Pre-assessment notice challenge failed where the assessee could reply before assessment and statutory remedy remained available.

A writ petition challenging a pre-assessment notice was not considered fit for interference where the assessee had an opportunity to submit an explanation before the assessing authority. The notice only proposed taxation on estimated turnovers, and the statutory assessment process still allowed the assessee to contest the proposal on merits. In the presence of an efficacious remedy under the taxing statute, the writ court declined to replace the assessment mechanism or intervene at the notice stage, leaving the challenge to the notice unsuccessful.

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Issues: Whether a writ petition challenging a pre-assessment notice deserved interference when the assessee had an opportunity to place its explanation before the assessing authority.

Analysis: The notice proposed taxation on estimated turnovers and afforded the assessee an opportunity to contest the proposal before the assessing authority. In the presence of an efficacious remedy under the taxing statute, the writ court declined to supplant the statutory function of assessment or to interfere at the notice stage.

Conclusion: Interference was unwarranted, and the challenge to the pre-assessment notice failed.

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