Alternative statutory remedy bars writ challenge to sales tax assessments involving factual and mixed questions.

Writ jurisdiction was held inappropriate where assessment orders under the Tamil Nadu General Sales Tax Act were passed by a competent assessing authority and the objections raised turned largely on factual and mixed questions, including the lease arrangement, royalty payments, and whether packing and forwarding charges formed part of sale price. Those matters were capable of examination in the statutory appellate hierarchy, and the existence of an effective appeal under the Act, followed by further appellate remedy, meant the petitioners had to pursue the alternate statutory route. The writ petitions were therefore dismissed as not maintainable.

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Issues: Whether the writ petitions challenging assessment orders under the Tamil Nadu General Sales Tax Act were maintainable when an efficacious statutory appellate remedy was available.

Analysis: The dispute arose from assessment orders raising purchase tax, differential tax and turnover inclusion issues. The Court held that the impugned orders were passed by a competent assessing authority and that the petitioner's objections turned substantially on factual matters, including the nature of the lease arrangement, the effect of royalty payments, and whether packing and forwarding charges formed part of the sale price. The Court found that these matters could be examined by the appellate authority under the statutory scheme. It also held that the authorities relied upon by the petitioner were factually distinguishable and did not justify bypassing the statutory remedies. The availability of an appeal under the Act, followed by further appellate remedy, made recourse to writ jurisdiction inappropriate.

Conclusion: The writ petitions were not maintainable and were dismissed, leaving the petitioner to pursue the statutory appeal remedy.

Ratio Decidendi: Where an assessment order is passed by a competent authority and the controversy turns on factual and mixed questions capable of being examined in the statutory appellate hierarchy, writ jurisdiction should not be invoked to bypass the complete alternative remedy provided by the taxing statute.

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