Alternative statutory remedy barred writ review, with natural justice concerns left for appellate consideration and recovery protection.

The writ jurisdiction was declined where an efficacious statutory appeal was available against the revisional order, especially as the dispute involved factual issues better examined in appeal. The court reiterated that the alternative-remedy rule is a self-imposed restraint, subject to exceptions for breach of natural justice or lack of efficacy. Although the revisional authority had proceeded ex parte after multiple adjournments, the court held that the grievance over refusal of further time could still be considered by the appellate authority. The petitioner was therefore relegated to the statutory appeal, with liberty to seek condonation of delay and interim protection against recovery.

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Issues: Whether the writ petition should be entertained despite the availability of an efficacious statutory appeal, and whether the petitioner was denied a reasonable opportunity before the revisional authority.

Analysis: The statutory scheme provided an appeal against the revisional order, and the dispute involved factual controversy that could appropriately be examined in that forum. The rule that writ jurisdiction is ordinarily not exercised where an effective alternative remedy exists is one of self-imposed restraint, though it may be departed from where natural justice is violated or the remedy is not efficacious. On the facts, the revisional authority proceeded ex parte after granting several dates, but the Court held that the question whether the adjournment was reasonably declined could still be considered by the appellate authority. In these circumstances, the writ court declined to decide the merits of the tax dispute and instead directed recourse to the statutory appeal with consequential protection against recovery.

Conclusion: The writ petition was not entertained on merits, and the petitioner was relegated to the statutory appellate remedy with directions to file the appeal and seek condonation of delay.

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