Alternative statutory remedy bars writ intervention where tax assessment dispute turns on factual controversy and no exceptional ground exists.

A writ petition challenging an assessment under the Orissa Sales Tax Act was not entertained because an effective statutory appeal was available and the dispute turned mainly on factual questions about works contract turnover and tax computation. Article 226 interference was treated as exceptional, limited to cases of lack or excess of jurisdiction or breach of natural justice. As no such exceptional ground was shown, the challenge was relegated to the appellate forum, with interim directions preserving the petitioner's remedy and status quo pending appeal.

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Issues: Whether a writ petition under Article 226 was maintainable against an assessment order under the Orissa Sales Tax Act, 1947 when an appellate remedy was available and the dispute involved factual controversies.

Analysis: The assessment challenged the computation of tax liability on works contract turnover and raised questions of fact. The ordinary rule is that writ jurisdiction is not exercised when the statute provides an effective alternative remedy, because statutory appeals should not be bypassed. Interference under Article 226 is reserved for exceptional cases involving lack of jurisdiction, excess of jurisdiction, or violation of natural justice. Where the controversy turns on factual appreciation, the proper course is to pursue the appellate remedy.

Conclusion: The writ petition was not entertained and the petitioner was left to pursue the statutory appeal.

Final Conclusion: The assessment challenge was relegated to the appellate forum, with interim protective directions to preserve the petitioner's remedy and status quo pending appeal.

Ratio Decidendi: A writ petition challenging an assessment order will ordinarily not be entertained when an effective statutory appeal is available and the dispute is primarily factual, unless exceptional grounds such as jurisdictional error or breach of natural justice are shown.

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