Writ jurisdiction and alternative remedy bar challenge to interlocutory sales tax assessment under a complete statutory scheme.

A writ petition under Article 226 was held not maintainable against a provisional or interlocutory sales tax assessment where the U.P. Sales Tax Act, 1948 provided a complete statutory remedy by appeal, revision and reference on a question of law. The court reasoned that the existence of this adequate alternative mechanism meant the assessee had not been denied access to the High Court at the proper stage or in the proper manner. As the impugned assessment was interlocutory in nature, it was not considered fit for exercise of writ jurisdiction, and the petition could not be entertained.

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Issues: Whether a writ petition under Article 226 of the Constitution of India was maintainable against a provisional or interlocutory sales tax assessment when the statute provided a complete appellate, revisional, and reference mechanism.

Analysis: The statutory scheme under the U.P. Sales Tax Act, 1948 provided appeal to the Appellate Authority, revision to the Revising Authority, and reference on a question of law to the High Court. The availability of this complete machinery meant that the applicant had an adequate alternative remedy and had not been denied access to the High Court at the proper stage and in the proper manner. The impugned assessment was also treated as an interlocutory or interim matter, which was not considered fit for exercise of writ jurisdiction.

Conclusion: The writ petition was not maintainable and could not be entertained.

Ratio Decidendi: Where a statute provides an adequate and complete appellate and revisional remedy, writ jurisdiction will ordinarily not be invoked to challenge provisional or interlocutory assessment ures.

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