Alternative statutory remedy bars writ intervention in sales tax revision disputes despite allegations of denial of records and cross-examination.

Writ jurisdiction was treated as unavailable where an efficacious statutory appeal existed against revised sales tax assessment orders under the Tamil Nadu General Sales Tax Act, 1959. Although the petitioners alleged breach of natural justice through non-disclosure of records and denial of cross-examination, the Court applied the settled alternative-remedy principle and found no sufficient basis to bypass the appellate forum, absent a clear case of ultra vires action or proven violation of natural justice. The earlier Division Bench order allowing statutory appeals on specified conditions was held to govern the matters, and the writ petitions were dismissed with liberty to pursue the statutory appellate remedy on those conditions.

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Issues: Whether the writ petitions challenging the revisional assessment orders were maintainable in the face of an efficacious statutory appellate remedy, and whether the alleged denial of copies of records and cross-examination justified interference under writ jurisdiction.

Analysis: The writ petitions arose from revision of sales tax assessments under the Tamil Nadu General Sales Tax Act, 1959, with the petitioners alleging breach of natural justice for want of disclosure of materials and denial of cross-examination. The Court noted the availability of a statutory appeal remedy and applied the settled principle that writ jurisdiction is ordinarily not invoked where an efficacious alternative remedy exists, unless the impugned action is shown to be ultra vires or in violation of natural justice. The Court found that the petitioners had not made out a sufficient case to bypass the appellate remedy and held that the earlier Division Bench order permitting statutory appeals on specified conditions would govern the present matters.

Conclusion: The writ petitions were not entertained and were dismissed, with liberty to pursue the statutory appellate remedy on the conditions indicated.

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