Statutory appellate remedies bar writ challenge to assessment, while recovery proceedings remain undisturbed absent procedural illegality.

A writ challenge to assessment orders was found non-maintainable because the petitioner had already pursued the statutory appellate and revisional remedies, and the challenge was treated as barred by the governing constitutional provision. The Court also found no procedural defect in the recovery proceedings and no sufficient basis to direct permission for sale of the attached goods, as no clear written application or supporting ground was shown. As a result, no interference was warranted in the recovery process, and writ relief was declined.

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Issues: (i) whether the petition challenging the assessment orders could be entertained after the petitioner had already pursued statutory appeals and revision, and (ii) whether any ground was made out to interfere with the recovery proceedings or to direct permission for sale of attached goods.

Issue (i): whether the petition challenging the assessment orders could be entertained after the petitioner had already pursued statutory appeals and revision.

Analysis: The petitioner had already availed the statutory appellate remedy, with one appeal having resulted in setting aside of the assessment, another in modification, and a further appeal still pending. In these circumstances, the challenge to the assessment orders was held to be hit by section 58 of the Constitution (42nd Amendment) Act, 1976.

Conclusion: The challenge to the assessment orders was not maintainable and stood abated.

Issue (ii): whether any ground was made out to interfere with the recovery proceedings or to direct permission for sale of attached goods.

Analysis: No procedural defect in the recovery process was shown. The request for permission to sell the attached goods was not supported by a clear written application or any basis warranting a direction to the recovering authority.

Conclusion: No interference was called for in the recovery proceedings, and no direction for sale of the attached goods was issued.

Final Conclusion: The writ petition failed in substance and was dismissed, with the interim stay vacated.

Ratio Decidendi: Where a statutory appellate remedy has been pursued and the challenge to assessment is rendered non-maintainable by the governing constitutional provision, and no procedural illegality is shown in recovery proceedings, writ relief will not be granted.

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