Alternative appellate remedy and pre-deposit condition govern writ dispute, with merits left for the appellate authority.

Where an alternative appellate remedy was available, the writ proceedings were not treated as the proper forum for a merits determination, and the controversy was left for the appellate authority to decide in accordance with law. The earlier merits finding was not sustained in writ jurisdiction because the material was insufficient for a conclusive decision at that stage. The appellant was also granted one month to file the appeal, and no objection as to limitation was to be raised if the appeal was filed within that period and one-third of the assessed sales tax was deposited; failing that deposit, the appeal would not be maintainable.

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Issues: (i) Whether the writ petition should be decided on merits despite the availability of an alternative appellate remedy; (ii) whether the finding recorded on merits by the single judge should be left open for determination by the appellate authority; (iii) whether time should be granted to file the appeal without objection as to limitation, subject to deposit of part of the assessed tax.

Analysis: The order records that there was insufficient material to return a finding on merits in the writ proceedings, and that the controversy should be decided by the appellate authority in accordance with law. It also directs that if the appeal is filed within the time allowed, objection as to limitation shall not be taken, provided the appellant deposits one-third of the sales tax assessed, failing which the appeal would not be maintainable.

Conclusion: The merits were left to be decided by the appellate authority, and the appellant was granted one month to file the appeal subject to the stated pre-deposit condition.

Final Conclusion: The writ appeal proceedings were brought to an end by preserving the statutory appellate remedy and declining to sustain the merits finding in the writ order.

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