Statutory alternative remedy bars writ challenge to fiscal assessment order where appeal remains available and effective.

An assessment order under the Tamil Nadu General Sales Tax Act was challenged by writ petition, but the court held that writ jurisdiction under Article 226 should ordinarily not be used to bypass an effective statutory appeal. The dispute involved questions on Form XVII, the selling dealer's liability and the effect of section 10(3), all of which were capable of examination by the appellate authority on facts and law. Because the impugned order was appealable and the limitation for appeal had not expired, the petitioner had an efficacious alternative remedy. The writ petition was therefore not entertained, and the statutory appellate process was identified as the proper forum.

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Issues: Whether the writ petition challenging the assessment order was maintainable in view of the statutory appellate remedy under the Tamil Nadu General Sales Tax Act.

Analysis: The assessment order related to a fiscal levy and the challenge turned on questions arising under the statute, including the effect of Form XVII, the liability of the selling dealer, and the impact of section 10(3). The Court noted that the impugned order was appealable under the statutory scheme, the limitation for appeal had not expired, and the petitioner had an efficacious alternative remedy. In fiscal matters, writ jurisdiction is not ordinarily invoked to bypass the appellate mechanism, especially where the dispute can be examined on facts and law by the statutory authority.

Conclusion: The writ petition was not entertained and was dismissed, leaving the petitioner to pursue the statutory remedy.

Final Conclusion: The challenge to the assessment order failed at the threshold on maintainability, and the statutory appellate process was held to be the proper forum for adjudication.

Ratio Decidendi: Where an effective statutory appeal is available against a fiscal assessment order, writ jurisdiction under Article 226 should ordinarily not be invoked to bypass that remedy.

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