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Issues: Whether the petitioners were entitled to certiorari and prohibition against the assessment notices and threatened best judgment assessment, or whether they had to pursue the ordinary statutory remedies under the sales tax law.
Analysis: The petition challenged notices issued in the course of sales tax assessment proceedings and sought to restrain a possible best judgment assessment. The assessment under section 11(4) had not yet been made, and the notices themselves did not disclose any illegality or want of jurisdiction. The Court held that the Assessing Authority was entitled to require the petitioners to appear and produce their account books, and that the petitioners' apprehension of a future best judgment assessment did not justify immediate recourse to writ jurisdiction. Since the Act provided ordinary remedies after an assessment order, and no completed assessment or actionable illegality was shown, the writ petition was premature.
Conclusion: The petitioners were not entitled to writ relief and the petition was dismissed as premature, leaving them to their statutory remedies.
Ratio Decidendi: Writ relief will not be granted where no final assessment order has yet been made and the statute provides adequate ordinary remedies, unless a clear illegality or want of jurisdiction is shown.
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