Alternate statutory remedy bars writ review of assessment-based clarifications; appellate authority may independently consider the commissioner's view.

A writ petition challenging an assessment-based clarification was treated as not maintainable because an effective statutory appeal was available against the assessment order. The commentary states that the writ jurisdiction should ordinarily not be invoked where the assessee can pursue the prescribed appellate remedy, and that all objections, including the effect of the Commissioner's sales tax clarification, may be raised before the appellate authority. It further notes that the clarification was not binding on that authority, which could examine the factual and legal issues arising from the assessment through the statutory process.

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Issues: Whether the writ petition challenging the assessment-based clarification was maintainable in view of the statutory appellate remedy, and whether the clarification issued under the sales tax law bound the appellate authority.

Analysis: The impugned action was an assessment order, which was appealable under the statutory appeal provision. The writ remedy was not to be invoked where an effective alternate remedy was available. The clarification issued by the Commissioner under the sales tax provision was not binding on the appellate authority, and the assessee could raise all contentions, including the effect of the clarification, before that authority. The cited Supreme Court decisions reinforced that factual and legal issues arising from assessment should ordinarily be pursued through the prescribed statutory machinery rather than by writ petition.

Conclusion: The writ petition was not maintainable and was liable to be dismissed, leaving the assessee to pursue the statutory appeal.

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