Efficacious statutory appeal bars writ scrutiny of sales tax assessment and constitutional objections

Where an efficacious statutory appeal is available under the sales tax law, the High Court may decline to exercise writ jurisdiction against an assessment, including objections based on Article 286 of the Constitution. The petitioners had already filed an appeal under the Act, and the appellate forum was open to consider both liability under the Act and the constitutional challenge. On that basis, the Court refused to examine the assessment or the validity of the enactment in writ proceedings. The writ petition was not entertained, and the petitioners were left to pursue the statutory appeal.

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Issues: (i) Whether the writ petition should be entertained when an appeal was available under the sales tax law to contest the assessment and the constitutional objection.

Analysis: The petitioners had already preferred an appeal under the Act, and that appellate remedy was open for raising all questions relating to liability under the Act and under Article 286 of the Constitution. In these circumstances, the Court declined to exercise writ jurisdiction to examine the assessment or the validity of the Act in the petition.

Conclusion: The writ petition was not entertained and was dismissed, leaving the petitioners to pursue the statutory appeal.

Final Conclusion: The decision rests on the availability of an efficacious statutory appeal and the consequent refusal to invoke writ jurisdiction in the assessment challenge.

Ratio Decidendi: Where an effective statutory appeal is available to challenge the assessment and allied constitutional objections, writ jurisdiction may be declined.

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