Efficacious statutory appellate remedy bars writ jurisdiction; bona fide time spent in the wrong forum is excluded from limitation.

Where an efficacious statutory appellate remedy exists, writ jurisdiction will ordinarily not be invoked. The assessment order was appealable under the Haryana General Sales Tax Act, with a first appeal to the Joint Excise and Taxation Commissioner, a second appeal to the Sales Tax Tribunal, and a further reference on a question of law under section 42. As the petitioner gave no cogent reason to bypass that scheme, the writ petition was held not maintainable. The objection that an appeal would be time-barred also failed, because bona fide time spent pursuing a remedy in an incorrect forum under a misconception of law is excluded while computing limitation.

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Issues: Whether the writ petition was maintainable in view of the efficacious statutory appellate remedy and whether the petitioner could avoid limitation by contending that the appeal had become time-barred.

Analysis: The impugned assessment order was appealable under the statutory scheme. A first appeal lay to the joint Excise and Taxation Commissioner, a second appeal lay to the Sales Tax Tribunal, and a reference on a question of law could thereafter be sought under section 42 of the Haryana General Sales Tax Act, 1973. As the petitioner had not shown any cogent reason for bypassing these remedies, the writ jurisdiction was not to be invoked. The objection that the statutory appeal would be time-barred was rejected because time spent bona fide in pursuing a remedy in an inappropriate forum under a misconception of law is excluded while computing limitation.

Conclusion: The writ petition was not maintainable and was dismissed. The petitioner was left at liberty to file the statutory appeal, and the limitation objection was held to be unsustainable.

Ratio Decidendi: Where an efficacious statutory appellate remedy exists, writ jurisdiction will ordinarily not be exercised, and bona fide time spent in an incorrect forum is excluded in computing limitation.

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