Alternative statutory remedy bars writ interference where an efficacious appeal against an assessment order was not exhausted.

A writ petition challenging an assessment order under the sales tax statutes was held not maintainable because an efficacious statutory appeal had not been exhausted. Although the existence of an alternative remedy is not an absolute bar to writ jurisdiction under Articles 226 and 227, the court noted that interference was unwarranted where the assessee had an available appellate remedy and had not pursued it. The single judge was therefore correct in declining to entertain the petition, and dismissal of the appeal was justified.

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Issues: Whether the writ petition against the assessment order was maintainable when a statutory appeal against the order had not been exhausted.

Analysis: The appeal challenged dismissal of a writ petition filed under Articles 226 and 227 of the Constitution of India against an assessment order passed under the sales tax statutes. The Court noted that although the existence of an alternative remedy does not act as an absolute bar to writ jurisdiction, the appellant had an efficacious statutory appeal against the assessment order and had not availed it. In such circumstances, interference in writ proceedings was not warranted, and the learned single Judge had correctly declined to entertain the petition.

Conclusion: The writ petition was not maintainable in view of the available and unexhausted statutory appellate remedy, and the dismissal of the appeal was justified.

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