Natural justice in fiscal assessment: writ relief declined where notice was served and statutory appeal remained available.

A writ challenge to a revised fiscal assessment failed where the assessee had received notice fixing the hearing date but did not appear before the assessing authority or file any application there. On those facts, the plea of breach of natural justice was rejected as unsustainable. The Court further reiterated that, where an efficacious statutory appeal is available, writ jurisdiction under Articles 226 and 227 should not ordinarily be used to bypass the prescribed remedy. The revised assessment order and demand notice were therefore not liable to be quashed in the facts of the case.

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Issues: Whether the revised assessment order and demand notice were liable to be quashed on the ground of violation of natural justice and whether the writ petition could be entertained despite the availability of an efficacious statutory remedy.

Analysis: The petitioner had been served with notice fixing the date of hearing but did not appear before the assessing authority on the appointed date and did not file any petition before it. In those circumstances, the plea that the impugned assessment was passed in breach of natural justice was not sustainable. The Court further held that, where a statutory appeal was available, the writ jurisdiction under Articles 226 and 227 of the Constitution of India should not be invoked to bypass the prescribed remedy.

Conclusion: The challenge to the revised assessment failed, and the writ petition was not maintainable in the facts of the case.

Ratio Decidendi: A writ petition will not ordinarily be entertained to challenge a fiscal assessment where the assessee, after due notice, fails to avail the hearing offered by the assessing authority and an efficacious statutory remedy is available.

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