Statutory remedies under sales tax and revenue recovery law must be pursued before seeking writ relief against attachment.

A notice under section 17 of the Andhra Pradesh General Sales Tax Act, 1957 may be challenged by showing that the demanded sum is not due or that the person served does not hold money on account of the dealer. Where property has already been attached, the proper course to seek release is to pursue the remedy under the Revenue Recovery Act before the revenue authority. The writ petition was not entertained because statutory remedies were available on both the demand and attachment issues, and the petitioner was required to proceed under the applicable statutory framework.

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Issues: Whether the writ petition challenging the notice issued under section 17 of the Andhra Pradesh General Sales Tax Act, 1957 and seeking release of attached property could be entertained when the petitioner had statutory recourse under the Act and the Revenue Recovery Act.

Analysis: The notice was issued under section 17 of the Andhra Pradesh General Sales Tax Act, 1957. Clause (5) of that section permits the person served with notice to establish that the sum demanded is not due from him or that he does not hold money for or on account of the dealer, in which event he is not required to pay the amount to the assessing authority. If the properties have already been attached, the proper course for vacating the attachment is to proceed under the Revenue Recovery Act before the revenue authority. The Court therefore held that the bank had to pursue the appropriate proceedings on both aspects rather than seek writ relief.

Conclusion: The writ petition was not entertained and was dismissed.

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