Alternative statutory remedy bars writ challenge to tax assessment absent exceptional circumstances in fiscal matters.

Where a tax assessment order is challengeable through an efficacious statutory appeal, the High Court will ordinarily decline to entertain a writ petition under Article 226. The rule of alternative remedy applies with particular force in fiscal matters, and writ jurisdiction is treated as a self-imposed restraint when the dispute can be examined within the statutory appellate machinery. In the absence of exceptional circumstances justifying bypass of that remedy, an alleged error or burden in the assessment is insufficient to invoke writ jurisdiction. The challenge was therefore rejected at the writ stage, leaving the petitioner to pursue the statutory appeal.

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Issues: Whether a writ petition under Article 226 of the Constitution of India should be entertained to challenge a tax assessment order when an efficacious statutory appeal is available under the Punjab General Sales Tax Act, 1948.

Analysis: The statutory scheme provided an appellate remedy against the assessment order, and the rule of alternative remedy applies with greater rigour in fiscal matters. The availability of an effective appeal is a self-imposed restraint on the exercise of writ jurisdiction, particularly where the dispute can be examined within the statutory machinery. The impugned order did not disclose such exceptional circumstances as would justify bypassing the appellate forum, and the petitioner could not avoid the statutory remedy merely because the order was alleged to be erroneous or burdensome.

Conclusion: The writ petition was not maintainable in view of the alternative statutory remedy and was rightly dismissed, leaving the petitioner to pursue the appeal.

Final Conclusion: The challenge to the assessment was rejected at the writ stage on the ground that the petitioner must first exhaust the statutory appellate process in a revenue matter.

Ratio Decidendi: Where a statute provides an efficacious appellate remedy for challenging a tax assessment, the High Court will ordinarily decline to exercise writ jurisdiction under Article 226 unless exceptional circumstances justify bypassing the statutory mechanism.

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