Statutory alternative remedy bars writ challenge to assessment orders where the sales tax appeal mechanism is available.

A writ petition challenging an assessment order was held not maintainable because the Tamil Nadu General Sales Tax Act, 1959 provided an efficacious statutory appeal mechanism. The assessment order was appealable to the prescribed appellate authority, with a further appeal to the Tribunal, and the Act supplied a complete machinery for disputing tax and recovery. In these circumstances, the assessment could not ordinarily be questioned in writ jurisdiction while the statutory remedy remained available. The petitioner was therefore directed to pursue the appellate remedy.

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Issues: Whether the writ petition challenging the assessment order was maintainable in view of the statutory appellate remedy under the Tamil Nadu General Sales Tax Act, 1959.

Analysis: The assessment order was appealable under the Act. The assessee had an efficacious alternative remedy by way of appeal to the prescribed appellate authority and a further appeal to the Tribunal. The Act provided a complete machinery for challenging the assessment, including remedies against disputed tax and recovery, and therefore the impugned assessment could not ordinarily be challenged in writ jurisdiction when the statutory remedy was available.

Conclusion: The writ petition was not entertained on merits and the petitioner was directed to pursue the appellate remedy.

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