Alternate remedy bars writ review of a mixed limitation dispute in assessment proceedings; appeal was directed instead.

A writ challenge to an assessment order on limitation was declined because the plea depended on disputed facts and a mixed question of fact and law. The Court held that, where the statute provides an effective appellate remedy, the limitation issue should ordinarily be pursued in that hierarchy rather than examined first in writ jurisdiction. The petitioner was directed to file an appeal under the Act, and if filed within two weeks, it was to be considered expeditiously without insisting on immediate deposit of 25 per cent of the demand at that stage.

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Issues: Whether the writ petition challenging the assessment order and consequential demand, on the ground that the assessment was beyond limitation, should be entertained or the petitioner should be relegated to the statutory appellate remedy.

Analysis: The challenge turned on whether the assessment was framed beyond the three-year period contemplated under section 11(3) of the Punjab General Sales Tax Act, 1948. The Court noted that the plea of limitation involved disputed factual assertions and therefore constituted a mixed question of fact and law. Since the Act provided an appeal under section 20(1) and a further appeal to the Tribunal, the Court declined to examine the limitation question in writ jurisdiction and directed the petitioner to pursue the statutory remedy. The Court also directed that if an appeal was filed within two weeks, it should be decided expeditiously and without insisting on deposit of 25 per cent of the demand under section 20(5) at that stage.

Conclusion: The writ petition was not entertained on merits and the petitioner was relegated to the remedy of appeal under the Act.

Final Conclusion: The dispute was left to the statutory appellate hierarchy, with the writ court declining to decide the limitation issue in the first instance.

Ratio Decidendi: Where the plea raised in writ jurisdiction depends on a mixed question of fact and law and an effective statutory appeal is available, the court may decline to adjudicate the merits and direct the party to exhaust the alternate remedy.

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