Alternative remedy barred writ challenge to provisional assessments, though coercive recovery was stayed briefly for the taxpayer.

A writ petition challenging provisional assessment orders was declined because an effective alternative appellate remedy was available. The Court noted its disapproval of provisional assessments made after the assessment years had expired and with a shortened time for payment, but it did not adjudicate the merits of the assessments. To preserve the petitioner's ability to pursue the alternative remedy, the Court granted limited interim protection by restraining coercive recovery for one month. The petition was accordingly not entertained and was disposed of with that temporary safeguard.

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Issues: Whether the writ petition challenging the provisional assessment orders was maintainable in view of the existence of an effective alternative remedy, and whether any interim protection against recovery was warranted.

Analysis: The writ petition was declined on the ground that the petitioner had an effective alternative remedy by way of appeal. The Court also recorded its disapproval of the manner in which the provisional assessments were made after the assessment years had expired and with a shortened time for payment, but that did not result in adjudication on the merits of the assessment orders. Having regard to the facts, the Court granted limited protection against coercive recovery for one month to enable the petitioner to pursue appropriate remedies.

Outcome: The writ petition was not entertained and was disposed of, with a direction restraining coercive recovery of the disputed tax for one month.

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