Writ petition against assessment barred by alternative statutory remedy; taxpayer must pursue appellate channel first.

Writ jurisdiction under Articles 226 and 227 is ordinarily not invoked to challenge an assessment order where the tax statute provides a complete appellate mechanism. The Court reiterated that a petitioner must first pursue the statutory appeal and further remedies unless the case falls within recognised exceptions justifying direct writ intervention. As the assessment dispute did not satisfy those exceptions, the writ petition was held not maintainable and the petitioner was relegated to the appellate authority.

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Issues: Whether the writ petition challenging the assessment order was maintainable in view of the statutory appellate remedy available under the tax enactment.

Analysis: The petition assailed the assessment order under Articles 226 and 227 of the Constitution of India, but the Court found that the assessment dispute did not fall within the recognised exceptions for entertaining a writ petition despite an alternative statutory remedy. The Court reiterated that writ jurisdiction is ordinarily not invoked where the statute provides a complete machinery of appeal and further remedy, and that such remedy must be pursued for challenging an assessment made under the taxing statute.

Conclusion: The writ petition was not maintainable and the petitioner was relegated to the appellate authority.

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