Alternative statutory remedy bars writ challenge where assessment dispute turns on disputed questions of fact.

A writ petition challenging an assessment order was held not maintainable where the dispute turned on factual controversies concerning the tax treatment of transactions and deductions. Although lack of jurisdiction and breach of natural justice were alleged, the record showed disputed questions of fact and an adequate statutory appellate remedy. In those circumstances, writ jurisdiction should not ordinarily be exercised, and the petitioner was relegated to the appellate forum.

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Issues: Whether the writ petition challenging the assessment order was maintainable in view of the availability of an alternative statutory remedy, where the controversy involved disputed questions of fact.

Analysis: The petition assailed the assessment on grounds of lack of jurisdiction and breach of natural justice, but the record and assessment order showed that the controversy turned on factual disputes arising from the tax treatment of transactions and deductions. In such circumstances, the ordinary rule is that the party must pursue the statutory appellate remedy rather than invoke writ jurisdiction. The existence of an adequate alternative remedy, coupled with disputed questions of fact, makes interference in writ jurisdiction inappropriate.

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

Ratio Decidendi: Where an assessment dispute raises disputed questions of fact and an adequate statutory appeal is available, writ jurisdiction should not ordinarily be exercised.

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