysis of jurisdiction which has heretofore been made * * * we are necessarily led to the conclusion that exhaustion of the administrative remedy is a jurisdictional prerequisite to resort to [171 Cal.App.2d 608] the courts.' It thus appears that the judgment should be reversed.