Writ jurisdiction and statutory appeal in tax disputes: factual controversies must ordinarily be pursued through the appellate remedy.

Writ petitions challenging tax assessment orders were treated as not maintainable where an efficacious statutory appeal remedy existed under the Tamil Nadu General Sales Tax Act, 1959. The Court noted that the dispute depended on factual enquiry, including the existence of the alleged selling dealers, the movement and source of goods, and the authenticity of records supporting second-sale exemption. Because the appellate authority could re-examine the assessment, consider fresh facts and records, and grant relief, writ jurisdiction was not ordinarily invoked in such tax matters. The plea of natural justice did not justify bypassing the statutory appeal process.

---

---

Issues: Whether the writ petitions challenging assessment orders were maintainable in the face of an efficacious statutory appeal remedy, and whether disputed questions of fact could be examined in writ jurisdiction.

Analysis: The impugned assessments involved disputed factual questions, including the existence of the alleged selling dealers, the source and movement of goods, and the authenticity of the records relied upon for claiming second-sale exemption. The statutory scheme provided an appeal under section 31 of the Tamil Nadu General Sales Tax Act, 1959, and the appellate authority was empowered to re-examine the assessment, consider fresh facts and records, and grant appropriate relief. In tax matters, where an adequate alternative remedy exists, writ jurisdiction is ordinarily not invoked, particularly when factual enquiry is necessary. The plea of violation of natural justice did not persuade the Court to bypass the statutory appellate mechanism.

Conclusion: The writ petitions were held to be not maintainable and the petitioner was directed to pursue the statutory appeal remedy.

---