Writ jurisdiction and appellate competence: an order by an authority lacking appellate powers is a nullity.

Alternative statutory remedies do not necessarily bar writ jurisdiction where a tax demand is alleged to lack authority of law and the appellate forum itself is said to be incompetent. An order passed by an authority not yet vested with appellate jurisdiction is without legal authority and a nullity; it cannot displace the assessee's statutory rights or be sustained. The writ court therefore entertained the challenge, quashed the incompetent appellate orders, and remitted the matter for fresh decision in accordance with law.

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Issues: (i) Whether the petitioner was bound to pursue the statutory remedies of appeal and revision instead of invoking writ jurisdiction; (ii) Whether an order passed by an authority not invested with appellate powers on the date of decision could be sustained.

Issue (i): Whether the petitioner was bound to pursue the statutory remedies of appeal and revision instead of invoking writ jurisdiction.

Analysis: The existence of an alternative statutory remedy does not bar writ jurisdiction where the petitioner asserts infringement of a fundamental right. A demand for tax without authority of law implicates the constitutional protection against unlawful deprivation of property, and the availability of appeal or revision is not decisive where the appellate authority itself is alleged to be incompetent.

Conclusion: The petitioner was not confined to the statutory remedies and could invoke writ jurisdiction.

Issue (ii): Whether an order passed by an authority not invested with appellate powers on the date of decision could be sustained.

Analysis: The statutory scheme required the appellate authority to be properly appointed and also invested with appellate jurisdiction. An order made by an authority lacking such jurisdiction is without legal authority and amounts to a nullity. Where the authority had not yet been conferred appellate powers on the relevant date, its decision could not bind the assessee or displace the statutory right of appeal.

Conclusion: The impugned appellate orders could not stand and were liable to be set aside.

Final Conclusion: The writ petition succeeded, the incompetent appellate orders were quashed, and the matter was remitted for fresh decision in accordance with law.

Ratio Decidendi: An appellate order made by an authority not vested with appellate jurisdiction is a nullity, and where such incompetence affects the assessee's statutory right and alleged constitutional protection, writ relief is maintainable despite alternative statutory remedies.

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