Alternative remedy under sales tax law barred writ relief, with appeals directed to be decided on merits despite limitation concerns.

Writ petitions challenging sales tax assessment orders were not entertained because the Tamil Nadu General Sales Tax Act, 1959 provided an efficacious statutory appeal remedy with a further appellate hierarchy. The assessee was relegated to that appellate route, and the Court directed that if appeals were filed within 15 days, the Appellate Assistant Commissioner should hear and decide them on merits in accordance with law without examining limitation. The limitation objection was therefore kept out of consideration for appeals presented within the directed period, and the challenge to the assessment orders was left to be pursued before the appellate authority.

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Issues: Whether the writ petitions challenging assessment orders were maintainable when the Tamil Nadu General Sales Tax Act, 1959 provided an appeal remedy, and whether the assessee could be permitted to pursue the appellate remedy notwithstanding expiry of limitation.

Analysis: The assessment orders were appealable under the statutory scheme, with a further hierarchy of appeals available. In view of the efficacious alternative remedy, the writ petitions were not entertained. The Court declined to decide the limitation objection and directed that if appeals were filed within 15 days, the Appellate Assistant Commissioner should hear and decide them on merits and in accordance with law without going into limitation.

Conclusion: The writ petitions were not maintainable and the assessee was relegated to the statutory appellate remedy; the limitation issue was kept out of consideration for the appeals filed within the directed time.

Final Conclusion: The challenge to the assessment orders was left to be pursued before the appellate authority, and the writ proceedings were disposed of on that basis.

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