Alternative statutory remedy bars writ challenge to tax notices at the threshold under a fiscal enactment

Writ petitions challenging notices issued under section 35 of the Tamil Nadu Agricultural Income-tax Act, 1955 were treated as not maintainable where the Act provided an efficacious appellate and revisional remedy. The Court noted that the assessee had already been assessed under section 17(3) and that the notices concerned alleged escaped income; it held that objections should first be raised before the statutory authorities rather than invoking writ jurisdiction at the threshold. In the absence of any special circumstance justifying bypass of the statutory forum, the Court declined to examine the merits of the notices and dismissed the petitions.

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Issues: Whether the writ petitions challenging notices issued under section 35 of the Tamil Nadu Agricultural Income-tax Act, 1955, were maintainable when the statute provided an efficacious appellate remedy.

Analysis: The petitioner had already been assessed under section 17(3) of the Act, and the impugned notices were issued under section 35 proposing action on alleged escaped income. The Court held that the proper course for the petitioner was to place objections before the statutory authorities and pursue the appeal and revisional remedies provided under the Act. Since the petitioner had bypassed the statutory forum without showing any circumstance justifying direct recourse to writ jurisdiction, the Court declined to examine the merits of the notices.

Conclusion: The writ petitions were not maintainable and were dismissed in view of the available alternative statutory remedy.

Ratio Decidendi: Where an efficacious statutory appellate remedy is available under a fiscal enactment, writ jurisdiction will ordinarily not be entertained to challenge notices or assessment-related proceedings at the threshold.

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