Writ jurisdiction declined where an effective statutory appeal was available against the assessment order.

A writ petition should not be entertained where an efficacious statutory appeal remedy is available and the appellate authority can examine all contentions raised. Since the impugned assessment order was appealable under the Madhya Pradesh General Sales Tax Act, 1958, the writ court declined to exercise jurisdiction. The single Judge should not have entertained the petition, and the assessee was relegated to the statutory appellate remedy.

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Issues: Whether the writ petition should be entertained when an efficacious statutory appeal remedy was available under the Act.

Analysis: The impugned assessment order arose under the Madhya Pradesh General Sales Tax Act, 1958. The assessee had a right of appeal against that order, and the appellate authority could examine all contentions raised in the writ proceedings. In these circumstances, the writ court declined to exercise jurisdiction and held that the single Judge ought not to have entertained the writ petition.

Conclusion: The writ petition was not maintainable at this stage and the assessee was relegated to the statutory appellate remedy.

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