Alternative statutory remedy bars writ relief against tax penalty and demand orders, with petitioner sent to appeal.

Writ petitions challenging tax penalty and demand orders were not entertained because an efficacious statutory appeal was available under the sales tax enactments. The High Court applied the settled rule that writ jurisdiction is ordinarily declined when an effective alternative remedy exists, and relegated the petitioner to the appellate forum. The interim protection against recovery was continued to preserve the appeal remedy.

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Issues: Whether the writ petitions challenging penalty and demand orders were maintainable when an efficacious statutory appeal was available under the Act.

Analysis: The impugned orders arose in tax proceedings under the sales tax enactments. The statutory scheme provided a remedy of appeal against the penalty order, with a further appeal to the Sales Tax Tribunal. In view of the settled principle that a writ remedy is ordinarily not invoked when an effective alternative statutory remedy exists, the petitions were not entertained on merits and the petitioner was directed to pursue the appellate remedy. The interim protection against recovery was continued to preserve the appeal remedy.

Conclusion: The writ petitions were not maintained on merits and the petitioner was relegated to the statutory appellate remedy.

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