Writ prohibition in tax assessment matters requires a clear jurisdictional defect; ordinary assessment proceedings should not be stalled.

Writ interference under Article 226 is not available to stop pending sales tax assessment proceedings unless a clear jurisdictional defect is shown on the record. The article notes that the impugned notices under the East Punjab General Sales Tax Act, 1948 were challenged as time-barred and invalid, but the record did not establish initiation beyond the statutory period or any facial invalidity in the notice. It emphasises that prohibition is not meant to arrest ordinary assessment proceedings and that an adequate statutory remedy against any adverse final assessment weighs against extraordinary writ relief. On that basis, the writ petition was treated as not maintainable at that stage.

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Issues: Whether the High Court should exercise its writ jurisdiction under Article 226 of the Constitution of India to quash the assessment notice and restrain further sales tax proceedings on the ground that the proceedings were allegedly initiated beyond the statutory period and without a valid failure under the notice issued for production of accounts.

Analysis: The petition challenged notices issued in the course of pending assessment proceedings under the East Punjab General Sales Tax Act, 1948. The record did not establish that proceedings under section 11(4) had been initiated after expiry of the relevant three-year period, nor did it show that the impugned notice was invalid on its face. The Court treated the writ remedy as discretionary and held that prohibition is not meant to arrest ordinary assessment proceedings unless a clear jurisdictional error is shown. The petitioner was left to pursue the statutory remedies available under the Act if an adverse final assessment were eventually made.

Conclusion: The writ petition was not maintainable on the facts shown and the Court declined to interfere with the pending assessment proceedings.

Final Conclusion: The assessee was not entitled to extraordinary writ relief at this stage, and the sales tax assessment proceedings were allowed to continue.

Ratio Decidendi: A writ of prohibition will not issue to stop pending tax assessment proceedings unless a clear jurisdictional defect is established on the record, and the existence of an adequate statutory remedy weighs against interference under Article 226 of the Constitution of India.

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