Alternative statutory remedy bars writ challenge to assessment orders where remand-compliance objections can be raised in appeal or revision

Writ jurisdiction is ordinarily not maintainable against assessment orders where an effective statutory remedy of appeal or revision exists, and alleged non-compliance with a remand order can be raised before the appellate or revisional authority. The Court found no exceptional circumstance justifying bypass of the statutory scheme, and held that the petitioner could present both legal and factual objections in the available remedies. The challenge to the assessment orders was therefore rejected.

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Issues: Whether the writ petition challenging assessment orders was maintainable when an alternative statutory remedy of appeal or revision was available, and whether the allegation that the assessment was made contrary to the remand order justified invocation of writ jurisdiction.

Analysis: The petitioner's challenge was directed against assessment orders passed under the sales tax law. The Court held that the grievance that the assessments were contrary to earlier remand directions could be raised before the appellate or revisional authority. It noted that writ jurisdiction is ordinarily not to be invoked where an effective statutory remedy exists, unless the case is exceptional. The facts did not disclose such an exceptional situation, and the petitioner was free to raise all legal and factual grounds in appeal or revision.

Conclusion: The writ petition was not maintainable in view of the available statutory remedies, and the challenge to the assessment orders was rejected.

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